ស្វែងយល់ស៊ីជម្រៅអំពីពន្ធអចលនទ្រព្យកម្ពុជា

(Updated 03 Dec. 2025)

• ពន្ធលើអចលនទ្រព្យកម្ពុជាមិនត្រូវបានកំណត់ចំពោះទ្រព្យសម្បត្តិ ដែលមានតម្លៃតិចជាង 100 លានរៀល (25,000 ដុល្លារ)

• Tax Amnesty Program (New for 2025): The government has offered an amnesty for property owners who have previously registered for TOIP but with an incorrect tax basis (under-declared value). These owners are exempt from re-assessment and administrative penalties (additional tax and interest) for the years up to 2024.

• Amnesty for Unpaid Taxes (New for 2025): For properties that were previously registered and declared but have gaps in tax declarations, administrative penalties are waived until June 30, 2025, encouraging voluntary compliance.

• Agricultural Exemption (Clarification/Extension): Immovable property classified as agricultural land that is actively and permanently used for cultivation remains exempt from TOIP, along with associated administrative penalties. Residential land used for agricultural purposes may also qualify for exemption with certification from local authorities.

• ទ្រព្យសម្បត្តិ ដែលត្រូវបានផ្ទេរទៅឲ្យញាតិសន្ដាន ឬសាច់ញាតិផ្ទាល់ តាមរយៈមរតកមិនទទួលរងនូវពន្ធលើការផ្ទេរប្រាក់ 4 % ទេ

• Tax evasion has a penalty of 100M KHR (~$25,000) to 200M KHR (~$50,000) and/or imprisonment from 1-5 years and Tax Obstruction will incur a fine of 50M KHR (~$12,500) to100M KHR (~$25,000) and/or imprisonment from 1 month – 1 year.

• Tax computation in Cambodia is shifting from subjective negotiation towards formal compliance. The official tax base is determined by the Land Appraisal and Valuation Committee based on your property’s location and characteristics. The government’s introduction of new audit procedures means compliance and documentation are now the most critical factors, with “negotiation” primarily reserved for clarifying discrepancies during a formal tax audit.

Cambodia Property Tax is a very important aspect that foreign investors need to understand when planning to purchase real estate property in Cambodia. There had been a lot of changes in the past decade wherein existing laws that were not previously followed are now more rigorously being implemented and additional laws are being introduced or in future consideration.

អត្ថបទនេះនឹងពន្យល់លំអិតពីរបាយការណ៍របស់អគ្គនាយកដ្ឋានពន្ធដារអគ្គនាយកដ្ឋានពន្ធដារ (General Department of Taxation)), the taxes that directly affect investors that own or plan to purchase real estate properties and businesses in Cambodia.

Scroll down to the details in the below-mentioned sections to know all about what is property tax, how to calculate property tax in Cambodia, property tax formula, property tax registration, property tax receipt, and other details that a property owner in Cambodia must be informed of.

Cambodia Property Tax (Tax on Immovable Properties – TOIP)

This annual tax aims to encourage the productive use of land and contribute to sub-national administrative budgets.

• Imposition and Threshold: TOIP is imposed on immovable properties (lands, houses, buildings, and other constructions) located in municipalities and provinces that exceed a value of 100 Million Riel ($25,000).

• Tax Rate and Formula: The tax is collected annually at a rate of 0.1% on the property. The tax base is the assessed value of the property (land and construction) minus the $25,000 exemption.

• Valuation: The value of the property is determined by the official price schedule and assessment of the Property Evaluation Committee, established by the Ministry of Economy and Finance. The tax base varies based on building type, age, elevation, and location (e.g., main road vs. side road).

• Key Exemptions & Compliance: Immovable property classified as agricultural land that is actively and permanently used for cultivation is exempt from TOIP. State-owned land and other public common properties are also exempt. The GDT continues to emphasize voluntary compliance for all property owners to correct historical tax under-declarations or pay tax arrears, which is the best approach to avoid the severe and increased financial penalties imposed under the Law on Taxation (2023).

