What types of real estate are taxable in Cambodia?


What types of real estate are taxable in Cambodia
What types of real estate are taxable in Cambodia

Tax collection applies to real estate throughout Cambodia, but as a first step, the law sets a tax on any property that is In the municipal (city) and provincial administrative areas (provincial capitals) first, while other areas such as district and rural areas are not yet No tax.

According to the Cambodian Property Tax Law, these taxable properties can include land, houses and constructions attached to that land. However, some properties are exempt from tax, such as agricultural land, state-owned land, embassy-owned land, and land. Owned by NGOs, religious organizations and charities.

Taxable property, unless the property has a total value of more than 100 million riels ($ 25,000) or more. According to the law, the taxpayer is the owner or occupant or the final beneficiary of the taxable property.

Where to pay taxes?

For real estate in the provinces, the tax must be paid by the provincial tax branch, if the property is in Phnom Penh, it must be paid at the tax branch in The property is located. Property taxes are generally required to be paid before the end of September of the taxable year. In connection with this tax payment, taxpayers are required to file tax returns and calculate taxes themselves.

In addition to paying taxes at tax branches, property owners can also pay taxes at a number of partner bank branches, such as: ACLEDA Bank, Vattanac Bank, Canadia Bank, AN Bank Zet Royal or Cambodian Public Bank.


Cambodia Time

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