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Tax on Rental Properties
Updated on: June 7, 2022, 7:14 a.m.
Published on: February 26, 2020, 7:47 a.m.
Realestate News
Property Buyers & Sellers Advice

Tax on Rental Properties


 

Property rental Tax in Cambodia is set by the rental received on the following types of properties:

  1. Residential and commercial buildings or properties.
  2. Industrial and commercial installed equipment.
  3. Floating watercrafts/homes or ships used as homestay or place of business.
  4. Land without buildings used for stone, mine and coal extraction, lakes and salt pan field.
  5. This tax is collected from proprietors or leaseholders.

Tax Rate:

A foreign investor who buys property in Cambodia and rents it out needs to pay 14% of the gross rate annually while Cambodians have to pay 10%. This gross rental must be included in the lease agreement.

Sample (for a Cambodian):

5 apartment units

Rented at $200 per week

Rental rate

$200

Number of apartment units

5

Property Tax 10%

($200 x 5 ) x 10% = $100

How to register:

To register to become a taxpayer for property tax, the first thing you must do under this law is to register at your tax branch. You only need to register the property if it’s worth $25,000 or more. You should go to your tax branch where the property is located and complete two forms: PT01 and PT02.

Read here for a more detailed guide on property taxes in Cambodia.

When are tax payments due?

The tax payment is an annual obligation due by September 30th.

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