How to compute Property Tax?

When computing for Property Tax, it can be derived by getting the 80% of the tax base (price based on assessment by the Prakas of the Minister of Economy and Finance) then subtracting $25,000 (tax exemption) and getting 0.1% of the total.

ProTax = ((Tax Base) * 80%) – $25,000) * 0.1%

Tax Base = (Land Area * Price/m²) + (E₀ * Price₀/m²) + … + (Eₙ * Priceₙ/m²)

Notes:

• Price of land and building (E) is provided in Prokas No. 273 of MEF: Appendix.
• Building Price is divided into 2 columns:
  • Within 10 years
  • More than 10 years
• Building categories:
  1. Reinforced concrete framework
  2. Semi-permanent structure
  3. ខុនដូ
• $25,000 limitation: Properties below $25,000 are not taxed.

Within 10 years Building -[ More than 10 years ]- Reinforced concrete framework, Semi-permanent structure, Condo

ឧបសម្ព័ន្ធ

តម្លៃក្នុងតារាង គឺជាតម្លៃដី និងតម្លៃអគារជាក់ស្តែងក្នុងមួយម៉ែត្រការ៉េ ដែលមានទីតាំងស្ថិតនៅក្នុងខណ្ឌដូនពេញខណ្ឌ 7 មករា ខណ្ឌចំការមន និងខណ្ឌទួលគោក។

Type of building	Reinforced concrete framework	Semi-permanent structure	ខុនដូ	Reinforced concrete framework	Semi-permanent structure	ខុនដូ
Basement	$200	$200	$200	$180	$180	$180
Ground floor (E0)	$250	$120	$500	$200	$120	$500
First floor (E1)	$200	$100	$500	$180	$100	$500
Second-Fifth floor (E2-E5)	$150	$80	$800	$150	$80	$800
Sixth-Tenth (E6-E10)	$700	$70	$700	$600	$70	$600
Eleventh up (E11)	$800	$80	$800	$700	$80	$700

The prices in the table above and the sample computation below are based on the 2018 official GDT price schedules for specific Khans and are included strictly for illustrative purposes of the calculation method.

The Immovable Property Assessment Committee regularly updates these official valuation price schedules. To perform a current and accurate calculation for 2025/2026, the property owner must consult the most recent Prakas and Appendix from the General Department of Taxation (GDT) or a qualified tax advisor.

នៅក្នុងការគណនាគំរូខាងក្រោមយើងក្រឡេកមើលការសន្មតថា ម្ចាស់ផ្ទះមានផ្ទះល្វែង 4 ជាន់នៅខណ្ឌដូនពេញ។ យើងសន្មតថាតម្លៃដីគឺ 1,500 ដុល្លារក្នុងមួយម៉ែត្រការ៉េ។ ហើយអគារនេះត្រូវបានពង្រឹងដោយបេតុង ដែលបានសាងសង់ក្នុងរយៈពេល 10 ឆ្នាំចុងក្រោយនេះ។ ដោយប្រើតារាងខាងលើ​ សម្រាប់ពន្ធគោលត្រូវបានគណនាក្នុងមួយជាន់នៃអាគារ ហើយបន្ទាប់មកត្រូវបានគណនាដោយប្រើការគណនាពន្ធលើអចលនទ្រព្យដែលបានប្រើប្រាស់ពីមុន។ បន្ទាប់មកយើងនឹងទៅ ដល់ការប៉ាន់ស្មាននេះ៖

ពន្ធអចលនទ្រព្យ= (($292,500)*80%)-$25,000)*0.1% = $209

ការគណនាគំរូ

Land Price: $1,500 / sq.m
Property Size: 20m x 30m
Building Type: 4 storey apartment
Floor Size per Elevation: 10m x 15m
Age of Building: less than 10yrs
Reinforced Concrete

