Non-performing loans (“NPLs”) in Cambodia have risen in recent years, with the NPL ratio having reached 8.1% in June 2025, according to ASEAN+3 Macroeconomic Research Office (“AMRO”). Given the rise NPLs, various policy measures have been introduced and certain...
On 30 January 2025, the Ministry of Economy and Finance (“MEF”) issued Prakas No. 122 MEF.PrK.GDT regarding the tax incentives for enterprises in the tourism sector in Siem Reap. Eligible enterprises include hotels, guesthouses, restaurants, and tour agents that are...
On 31 December 2025, the Ministry of Mines and Energy (“MME”) issued Instruction No. 13122 on the Approval Procedures for Importing Petroleum and/or Petroleum Products via the National Single Window (“NSW”) (the “Instruction”). The Instruction outlines a new digital...
OVERVIEW On 5 January 2026, the Royal Government of Cambodia issued Sub-Decree No. 03 ANKR.BK on the Management of Security and Safety in Concentrated Residential Areas (“Sub-Decree No. 03”). Sub-Decree No. 03 aims to strengthen social security, safety, and public...
The Ministry of Commerce (the “MOC”) of Cambodia with the aim of ensuring that business is increasingly secure, efficient and convenient, issued Prakas No. 117 on Simplification of Business Registration on 9 December 2025 (the “Prakas”). The Prakas introduces several...
