Cambodia regulatory changes in 2026: a dated log

Short answer

Six changes matter for a business entering or operating in Cambodia in 2026: zero US customs duty under Prakas 632 with a direct consignment condition, a USD 210 garment minimum wage from 1 January, CamDigiKey replacing the Ministry of Commerce login, a new financial statement filing and audit framework, a 2026 prakas on tax liability in mergers, and the United States-Cambodia reciprocal trade agreement signed in October.

The changes, with dates and instruments as of 2026

Date	Change	Who it affects	Instrument
17 September 2025, effective 1 January 2026	Minimum wage for textile, garment, footwear and travel goods workers set at USD 210 per month, probationary rate USD 208; existing allowances kept unchanged	Garment and textile employers	MLVT Prakas 214/25
8 August 2025	Customs duty of 0% on goods originating in the United States, conditional on direct consignment and excluding used goods; implementing rules set the evidence and the used-goods definition	US-origin importers	Prakas 632 MEF.BK; GDCE Instruction 3724/25
23 December 2025, effective 1 January 2026	Specific tax rates reduced on certain tariff lines, including 10% to 0% and 10% to 5% on listed headings	Importers of electrical goods	GDCE Notification 6069/25
23 August 2026, reported 7 September 2026	Access to the Ministry of Commerce business registration system moved from username and password to CamDigiKey authentication. Entities registered before 31 July 2026 must complete an account ownership claim; entities registered on or after that date are linked automatically. The change affects all filings, including the annual declaration	Every registered company, branch and representative office	Ministry of Commerce notification; DFDL alert
August 2026	New financial statement filing and audit framework	Companies subject to audit, and their auditors	Prakas 063, via DFDL
August 2026	Prakas on tax liability in mergers	Companies in restructurings and joint ventures	Prakas 584, via DFDL
1 September 2026	Foreign worker quota window for 2027 opened, running to 30 November 2026	Employers with foreign staff	Ministry of Labour FWCMS
26 October 2025	United States-Cambodia Agreement on Reciprocal Trade signed: the United States maintains a 19% reciprocal tariff on Cambodian goods, and Cambodia committed to eliminate tariffs on 100% of US industrial and agricultural products	Exporters to the United States	Joint statement; USTR fact sheet

Two of these are interpretations of a law-firm alert rather than the instrument itself, and we have marked them as such. Where a change affects you, confirm the current position with the authority before you rely on it.

What the changes mean in practice

Only two of these change a number in your model. The rest change a process, and processes are where entrants get caught.

The wage change lands in the labour model. USD 210 is roughly a 1% step up on the previous floor, and it applies to the sector where most Cambodian export manufacturing sits.
The US tariff change is a landed-cost question, and it has a trap. Zero duty applies only to direct consignment, and used goods are excluded. A shipment that transits another country, or a consignment of used goods, does not qualify however it is invoiced.
CamDigiKey is a filing risk. If your company was registered before 31 July 2026 and nobody claimed the CamDigiKey account, you may find that filings, including the annual declaration, cannot be made until the claim is completed. That is a two-hour review that can become a late-filing penalty.
The audit framework change affects the calendar. If you are a Qualified Investment Project, or you cross an audit threshold, the filing and audit expectations have moved. Align your accounting provider with the new framework now rather than at the first filing.
The merger prakas affects structuring. If a joint venture or reorganisation is on the table, the tax liability position needs to be modelled with the new instrument in mind.

How to keep track of changes like these

Regulatory monitoring is a routine, not a research project, and it is easier than most companies make it. The instruments that matter for a given business are a short list.

Investment and registration: the Council for the Development of Cambodia and the Ministry of Commerce. Registration rules, incentives, the annual declaration and the CamDigiKey change all land here.
Tax: the General Department of Taxation, and the annual prakas that change filing or audit expectations.
Customs and duty: the General Department of Customs and Excise, including the tariff schedules and the notifications that adjust specific tax rates.
Employment: the Ministry of Labour and Vocational Training, for minimum wage instruments, quotas and permits.
Secondary summaries: law-firm technical updates, which are fast and specific but are interpretations. We use them to find the instrument, then cite the instrument.

And when a change affects you, check it against the instrument and with a professional before you act on a summary. A dated changelog is useful precisely because it tells you when the summary was written.

What to watch in the rest of 2026

Entry into force of the reciprocal trade agreement. The 2026 Investment Climate Statement describes it as scheduled to enter into force in the latter half of 2026.
Quota and permit fees. The Ministry of Labour sets them through a joint public service fees instrument; we publish what is verifiable and point to the FWCMS for the live figures.
A law on special economic zones. The 2026 Investment Climate Statement records a new law on special economic zones under inter-ministerial consultation as at March 2026. Zone rules moving is worth watching if you are choosing a site.
The annual declaration penalty relief. A Ministry of Commerce notification in July 2026 extended the late-filing relief period, which suggests the issue is live rather than theoretical.

Log the dates that touch you, and set a reminder for the review rather than relying on a newsletter to reach you.

Questions investors ask

What changed for importers in 2026?

Two things. Goods originating in the United States have had zero customs duty since 8 August 2025, but only under direct consignment and excluding used goods, with the implementing instruction setting the evidence. And specific tax rates on certain tariff lines were reduced from 1 January 2026 under GDCE Notification 6069/25.

Did the Cambodian minimum wage change in 2026?

Yes, for the textile, garment, footwear and travel goods sectors. MLVT Prakas 214/25, signed on 17 September 2025, set USD 210 per month from 1 January 2026, with the probationary rate at USD 208. The statutory allowances for transport or accommodation, attendance, meals and seniority were kept unchanged.

What is CamDigiKey and do I need it?

It is the authentication account that now replaces the username and password for the Ministry of Commerce business registration system, under a notification dated 23 August 2026. Companies registered before 31 July 2026 must complete an account ownership claim; later registrations are linked automatically. It affects every filing, including the annual declaration.

Does CamDigiKey cost anything?

No fee is specified in the notification or in the official guidance, and account creation is described as a free sign-up. We have not found a published price, so we do not quote one.

What is the 19% US tariff on Cambodian goods?

Under the United States-Cambodia Agreement on Reciprocal Trade signed on 26 October 2025, the United States maintains a 19% reciprocal tariff on originating goods of Cambodia, in addition to the most-favoured-nation rate, with identified products exempted. Cambodia committed to eliminate tariffs on 100% of US industrial and agricultural products, which is 100% of tariff lines rather than of import value.

Has anything changed about audits?

Yes. A 2026 prakas introduced a financial statement filing and audit framework, and it lands on the companies that already faced a compulsory audit: public limited companies and Qualified Investment Projects, and businesses above the turnover, asset or headcount thresholds. Talk to your auditor before the first filing under it.

Do I need to do anything about mergers now?

Only if a merger or reorganisation is planned. A 2026 prakas addresses tax liability in mergers, and structuring decisions taken before it was issued should be reviewed against it.

How do I keep on top of changes like this?

Set a calendar review against the sources that matter for you: the CDC and the Ministry of Commerce for investment and registration rules, the General Department of Taxation and the customs department for tax and duty, and the Ministry of Labour for employment. We publish the changes we can verify with dates and instruments, and flag the ones we cannot.

Official tools to use alongside this guide

Sources

General information only, not legal, tax or investment advice. Laws, rules and figures change. Confirm the current position with licensed Cambodian professionals before acting.

What changed in Cambodia in 2026: a dated regulatory log