business
Updated 2026-05-20 5 min
In short
- ●EuroCham published the White Book 2027 on May 20, 2026, containing 120 reform recommendations.
- ●Key areas include taxation, trade, energy, and digital.
- ●The document prepares Cambodia for LDC graduation in 2029.
- ●Expat entrepreneurs are encouraged to follow these developments to anticipate regulatory changes.
120
Recommendations
May 20, 2026
Publication
EuroCham Cambodia
Organization
LDC Graduation 2029
Key Deadline
Key Facts at a Glance
- 120 recommendations. EuroCham submitted 120 reform proposals in the White Book 2027.
- 4 pillars. Taxation, trade, energy, and digital are the priority sectors.
- 2029 deadline. Cambodia must graduate from LDC status by 2029, requiring structural reforms.
- Direct impact. Foreign companies and expat entrepreneurs are the primary stakeholders.
- Public consultation. The document is accessible online for comments until June 30, 2026.
How It Happened
The White Book 2027 is the result of several months of consultation with EuroCham members and Cambodian authorities. Here are the key steps:
- September 2025: Launch of internal consultation among EuroCham's 300 members.
- January 2026: Drafting of initial versions by sectoral working groups.
- March 2026: Presentation of the main lines to the Ministry of Economy and Finance.
- May 20, 2026: Official publication of the White Book 2027 at a press conference in Phnom Penh.
- June 2026: Public consultation and feedback period.
- July 2026: Formal submission to the Cambodian government for review.
Breakdown
The 120 recommendations are divided into four main pillars, each covering specific issues for foreign investors.
| Pillar | Number of Recommendations | Key Examples |
|---|---|---|
| Taxation | 35 | VAT simplification, corporate income tax reduction for SMEs |
| Trade | 30 | Customs procedure facilitation, free trade agreements |
| Energy | 25 | Renewable energy development, lower industrial tariffs |
| Digital | 30 | Legal framework for fintechs, personal data protection |
What This Means for Siem Reap
- Expat entrepreneurs could benefit from a corporate tax cut, making their businesses more profitable.
- VAT simplification will reduce administrative burdens for small structures.
- Customs reforms will facilitate the import of equipment and goods for local businesses.
- Renewable energy development could lower electricity costs, a major issue for accommodations and restaurants.
- A clearer digital framework will encourage tech startups and digital nomads to settle long-term.
How to Stay Out of Trouble (Practical Checklist)
- Step 1: Consult the White Book 2027 on EuroCham's website to understand upcoming reforms.
- Step 2: Keep your accounting up to date to be ready for any tax changes.
- Step 3: Join EuroCham or a professional association to stay informed of developments.
- Step 4: Anticipate your business's renewable energy needs (solar panels, etc.).
- Step 5: Ensure your website and digital tools comply with future data protection laws.
- Step 6: Participate in public consultations to make the expat voice heard.
- Step 7: Plan your investments considering the LDC graduation in 2029.
Frequently asked questions
What is the EuroCham White Book?
It is an annual document that gathers recommendations from the European business community to improve the business environment in Cambodia.
Who is affected by these reforms?
All businesses operating in Cambodia, especially foreign SMEs and expat entrepreneurs.
When will these reforms take effect?
The timeline depends on the Cambodian government. Some reforms could be adopted as early as 2027, others after 2029.
Where can I find the White Book 2027?
It is available for free download on the official EuroCham Cambodia website.
How can I contribute to the consultations?
You can submit your comments via EuroCham's online form before June 30, 2026.
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Siem Reap Hub
The community guide for expats and travelers in Siem Reap, Cambodia