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Cambodia Property Tax for Owners and Renters, with Anthony Galliano on

5 2016 Tax

Having been marked as an emerging market that has consistent GDP growth that reached 7.0 percent in 2015 alone, Cambodia is becoming one of the fastest evolving economies in the region. This may particularly be due to policy changes over the past decade which has helped stabilize the economy. One of the greatest beneficiaries of this is the real estate and property industry which is also one of the greatest contributors to the country’s growth.

But along with financial gain also comes financial responsibility to the government.

For video please click here.

In an interview with, the CEO of Cambodia Investment Management, Anthony Galliano, discusses the different types of property tax that you should be aware of before taking a dive into the real estate market of Cambodia.

Who Pays What?

Cambodia Property Tax for Owners:

If you own any property in Cambodia, this is referred to as “immovable property” in Cambodia tax law.

Galliano says that there is an annual tax that owners have to pay by September 30th each year, regardless of whether you are a foreigner or a local. This is a property tax, and cannot be escaped.

But he continues to say that only properties with a value of $25,000 and above are required to pay this form of tax. Your property’s value is obtained through a government valuation, depending on several factors such as data collected on relative properties in the market, quality and location.

The property tax is then computed by taking 80 percent of the property’s total value, subtracting $25,000, and then multiplying that by 0.1 percent.

Cambodia Property Tax for Renters:

With office rental for businesses, Galliano states that you have to be aware of certain things, like your landlord is supposed to pay their property tax and you should expect a 10% withholding tax on your rent.

This is vital because company registrations require submission of specific documentation regarding this tax.

Galliano explains, “Now, we know how important this has become because those that are trying to register companies, one of the requirements by the tax office is to produce that property tax receipt.”

This is usually given to the landlord and may be acquired by the renter upon request.

Nevertheless, make sure your landlord isn’t dodging this tax before your sign the lease agreement!

Cambodia Property Tax for Title Transfers:

For anybody who buys property of any type with a freehold/hard title in Cambodia, whether Cambodian or a foreigner, there is a transfer tax you have to pay.

This transfer tax is 4 percent of the property’s total value.

When asked about non-payment, Galliano says that there are equivalent penalties for tax evasion.

Cambodia Property Tax Exemptions:

Galliano clarifies that in every taxation system, there are exemptions.

State-owned and industrial properties in special economic zones are not obligated to pay any form of Cambodia property tax.

He also states that if the land and the building that is on the land have two different owners, there will also be two separate property taxes that should be paid by both owners separately.

Although these taxes seem straightforward enough, getting an asset manager or talking to a legal advisor is crucial, just so you’re sure you’re paying the necessary amount, at the right times and so that you avoid running into any future problems.

Having said this, property taxes in Cambodia are still relatively low and will not significantly affect your finances.

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