Income tax on rent, worked example, in Cambodia
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| Non-resident couple´s joint monthly rental income1 | €1,500 | €6,000 | €12,000 |
| Annual Rental Income | 18,000 | 72,000 | 144,000 |
| = Taxable Income | 18,000 | 72,000 | 144,000 |
| Income Tax Rates2 | |||
| Flat Rate 14% | 2,520 | 10,080 | 20,160 |
| Annual Income Tax Due | €2,520 | €10,080 | €20,160 |
| Tax Due as % of Gross Income | 14.00% | 14.00% | 14.00% |
| Source: Global Property Guide research |
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Notes
1 The property is jointly owned by husband and wife.
2 Exchange rate used: 1.00 US$ = 4,015 KHR
3 Rental income earned by nonresident individuals is subject to withholding tax at a flat rate of 14%.