What taxes do I have to pay when buying a property in Cambodia?

10 March 2021

VAT is payable on the transaction of buildings in Cambodia, but not on land. VAT is charged at the rate of 10%.
Transfer tax (stamp duty) equivalent to 4% of the transacted value of the property is payable.
Tax on Immovable Property: Tax is imposed at a rate of 0.1% on the value of the property above 1 million Khmer Reil (approx. US$25,000) as determined by the Immovable Property Assessment Committee.
From 2022, capital gains tax is expected to be enforced for individual tax payers, whereas corporations are already subject to profit tax, which is payable on the profits derived from real estate transactions in the kingdom.
You should always seek detailed advise related to taxes payable on specific real estate transactions in Cambodia, as well as seeking clarity on additional administrative charges.

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