Summary

Cambodia taxes real estate in the capital and the cities of all provinces when it is worth more than KHR 100 million, the General Department of Taxation (GDT) says. The rate is 0.1% a year, on a tax base equal to 80% of the property's value less KHR 100 million. Owners file and pay between 1 January and 30 September each year, under Prakas No. 493 MEF.PrK of 19 Jul 2010.

What this means for Cambodia property owners and buyers

How the tax is worked out

  • tax base = (property value × 80%) − KHR 100,000,000
  • annual tax = 0.1% of the tax base

The KHR 100,000,000 deduction is set by Prakas No. 371 MEF.PrK of 5 May 2011, the GDT says.

On those terms, a property valued at KHR 600,000,000 would have a tax base of KHR 380,000,000 (80% of its value, less KHR 100,000,000) and pay KHR 380,000 a year. Illustration only: ProprKey calculation using the GDT FAQ; the value is an example, not an official assessment.

Who is liable for unpaid tax

In a 2018 presentation, the GDT said "this property tax is attached to the property itself, not to the owner or occupier", and that liability "shall fall upon the last owner, occupier or last beneficiary". That is how the GDT described the tax in 2018; ask a tax adviser whether it still applies to a purchase today.

Registering and paying

Property that has never been registered must first be registered with the Department of Tax on Movable and Immovable Properties, or the provincial or khan tax branch where it sits, the GDT says. The documents include form PT 01, proof of ownership, identification, photographs and the property's coordinates. Owners without a property tax card can register and obtain one for a KHR 5,000 service fee.

The GDT lists payment at its department and branches or at partner banks: ACLEDA, Canadia, Vattanac, Cambodia Public Bank and other banks with a memorandum of understanding with the MEF.

Paying after 30 September draws a fine under the tax regulations, the GDT says, without giving an amount.

Education only — not tax, legal or investment advice. Confirm with a licensed professional.

What to do next

  • On a resale purchase, ask the seller for the property tax card and recent receipts before you sign; the GDT said in 2018 that unpaid tax is attached to the property.
  • After the transfer, register the property with the local tax branch, or report the change of owner if it is already registered.
  • If you let the property, agree in the lease who pays the tax.
  • Note 30 September each year and keep every receipt.
  • Browse properties for sale: https://proprkey.com/en/properties?segment=buyer&mode=buy
  • Talk to a verified tax adviser or lawyer: https://proprkey.com/en/pros?segment=legalFinance