Tax on property income in Cambodia

Taxation Researcher | August 30, 2021

cambodia phnom phen real estate


Nonresident individuals are taxed only on their Cambodian-sourced income.

As a matter of practice, Cambodia´s tax administration can be divided into ´non-real regime´ taxpayers and ´real regime´ taxpayers (businesses) who are registered with the tax department and required to submit a monthly tax return.

However, most individuals are ´non-real regime´ taxpayers. Non-real regime taxpayers do not submit tax returns as there is no practical mechanism for their doing so (though tax on employment income is withheld by employers), and in practice do not pay income tax on rent.


Income earned by nonresidents is generally taxed at a flat rate of 10%.

Income from leasing real estate properties earned by nonresident individuals is subject to withholding tax at 14%.

Capital gains earned by nonresidents are subject to profits tax at a flat rate of 20%.


Real Property Tax

Real estate tax is levied at 0.1% on the market value of the property exceeding KHR100,000,000 (US$24,570). The owner of the property is liable to pay this tax.

Tax on Unused Land

Tax on unused Cambodian land, including unused land with attached abandoned buildings, is levied at a flat rate of 2% on the market value of the land per sq, m. The owner of the property is liable to pay this tax.



Income and capital gains earned by companies are generally taxed at the flat corporate tax rate of 20%. Income-generating expenses are deductible when calculating taxable income.



David Sam | November 05, 2015

if would be more helpful if the there is statistic which shows the housing price changed over the decade.

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