Description	Calculation	Amount (USD)
Land price	20m x 30m x $1,500	$180,000
Ground floor (E0)	10m x 15m x $250	$37,500
First floor (E1)	10m x 15m x $200	$30,000
Second floor (E2)	10m x 15m x $150	$22,500
Third floor (E3)	10m x 15m x $150	$22,500

Total Price of property (Tax Base): $292,500

Property Tax: = (($292,500 * 80%) – $25,000) * 0.1% = $209

សូមកត់សម្គាល់ថានេះគ្រាន់តែជាការគណនាគំរូប៉ុណ្ណោះ ហើយអាចខុសគ្នាអាស្រ័យលើទីតាំងជាក់ស្តែង និងរបៀប ដែលម្ចាស់ដីត្រូវបានបែងចែករវាងម្ចាស់យូនីតនៅក្នុងអគារខុនដូ។

ពន្ធលើដីទំនេរ

ពន្ធលើដីទំនេរ ត្រូវបានកំណត់លើដីមិនមានការសាងសង់ និងដីសាងសង់ ដែលត្រូវបានគេបោះបង់ចោលដែលមានទីតាំងនៅក្នុងទីក្រុង និងតំបន់ដែលត្រូវបានកំណត់ដោយគណៈកម្មាធិការវាយតម្លៃដីទំនេរ (ULAC) ។

• Applicability (New for 2025): The TUL is now formally implemented starting January 1, 2025. It is imposed on non-constructed land and abandoned constructed land located outside the area subject to the Tax on Immovable Properties (TOIP).

• Tax Rate: The Unused Land Tax is a 2% fee on the official Tax Base of the land.

• Tax Base & Valuation: The Tax Base is the actual value of the land evaluated per square meter, as determined and imposed by the Unused Land Appraisal Committee (ULAC) every June 30th annually.

• Key Exemption (Major Update): Landowners are permitted to deduct five (5) hectares from the TUL tax base for each plot of unused land. This means the tax is effectively targeted at owners of larger plots (more than 5 hectares) who keep them idle.

• Payment Schedule: The tax is the responsibility of the property owner and is required to be paid by September 30th each year for plots that are subject to the tax (i.e., those exceeding the 5-hectare allowance).

ការគណនាគំរូ

ដីនៅជុំវិញផ្សារ និងផ្លូវធំនៅផ្សារចាស់ - តម្លៃ 1,000 ដុល្លារ / ម៉ែត្រការ៉េ
ទំហំដី – 200 ម៉ែត្រការ៉េ

ពន្ធមូលដ្ឋាន =($1,000 x 200) x 0.2% (ពន្ធដីទំនេរ) = 400 ដុល្លារ

ពន្ធលើការជួលអចលនទ្រព្យ

ពន្ធលើការជួលអចលនទ្រព្យត្រូវបានកំណត់ដោយការជួល ដែលបានទទួលលើប្រភេទអចលនទ្រព្យដូចខាងក្រោម៖

1. លំនៅឋាន និងអគារបែបពាណិជ្ជកម្ម ឬទ្រព្យសម្បត្តិ
2. ឧស្សាហកម្ម និងឧបករណ៍សម្រាប់ដំឡើង
3. ផ្ទះលើទឹក ឬកប៉ាល់ប្រើប្រាស់ជាផ្ទះស្នាក់ ឬកន្លែងធ្វើអាជីវកម្ម
4. ដីដែលគ្មានអគារប្រើប្រាស់សម្រាប់ជីកយករ៉ែ អណ្តូងរ៉ែ ធ្យូង ថ្ម បឹង និងវាលស្រែអំបិល
5. ពន្ធនេះត្រូវបានប្រមូលពីម្ចាស់អចលនទ្រព្យ ឬអ្នកជួល។

អត្រាពន្ធ គឺស្មើនឹង 10% នៃការជួលសរុប។ ការជួលសរុបនេះត្រូវបានរួមបញ្ចូលនៅក្នុងកិច្ចព្រមព្រៀងជួល។

ការគណនាគំរូ

10 Unit Apartment Complex
Rent per unit: $500

Rental	$500
# of Units	10
Property Tax (10%)	($500 x 10) x 10% = $500

Some apartment complexes may have different rental prices per unit. Tax base is computed from the Gross of all rentals. There are properties wherein an additional 10% is added on the lease agreement to offset the property rental tax being paid by the owner.

