Cambodia compliance deadlines and wage update for 2026.
With Q1 2026 underway, four Cambodia updates are worth keeping on your radar, as they cover key compliance deadlines and HR changes that may affect employers and finance teams in the coming months.
Capital gains tax on property deferred to 2026
The Cambodian government has further deferred the implementation of capital gains tax on property. This means the expected start date for taxing gains on certain property disposals has been pushed back again.
For businesses and individuals considering a sale, transfer, or wider restructuring involving real estate, the deferral may affect transaction timing and any related budgeting.
If you have an upcoming transaction, it is still worth monitoring for further announcements and clarifications on scope and implementation mechanics.
Read the full update: Capital gains tax on property deferred to 2026
Foreign work permits 31 March 2026 deadline
The Ministry of Labour and Vocational Training deadline to apply for 2026 foreign work permits is 31 March 2026.
This obligation applies to employers in Cambodia employing foreign employees. It can also apply where foreign nationals appear on a company’s patent tax certificate.
Cambodian authorities have been enforcing work permit requirements more strictly. If your Cambodia entity employs foreign nationals, it is worth validating early that your records and supporting documentation are complete and consistent. This can help avoid delays close to the deadline.
DFDL notes that failure to comply can result in fines of up to KHR 12.6 million (approximately USD 3,150) per foreign employee, with increased exposure in some scenarios.
ACAR filing 2025 financial statements submission deadlines
Cambodia’s Accounting and Auditing Regulator (ACAR) has reminded entities to submit their 2025 financial statements in line with applicable accounting standards.
For unaudited entities, the submission deadline is 20 April 2026.
For audited entities, the deadline is 20 July 2026.
Where an entity closes its accounting records on a date other than 31 December, the due date is calculated from the closing date.
Unaudited SMEs can use the Digital Financial Reporting Platform (DFRP) to facilitate submission.
Minimum wage effective 1 January 2026 (selected sectors)
For employers in the textile, garment, footwear, travel goods, and bag industries, the 2026 minimum wage took effect from 1 January 2026.
The minimum monthly wage is USD 210 for regular workers. It is USD 208 for probationary workers. For piece-rate workers, employers must top up pay if earnings fall below the minimum wage thresholds.
Conclusion
The 31 March work permit deadline requires immediate attention from employers with foreign nationals on staff. Cambodia has increased enforcement in this area, and late applications can trigger substantial penalties. ACAR filing obligations follow in April and July depending on audit status, while the capital gains tax deferral extends planning time for property transactions through the end of 2026.
