Property and real estate taxes in Cambodia

In 3 bullets

• Annual tax 0.1% on the cadastral value of properties worth more than 100 million KHR (~25,000 USD) — declaration before 30 September each year with the GDT (General Department of Taxation) .
• Stamp duty 4% of the transaction price on purchase, paid by the buyer (Hard Title or Strata Title).
• Rental income taxable in Cambodia — and to be declared in France if you are a French tax resident, under the 1985 bilateral tax treaty.

The main real-estate taxes

1. Annual immovable property tax

Introduced by the 2009 law, administered by the General Department of Taxation (GDT) .

Rate: 0.1% per year on the cadastral value of the property.

Exemption: properties with a cadastral value below 100 million KHR (~25,000 USD). In practice, a large share of modest properties escapes this tax because the official cadastral value is often significantly below market value.

Who is liable: the registered owner (Hard Title or Strata Title). For a Soft Title property, the situation is less formal — but the GDT can still issue notices.

Filing: annual, to be submitted to the GDT before 30 September. Payment can sometimes be made in instalments depending on the local office’s instructions.

2. Transfer tax / Stamp duty (4%)

Levied on each property transfer (sale, gift, inheritance) for properties with a Hard Title or Strata Title.

Rate: 4% of the declared transaction value.

Who pays: formally the buyer. In practice, sharing the cost is sometimes negotiated with the seller (50/50 or fully borne by the seller to facilitate the sale).

When: at registration of the title transfer with the MLMUPC. Payment is a prerequisite for the effective title transfer.

3. Unused land tax

Rate: 2% per year on the cadastral value of undeveloped or derelict land in urban or peri-urban areas.

Introduced to discourage passive land speculation. Applies to owners of land without construction or whose building has been left derelict.

Exemptions: active agricultural land, rural areas, properties below a certain cadastral threshold (verify with the GDT by zone).

This tax is loosely enforced in practice, but arrears can accumulate in the event of an audit or a subsequent sale.

4. Tax on rental income

If you rent out a property in Cambodia, the rental income received is taxable.

For Cambodian residents or local entities:

• Rental income is included in the Tax on Income (TOI) annual return. Progressive rates apply based on total income.
• Individual residents in Cambodia declare their rental income in their annual GDT return.

For non-residents (foreign individuals with no Cambodian establishment):

• 14% withholding tax on rent paid by a Cambodian entity to a non-resident.
• If rent is paid by a Cambodian individual (non-entity), the withholding is less systematically applied in practice — but the non-resident landlord’s tax liability remains.

For expat landlords residing in Cambodia:

• Declare to the GDT as any resident. Rental income is added to other taxable income.

5. VAT on rent (commercial leases)

Cambodian VAT of 10% applies to rents paid for commercial premises (offices, shops, warehouses) when the landlord is VAT-registered.

For residential properties rented to individuals, VAT does not apply.

Declaration obligations for French expats

If you are a French tax resident

The France-Cambodia tax treaty of 1985 applies. Real-estate income (rental) is in principle taxable in the State where the property is located (Cambodia), but must be declared in France in the “foreign-source income” section. Depending on the treaty mechanism, it may give rise to a tax credit or be exempt in France — consult a tax adviser for your specific situation.

In practice, many expats who have kept their French tax residence fail to declare their Cambodian rental income in France. Voluntary regularisation before an audit is always preferable to a reassessment.

Real estate abroad to declare

If you own a property in Cambodia (Strata Title or stakes in a structure holding a property):

• Form 3916-bis: to be attached to the annual return if the property generates income or is held through a foreign account.
• IFI (Wealth Tax on Real Estate): properties abroad are included in the IFI base if you are a French tax resident with a net taxable estate > 1.3M EUR.

How to declare and pay property tax

GDT procedure

1. Go to the competent GDT office (by province of the property).
2. Present the title (Strata Title or Hard Title) and a form of identification.
3. Receive the tax notice based on the cadastral value of the property.
4. Pay before 30 September of the current tax year.
5. Keep the payment receipt — essential in the event of a future sale.

Common pitfalls

FAQ

Who pays the annual property tax in Cambodia?

The registered owner of the property (individual or legal entity) must declare and pay the annual 0.1% tax to the GDT before 30 September each year. Properties with a cadastral value below 100 million KHR (~25,000 USD) are exempt.

Is stamp duty always 4%?

Yes. The transfer tax on real estate is fixed at 4% of the declared transaction value. The buyer is formally liable, but the cost is sometimes negotiated with the seller at signing.

Do I need to declare my Cambodian rental income in France?

Yes, if you are a French tax resident. The 1985 France-Cambodia tax treaty provides that real-estate income is taxable in the country where the property is located (Cambodia). It must nonetheless be declared in France and may partially offset your French tax liability under the treaty mechanism. Consult a tax adviser specialised in international taxation.

What is the unused land tax?

The unused land tax is 2% per year on the cadastral value of undeveloped or derelict land in urban or peri-urban areas. It applies to owners of inactive land to discourage passive land speculation.