ពន្ធចុះបញ្ជី

Registration Tax, also known as Transfer tax, is a 4% tax imposed on ការផ្ទេរកម្មសិទ្ធិនៃអចលនទ្រព្យ or transfer of occupancy rights of land without building in the form of sale, exchange, receiving gift or putting capital in company. According to tax law, the buyer is responsible for the payment of the 4% stamp tax, however in practice, it is the seller that most commonly pays.

• Standard Rate: The standard tax rate is 4% of the official transfer value (assessed by the General Department of Taxation, which may be lower than the market price).

• Payment Responsibility: Legally, the buyer is responsible for paying the 4% stamp tax, though in local practice, the payment obligation is frequently assumed by the seller as part of the negotiated sale contract.

• Exemption for Kin: Transfers of property ownership between direct relatives (spouses, parents/children, and grandparents/grandchildren) are typically exempted from this tax.

• Stamp Duty Exemption for Borey/Condo Units: For units purchased from registered developers valued at $70,000 or less, a full stamp duty exemption is granted. Partial Relief: For units valued over $70,000, a $70,000 deduction is applied to the taxable base. The buyer pays 4% on the remaining value only.
• Stamp Duty Exemption for First-Time Homebuyers: First-time buyers of a house or condominium (from a registered developer) valued at $210,000 or less are fully exempt from the 4% stamp duty. For properties over $210,000, the first $210,000 is deducted from the tax base.

ការគណនាគំរូ

ពន្ធប្រថាប់ត្រា = (ពន្ធគោល x 0.4%)
ពន្ធគោល​ (ដកស្រង់ចេញពីតារាងមុន) = 292,500 ដុល្លារ

Registration Tax = ($292,500*4%) = $11,170

Temporary Tax Incentive: This $11,700 is the standard tax. However, as this is an apartment, the buyer may qualify for the Stamp Duty Exemption on Housing (valid until December 31, 2025). Assuming the unit was purchased from a registered developer, a $70,000 deduction is applied to the tax base.

• Revised Taxable Base = $292,500 – $70,000 = $222,500

• Registration Tax (with Incentive) = ($222,500 *4%) = $8,900

ពន្ធប៉ាតង់

ពន្ធប្រភេទនេះមានលក្ខណៈជាក់លាក់ចំពោះម្ចាស់អាជីវកម្មហើយត្រូវបានបែងចែកជា 3 ប្រភេទ។

• Small taxpayers are Sole Proprietorship or Partnerships – Business owners that have annual taxable income from 250 Million Riel ($62,500) or less.
• Medium taxpayers are Enterprises that are incorporated as legal entities, Sub-national government institutions, associations, and non-governmental organization that have annual turnover from KHR 250 Million to KHR 4 Billion (approx. $62,500 to $1 Million).
• Large taxpayers are Enterprises registered as a Qualified Investment Project (“QIP”) and approved by the Council for the Development of Cambodia, Government Institutions, foreign diplomatic and consular missions, international organizations and agencies that have annual turnover over KHR 4 Billion (approx. $1 Million).

Things To Remember

1. Multiple Activities: Taxpayers with multiple unrelated business activities must pay a separate Patent Tax fee for each activity. If the additional activity is ancillary or directly related to the main business and managed within the same premises, it is considered as one activity.

2. Branch Fee: A business with a branch, warehouse, factory, or workshop in a different city or province must pay an additional Patent Tax fee of KHR 3 Million ($750) to the tax authority where the additional branch is located.

