SERC Announces Capital Gains Tax Exemption for Securities Sector Products
On February 19, 2026, the Securities and Exchange Regulator of Cambodia (SERC) officially announced that products within the securities sector would be exempt from capital gains tax, serving as a tax incentive for public investors holding and trading government securities, bonds, and/or equity securities.
According to notification issued by the SERC, the Ministry of Economy and Finance (MEF) has officially approved Prakas No. 133 (dated February 5, 2026) on the exemption of capital gains tax for securities sector products.
The notification specifies that this exemption aims to provide tax relief for securities products in accordance with Sub-Decree No. 39 (dated March 14, 2025) on tax incentives in the securities sector and the postponement of capital gains tax for additional securities products.
