Cambodia Property Tax Guide 2026

Overview — Property Taxation in Cambodia

Property taxation in Cambodia is governed by the Law on Taxation and various Prakas issued by the Ministry of Economy and Finance. The General Department of Taxation (GDT) administers property taxes, while the Ministry of Land Management, Urban Planning and Construction handles property registration. Cambodia's property tax system includes taxes on transactions (transfer tax), annual ownership (property tax), and penalties for leaving land undeveloped (tax on unused land). There is no inheritance tax or gift tax on property transfers within families.

Property Transfer Tax (Stamp Duty) — 4%

The property transfer tax, also known as stamp duty, is levied at 4% of the property value when ownership is transferred. The tax is payable by the buyer at the time of registration with the Property Transfer Office. The taxable value is the higher of the purchase price or the GDT's assessed value (based on provincial land price tables). The transfer tax must be paid before the transfer can be registered with the Cadastral Office. Exemptions apply for transfers between direct family members (spouse, parents, children) and transfers resulting from corporate restructuring.

Annual Property Tax — 0.1%

An annual tax on immovable property (ToIP) applies at 0.1% of the taxable value of property exceeding KHR 1 billion (approx. USD 250,000). The tax is calculated on 80% of the assessed value of the property, and only the portion above KHR 1 billion is taxed. For example, a property assessed at KHR 2 billion is taxed as follows: taxable value = 80% × KHR 2B = KHR 1.6B; tax = 0.1% × (KHR 1.6B — KHR 1B) = KHR 600,000 (approx. USD 150). The property owner is liable for the tax, which is payable annually by 31 March.

Tax on Unused Land — 2%

A tax on unused land (TUL) applies at 2% per year on the assessed value of land that is located in urban areas and remains undeveloped. The tax is designed to discourage land speculation and encourage development. Unused land is defined as land that has no construction or improvement for residential, commercial, or industrial use. The tax applies to the land value only (not buildings or improvements). The owner must file an annual declaration with the GDT by 31 March. Exemptions apply for agricultural land and land under development with approved permits.

Property Valuation

The GDT maintains provincial land price tables that set minimum values for property tax purposes. These tables are updated periodically and vary by location, zone, and land type. For transfer tax, the taxable value is the higher of the actual purchase price or the GDT's minimum reference value. For annual property tax, the assessed value is based on the GDT's valuation multiplied by 80%. Property owners may appeal valuations through the GDT appeals process if they believe the assessed value exceeds the market value.

Filing and Payment

Property transfer tax must be paid at the time of property registration. Annual property tax returns must be filed by 31 March each year. The tax on unused land must also be declared and paid by 31 March. Payments can be made at GDT offices, authorised banks, or through the GDT Tax Portal. Late payment attracts interest at 1.5% per month on the unpaid tax. Failure to register property can result in penalties of up to 10% of the tax due plus back-assessment.

FAQs

Who pays the property transfer tax — buyer or seller?

The 4% transfer tax (stamp duty) is payable by the buyer. The seller may be liable for CGT (if the property is sold within 5 years).

Is there a tax on rental income?

Yes, rental income is taxable. For individuals, rental income is taxed at progressive TOS rates (0–20%). For corporate landlords, rental income is subject to CIT at 20%. A 10% WHT applies on rental payments made to non-residents.

Are foreign buyers subject to higher property taxes?

No, property taxes apply equally to Cambodian nationals and foreign buyers. However, foreign nationals are restricted from owning land directly in Cambodia (only condominiums above the ground floor may be owned by foreigners).

What happens if I don't pay the annual property tax?

Late payment attracts interest at 1.5% per month. Continued non-payment may result in enforcement action by the GDT, including asset seizure and auction. Property registration may also be blocked until outstanding taxes are paid.

Disclaimer

This guide provides general information about Cambodian property taxes for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Cambodian tax advisor or the General Department of Taxation for advice specific to your situation. InvestmentKit does not provide tax advice.