3. Timing: Taxpayers who start their business within the first 6 months of the year must pay the Patent Tax in full, while those starting in the last 6 months will pay half the fee.

4. Annual Renewal: The Patent Tax certificate must be renewed annually before March 31st regardless of any change in ownership.

ពន្ធបន្ថែមសម្រាប់អ្នកមិនមែនជាម្ចាស់ស្រុក

1. Income Tax: Income earned by non-resident foreign nationals working in Cambodia is generally taxed at a flat rate of 10% on their “Cambodian-income.”

2. Rental Income: Income from leasing real estate properties earned by non-residents is subject to a 14% Withholding Tax (WHT), which is typically paid by the lessee (tenant) on behalf of the owner.

3. Corporate Tax: Income and capital gains earned by foreign companies are taxed at the standard flat corporate tax rate of 20%.

4. Capital Gains Tax (CGT) Status (Updated): The 20% CGT on gains derived from the sale of immovable property by individuals has been consistently deferred and is currently scheduled to take effect on January 1, 2026. However, the CGT on other capital assets (e.g., leases, foreign currency) has been fully implemented since September 2025.

ការពិន័យលើភាពយឺតយ៉ាវ និងការគេចពន្ធ

Except for Vat returns which are set to the 20th of the month, the deadline for the filing and payment of tax returns is the 15th of the month for Monthly Tax Returns and the 31st of March for the Annual Tax on Profit and Patent Tax. If an audit made by the Local Khan or the General Department of Taxation results in a reassessment of tax pricing, the tax payment is declared late because it’s not paid correctly on the due date.

• Filing Deadlines: The standard deadline for filing and payment of Monthly Tax Returns is the 15th of the month (the 20th for VAT returns), and the Annual Tax on Profit and Patent Tax is March 31st.

• Late Payment (Administrative): Late payment incurs a penalty of 10% to 40% of the tax amount, plus 2% interest per month on the underpaid taxes. The penalty for late filing of a return is 2 Million Riel (approximately US$500).

• Administrative Penalties (10% to 40%): These penalties (Negligence, Serious Negligence, Tax Evasion) are applied to the unpaid tax amount based on the degree of variance, ranging from 10% to 40%.

• Criminal Sanctions (Increased Fines): If the GDT deems the violation to be a criminal offense (deliberate evasion or obstruction), the penalties are severe and have been significantly increased:

  • Tax Evasion: The guilty taxpayer is now subject to a fine of 100 Million KHR (~$25,000) to 200 Million KHR (~$50,000) and/or imprisonment from 1 to 5 years.

  • Tax Obstruction: The guilty party is subject to a fine of 50 Million KHR (~$12,500) to 100 Million KHR (~$25,000) and/or imprisonment from 1 month to 1 year.

General Department of Tax Debt Collection (Enforced Collection)

The process for tax debt collection is rigorous and follows strict legal timelines and procedures that remain largely unchanged under the new Law on Taxation (2023).

1. Notification and Payment: Taxpayers are generally required to settle their outstanding liabilities within 30 days of receiving the initial notification letter from the General Department of Taxation (GDT).

2. Reminder and Enforcement: If the deadline is missed, a final reminder is issued, typically granting an additional 15 days before the scheduled date of enforced collection. Failure to pay within this period triggers enforced tax debt collection and unilateral tax assessment.

3. Establishment of Tax Lien: The delivery of a reminder letter automatically establishes a lien in favor of the tax administration over all properties of the liable taxpayer (movable, immovable, tangible, or intangible), with minor exceptions (e.g., clothing, foodstuffs).

4. Lien Priority: The tax lien has the highest validity and priority over all other existing rights or claims on the liable person’s property, including pre-existing mortgages or debts.

5. Confiscation Measures: For those who fail to pay, the GDT has the authority to implement confiscation measures with cooperation from legal and territorial authorities. These severe actions include:

   • Freezing of bank accounts.

   • Cancellation of business licenses and related activities (e.g., import/export).

   • Seizure and forced sale of property.

