Property Tax in Cambodia: What You Need To Know
- Andrew Millar
- Jun 11, 2025
- 1 min read
realestate.com.kh
Report Description
11th June 2025 (online)
Understanding the structure, obligations, exemptions and future reforms of Cambodia’s property taxation system is essential for informed investment planning, and this comprehensive article from realestate.com.kh provides a clear, practical overview.
Summary
The Transfer Tax (Stamp Duty) applies at 4% of the property’s assessed value, with exemptions for relatives and certain government-supported incentives.
Annual Tax on Immovable Property is charged at 0.1% on property values exceeding USD $25,000, with multiple exemptions for agricultural land and Special Economic Zones.
Tax relief measures for properties valued at or below USD $70,000 are extended until 2025 to support market activity.
Unused Land Tax is imposed at 2% of the land’s market value for undeveloped plots exceeding 5 hectares.
The standard ToIP formula deducts USD $25,000 from 80% of the tax base before applying the 0.1% rate.
Capital Gains Tax, set at 20%, has been postponed until 2026, with deductions allowed through either an 80% flat deduction or documented expense method.
Rental income tax is levied at 10% of gross rental receipts for lease-registered properties, although enforcement for private landlords remains low.
About realestate.com.kh
realestate.com.kh is one of Cambodia’s leading online property marketplaces and research platforms, providing market data, news and analysis to support buyers, sellers and investors.
The organisation offers property listings, advisory content and digital tools that strengthen transparency and informed decision-making across the sector.
Established in 2009, realestate.com.kh continues to play a central role in improving access to real estate information throughout the Kingdom.
Website: realestate.com.kh