Looking Back: 2025 and Gazing Into: 2026
Looking Back: 2025
In 2025, Cambodia issued a series of significant regulatory updates across various sectors. These include procedures for public offerings of equity securities of holding companies and the issuance of infrastructure bonds, measures to strengthen consumer protection in insurance services, and new rules and requirements regarding the taxation of trust and the financial soundness of trust companies. Regulations were introduced in various areas, including those relating to updated classifications of projects subject to environmental impact assessments across various sectors and the amendments to the negative list of investment activities. Additionally, the rules and procedures for the collection of capital gains tax were established, with implementation for six types of capital assets deferred until 1 January 2026.
Gazing Into: 2026
Gazing into 2026, Cambodia expects to see further development of the following laws and regulations, which are currently still in draft form:
- Draft Law on Personal Data Protection;
- Draft Law on Cybercrime;
- Draft Law on Cybersecurity;
- Draft Land Law;
- Draft Law on Housing;
- Draft Sale and Purchase Contract;
- Draft Lease Contract;
- Draft Law on Product Liability;
- Draft Law on Access to Information;
- Draft Law on the Amendment of the Law on Suppression of Gambling;
- Draft Law on the Provisional Disposition of Seized Items;
- Draft Law on Civil Aviation;
- Draft Law Approving the Comprehensive Air Transport Agreement between the Member States of ASEAN and the EU and its Member States;
- Draft Law Approving Protocol III on the Expansion of Fifth Freedom Traffic Rights between Contracting Parties under the Air Transport Agreement between the Governments of the Member States of ASEAN and the Government of the People’s Republic of China; and
- Draft Law Approving the Protocol to Implement the Eleventh and Twelfth Package of Air Transport Services under the ASEAN Framework Agreement on Services.
Full Report
Click on the link below for the full report which provides summaries of the key legal developments related to the above areas.
- Regional Round-Up 2025: Cambodia
Please note that whilst the information in this Update is correct to the best of our knowledge and belief at the time of writing, it is only intended to provide a general guide to the subject matter and should not be treated as a substitute for specific professional advice
