On April 25, 2025, the Ministry of Interior issued Notification No. 1373 on the full implementation of personal identity administrative services starting on May 1, 2025. These services are as follows:
- Verification of personal identity data through the Cambodian Data Exchange (“CamDX”) system.
- Personal identity attestation.
- Confirmation of the accuracy of personal identity data.
Administrative fees
Fees for these services will be implemented in accordance with the Ministry of Interior and the Ministry of Economy and Finance’s Inter-Ministerial Declaration No. 601 dated September 27, 2024 and Council of Ministers’ Letter No. 357 dated March 5, 2025.
Application to use services
To access these services, an application must be submitted through the CamDX system with the necessary technical information to connect to the system in accordance with the Ministry of Interior’s Prakas No. 3922 dated June 19, 2024.
Of particular note is that anyone that has been using these services before full implementation must resubmit their application to ensure compliance with the updated technical standards specified in Prakas No. 3922 to avoid a suspension of services.
Uses for the services
The identity-related services can be used for various purposes, including:
- School enrollment
- Employment applications
- Real estate registration
- Vehicle registration
- Bank account opening
- Business registration
- Contract signing
- Other administrative services, unless otherwise specified
On May 6, 2025, the Ministry of Labor and Vocational Training (“MLVT”) issued a notification further extending the deadline for renewing work permits and employment cards for foreign employees. Details are below.
- Extension of deadline: Due to delays in the submission of applications for the extension of work permits and employment cards for the year 2025, the MLVT has decided to extend the application period. The new deadline for submission is May 31, 2025.
- Online application: All applications for work permits and employment cards must be submitted through the official MLVT website at www.fwcms.mlvt.gov.kh before the stated deadline.
- Legal consequences for non-compliance: Failure to renew work permits and employment cards by the deadline will be considered in violation of Chapter 16 of the Labor Law and Joint Prakas No. 498 dated July 31, 2023, and subject to fines, imprisonment, or both.
On March 31, 2025, the Ministry of Labor and Vocational Training (“MLVT”) issued a notification extending the deadline for renewing work permits and employment cards for foreign employees. Details are below.
- Extension of deadline: Due to delays in the submission of applications for the extension of work permits and employment cards for the year 2025, the MLVT has decided to extend the application period. The new deadline for submission is April 30, 2025.
- Online application: All applications for work permit s and employment cards must be submitted through the official MLVT website at www.fwcms.mlvt.gov.kh before the stated deadline.
- Legal consequences for non-compliance: Failure to renew work permits and employment cards by the deadline will be considered in violation of Chapter 16 of the Labor Law and Joint Prakas No. 498 dated July 31, 2023, and subject to fines, imprisonment, or both.
On January 14, 2025, Cambodia’s National Social Security Fund (“NSSF”), issued Notification No. 004/25 to announce that, starting February 1, 2025, it will begin conducting inspections of all entities and establishments throughout the country.
The purposes of the inspections are to enhance enforcement and strengthen the implementation of the Social Security Law, and to ensure that workers receive the proper benefits and the fund’s financial health is maintained.
If the NSSF finds that the owner or representative of an entity or establishment has not fulfilled the obligations to make declarations and pay contributions on time or report employees’ information correctly, or does not withdraw contributions in accordance with the provisions of the Social Security Law, legal action will be taken against them.
With the aim of stimulating the housing market, the Ministry of Economy and Finance issued Notification No. 020 MEF.SCN on December 31, 2024 announcing stamp tax exemptions and relief for home buyers in Cambodia, effective January 1 to December 31, 2025.
One-time US$210,000 tax exemption and relief on the transfer of ownership or possession of real estate for purchases made in 2025
Buyers purchasing Borey or condominium units are eligible for a one-time benefit as follows:
- For property valued at US$210,000 or less – An exemption from stamp duty on the transfer.
- For property valued over US$210,000 – Relief in the form of a deduction of US$210,000 from the taxable base for calculating the stamp tax.
The above benefit applies to both first-time buyers, and to those making a subsequent housing purchase in Borey or condominiums in 2025 who have not received this benefit before.
Buyers making a second or subsequent purchase of Borey or condominium housing in 2025 who have already received the above US$210,000 benefit, a deduction of US$70,000 from the taxable base for calculating stamp tax is available.
Conditions to access the tax exemption/relief
- The housing must be purchased from real estate developers registered with the Real Estate Business and Pawnshop Regulator or the Provincial Department of Economy and Finance.
- The sale-purchase agreement must reflect the actual market value and be submitted to the tax administration at the time of the transfer.
- The exemptions and relief do not apply retroactively for any taxes already paid.
On October 9, 2024, the Ministry of Economy and Finance issued Notification No. 014 on the Extension and Addition of Tax Incentives for the Real Estate Sector (“Notification 014”) to reduce the tax burden on companies engaged in housing development and assist property owners.
We provide an overview of the incentives below.
1. Stamp tax on the transfer of ownership or possession of real estate
- The exemption from stamp duty on the transfer of ownership or possession of all types of Borey housing with a value of less than or equal US$70,000 has been extended until the end of 2025.
- The deduction of US$70,000 from the stamp duty basis for the purchase of housing with a value of over US$70,000 in a Borey housing development project for which there is a real estate business license has also been extended until the end of 2025.
Accurate sales contracts based on the market value must be provided.
2. Capital gains tax
- The postponement of the application of capital gains tax on real estate owned by natural persons has been extended until the end of 2025.
- The other five types of assets—leases, investment assets, goodwill, intellectual property, and foreign currency—will be subject to capital gains tax from the beginning of 2025 onwards.
3. Property tax
- Agricultural land used for cultivation is exempt from property tax and does not require a certification letter. This exemption has been extended to remain valid as long as the land is actively utilized for agriculture.
- The exemption from property tax for residential land used for agricultural purposes has been extended until June 2025, although exceptions apply, and documentation such as a permit or confirmation letter from the local authorities is required.
- Immovable property that has been registered and the associated property tax was paid in the past with an inaccurate tax base shall be exempt from tax re-assessment, from the year of filing until 2024. Starting in 2025, existing laws and regulations will apply
4. Unused land tax suspension
Suspension of unused land tax has been extended through the end of 2024.
The Ministry of Economy and Finance will issue new regulations on unused land tax, simplifying the exemption process starting in 2025.
- Land subject to unused land tax refers to land located outside the area subject to property tax.
- There will be a deduction allowed of five hectares per land plot from the unused land subject to the tax.
- An exemption from the tax will be allowed if the land meets the conditions specified in Notification 014.
