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Independent research on Cambodian markets Thursday, 3 September 2026 · Phnom Penh Edition № 36

Research Cambodia

Property · Companies · The economy — the law, the markets, and the risks, before you commit capital.

Tax & Accounting 15 min read

Tax and Accounting in Cambodia — A Foreign Investor's Complete Guide

Every tax a foreign investor meets in Cambodia in one place: corporate income tax, VAT, withholding, minimum tax, QIP incentives, transfer pricing, CIFRS accounting, property taxes, and the 2027 capital gains tax — with the filing calendar that binds it together.

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Research Cambodia · Independent, no transaction interest

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Risk & Due Diligence

Cambodia's RPR Moves Toward Monthly E-Filing for Real Estate Firms

The Real Estate Business and Pawnshop Regulator consulted 140 developers and agencies on a new monthly e-filed reporting system. No format or timeline yet — but it's the first move toward official, recurring market data in a sector that has none.
Investment Framework

Takeo on the Funan Techo Canal: The Province Betting Its Property Future on a Stalled Megaproject

Takeo's governor pitched the province to Chinese investors in Xining as a future Funan Techo Canal waterway hub. What's real (existing factories, a $1B delegation), what's promised (the canal), and why a buyer needs to keep the two apart.
Sector Analysis

Cambodia's Agri-Food Industrial Park Framework: The Next Industrial Property Play

CDC unveiled its Agri-Food Industrial Park (AIP) Framework to investors on Aug. 27, offering QIP Plus incentives for private developers. What the policy means for industrial land — and why a framework is not yet a park.
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Property

Titles, markets, and what your money actually buys All research →
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Risk & Due Diligence

ABC's 2026 Banking Priorities: What ''Realistic Asset Valuation'' Signals for Property Lending

The Association of Banks in Cambodia set three sector priorities at its August 2026 conference. One line — realistic asset valuation and NPL resolution — reads directly onto the property-collateral problem this platform has tracked all year.
Location Guides

Phnom Penh's 2035–2050 Master Plan Just Got Its First Real Signal

A JICA meeting produced a landfill relocation to Kandal, dam maintenance for a southwestern flood barrier, and a request for satellite mapping to support Phnom Penh's 2035–2050 land-use plan. What each piece actually means for buyers, district by district.
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Market Analysis

Chief Tower Becomes JS Tower: A Seven-Year BKK1 Build Opens Into Phnom Penh's Office Glut

JS Group opened the rebranded Chief Tower — now JS Tower — in BKK1 on August 7, 2026, seven years after groundbreaking. Read against 1.2M sqm of office stock, 64% occupancy and TPMG Tower's own hotel-anchored pivot, plus what the 2019 plans reveal about the rebrand story.

Companies & Deals

Registries, valuations, and the exchange All research →
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Investment Framework

Europe Is Closing the Door on Citizenship by Investment. Cambodia Opened One in December.

EuroCham's immigration partner says no European country still sells citizenship for investment — only residency. Cambodia's own citizenship-by-investment law took effect three months earlier. What the mismatch means for where wealthy Cambodians actually park capital.
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Investment Framework

Cambodia's $6 Billion Microfinance Sector — The Financing Tier Property Guides Skip

The CMA reports $5.99B in outstanding microfinance loans, 1.53 million borrowers (61% women), and $2.99B in deposits. For most Cambodian households building or improving a home, this is the actual financing system — not a bank mortgage.
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Investment Framework

ACLEDA Cracks The Banker's Top 1000 — What One Global Ranking Does and Does Not Tell You

ACLEDA is the only Cambodian bank on The Banker magazine's Top 1000 World Banks 2026 list, ranked 785th. Read against the same week's NBC and AMRO warnings on property-sector NPLs, the ranking is a real but narrow signal.

Economy & Policy

The rules of the game, and how they change All research →
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Sector Analysis

Kampong Thom's Surprise $500M Investor: The Biomedical Macaque Supply Chain

A provincial mid-year report names US-based Charles River Laboratories as a ~$500M investor in Kampong Thom's macaque-breeding industry — a fourth, non-agro pillar in a province this platform already tracks for its agro-SEZ, tourism plan, and road buildout.
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Sector Analysis

The Ritz-Carlton Comes to Phnom Penh: Royal Group's 2032 Bet on the City's First Branded Residences

Marriott and Royal Group announced The Ritz-Carlton, Phnom Penh — a 152-key hotel plus 119 branded residences on Norodom Boulevard, targeted for 2032. Cambodia's first Ritz-Carlton, read against the six-year runway and Royal Group's wider ambitions.
Editorial illustration of a jade factory hall with sawtooth roof and stacked shipping crates — in the ivory, jade and gold broadsheet style of Research Cambodia
Sector Analysis

Cambodia's New River Basin Masterplan: What ADB-Backed Water Planning Means for Land

MOWRAM and the ADB launched a 12-month masterplan to guide flood, drought and water-investment planning across 11 Tonle Sap tributary sub-basins in nine provinces. No capital figure yet — but read against our riverbank and flood-risk coverage, it is a signal worth tracking.

Owning property in Cambodia, in plain English.

The free buyer's guide — law, structures, and the checks that matter, plus the checklist we use ourselves.

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