អ្វីដែលត្រូវចងចាំនៅពេលបង់ពន្ធរបស់លោកអ្នក?

The Cambodian tax environment continues to mature and formalize its processes. Understanding key principles is vital for securing your property investments:

• Prioritize Compliance over Negotiation: Property tax calculation is primarily based on the official valuation schedules set by the Immovable Property Assessment Committee. The GDT is moving away from subjective tax application; therefore, strong compliance and thorough documentation are now the most critical factors in determining and confirming your tax liability.

• Use Current Official Data: The price schedules and sample computations provided here are for illustrative purposes only. Always use the most recent official Prakas and Appendices issued by the GDT for accurate calculation, as relying on outdated figures will lead to an incorrect assessment.

• Avoid Penalties at All Costs: Unilateral Tax Assessment, Late Filing, and Enforced Tax Collection carry significantly higher financial and criminal penalties under the Law on Taxation (2023). Understanding the basic tax guidelines and the precise schedule for paying the appropriate taxes is the key to ensuring the security of your properties and business operations.

Frequently Asked Questions 

• Are there any exemptions or deductions available for property tax in Cambodia?

Property tax (TOIP) is subject to an annual $25,000 deduction from the assessed value. Properties valued below this amount are fully exempt. Agricultural land actively used for cultivation is also exempt.

• How often is property tax assessed in Cambodia?

Property tax in Cambodia is assessed annually.

• Can property tax be paid online in Cambodia?

Yes, Cambodia’s property tax can be paid online through the General Department of Taxation’s website.

• How does property tax differ for residential and commercial properties in Cambodia?

TOIP is applied at a single, flat rate of 0.1% regardless of whether the property is used for residential or commercial purposes. The tax burden differs only because commercial properties are often valued higher by the GDT’s assessment committee.

• How is property tax collected for properties owned by foreign companies in Cambodia?

The Tax on Immovable Properties (TOIP) is an annual declaration tax paid directly by the property owner (the foreign company) to the GDT. The Withholding Tax (WHT) system is used for collecting taxes on things like rental income (14%) or services paid to non-residents, not the annual 0.1% property tax itself.

• Can property tax be transferred to new owners upon property sale in Cambodia?

Property tax is not transferred to new owners upon property sale in Cambodia.

• Can property tax be paid in installments in Cambodia?

Property tax can be paid in installments in Cambodia, but only with the approval of the General Department of Taxation.

• How does property tax differ for vacant land and developed properties in Cambodia?

1. Developed Property: Taxed at 0.1% (TOIP). 2. Vacant Land (Unused Land): Taxed at 2% (TUL). Crucial Addition: You must mention the 5-hectare allowance that applies to the Unused Land Tax (TUL) as of 2025.

• Are there any property tax breaks for senior citizens or retirees in Cambodia?

Yes, Cambodia has property tax breaks for senior citizens or retirees.

• Is the 4% Registration Tax (Stamp Duty) always mandatory for property sales?

No, not always. Significant temporary stamp duty incentives are in place until December 31, 2025, granting full exemption or a large deduction for residential properties (Borey/Condos) purchased from a registered developer.

• When will the Capital Gains Tax (CGT) on property be implemented for individuals?

It is currently deferred. Implementation of the 20% CGT on gains from the sale of immovable property by individuals is postponed until January 1, 2026.

• What is the current policy on the Tax on Unused Land (TUL)?

TUL is enforced with an allowance. The TUL (2% of the value) is enforced from January 1, 2025, but landowners are now entitled to a 5-hectare tax-free allowance per plot of unused land.

• Are the official valuation prices for property tax (TOIP) fixed?

No, the prices are not fixed. The Tax Base for the Property Tax is determined by the official price schedule (Prakas) issued by the Immovable Property Assessment Committee. These prices are reviewed and periodically updated by the General Department of Taxation (GDT) and often do not reflect the current market value. Investors must always consult the most recent official price schedule.