Rental Income Tax (Effective) in Cambodia compared to Asia

Footnote | Export Sort: Alphabetically | Ascending | Descending

Click name of country for detailed information
South Korea 0.00%
Mongolia 1.00%
India 1.02%
Thailand 2.73%
Japan 3.40%
Philippines 4.06%
China 5.00%
Georgia 5.00%
Myanmar 7.50%
Laos 7.50%
Macau 8.76%
Pakistan 9.18%
Hong Kong 11.40%
Azerbaijan 14.00%
Cambodia 14.00%
Sri Lanka 14.81%
Kazakhstan 15.00%
Singapore 16.64%
Vietnam 20.00%
Indonesia 20.00%
Uzbekistan 20.00%
Taiwan 20.00%
Malaysia 22.40%
Nepal 25.00%
Bangladesh 30.00%

Cambodia: Rental income taxes (%).

The tax levied on the average annual income on a rental apartment/property in the country.


  • Gross rental income is /US$1,500/month
  • The property is personally directly owned jointly by husband and wife
  • Both owners are foreigners and non-residents
  • They have no other local income
  • There is no mortgage, i.e., no loan is taken for the purchase

In arriving at the pre-tax profit figure, we calculate, and deduct:

  • Depreciation / capital allowances if available. We assume a value for the apartment based on our valuation research, and depreciate on this basis.

We deduct any other costs which a landlord normally pays - management charges, buildings insurance, realtor agency fees, etc. We either choose a standard percentage deduction (if available) or typical actually incurred costs. If real estate tax is normally payable by the landlord, we deduct that.

Our rental income tax figures are provided by accountants (see list of contributors). For more details see the Data FAQ.

Source: Global Property Guide Research, Contributing Accounting Firms

Cambodia does not publish house price statistics. General economics statistics are from the National Institute of Statistics of Cambodia and the National Bank of Cambodia.