Podcast
Questions and Answers
What is the minimum value of real estate that triggers the property tax in Cambodia?
What is the minimum value of real estate that triggers the property tax in Cambodia?
- 200,000,000 Riels
- 50,000,000 Riels
- 150,000,000 Riels
- 100,000,000 Riels (correct)
Which document is NOT required to apply for a property tax payment card?
Which document is NOT required to apply for a property tax payment card?
- Real Estate Photos
- Tax Payment Statement (correct)
- Construction Permit
- Application form (PT 01)
When is the deadline to file and pay property tax in Cambodia?
When is the deadline to file and pay property tax in Cambodia?
- March 31st
- June 30th
- September 30th (correct)
- December 31st
Which types of properties are exempt from property tax?
Which types of properties are exempt from property tax?
Where must unregistered real estate be registered to fulfill property tax obligations?
Where must unregistered real estate be registered to fulfill property tax obligations?
What is the governing document that outlines the collection of property tax in Cambodia?
What is the governing document that outlines the collection of property tax in Cambodia?
What is the consequence of not paying property tax by the deadline?
What is the consequence of not paying property tax by the deadline?
Which document may be required for newer construction or renovation?
Which document may be required for newer construction or renovation?
What is the consequence of paying tax late?
What is the consequence of paying tax late?
Which of the following are locations where property taxes can be paid?
Which of the following are locations where property taxes can be paid?
Is agricultural land in Phnom Penh subject to property tax if it has a certificate?
Is agricultural land in Phnom Penh subject to property tax if it has a certificate?
What is the annual property tax rate applied?
What is the annual property tax rate applied?
What percentage of the total property value is used as the property tax base?
What percentage of the total property value is used as the property tax base?
What fee is required for a property owner to apply for a Property Tax Payment Card?
What fee is required for a property owner to apply for a Property Tax Payment Card?
Where should property owners go to apply for a Property Tax Card if they do not have one?
Where should property owners go to apply for a Property Tax Card if they do not have one?
Which of the following is NOT a bank where property taxes can be paid?
Which of the following is NOT a bank where property taxes can be paid?
Flashcards
What documents are needed for a property tax card?
What documents are needed for a property tax card?
To apply for a property tax payment card, you'll need to submit documents like your Property Ownership Certificate, ID card, real estate photos and location details, water/electricity receipts, and a single invoice confirming prior tax payments.
When is property tax due?
When is property tax due?
Property tax filing and payment deadline is from January 1st to September 30th of each year.
What properties are subject to property tax?
What properties are subject to property tax?
Property tax in Cambodia is levied on real estate worth more than 100,000,000 Riels, situated within the capital and cities across all provinces.
Are SEZ properties taxed?
Are SEZ properties taxed?
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How to register unregistered property?
How to register unregistered property?
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What happens if property tax is late?
What happens if property tax is late?
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Late Property Tax Payment Consequences
Late Property Tax Payment Consequences
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Where to Pay Property Tax?
Where to Pay Property Tax?
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Property Tax Exemption for Agricultural Land
Property Tax Exemption for Agricultural Land
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How is Property Tax Calculated?
How is Property Tax Calculated?
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What is the Property Tax Base?
What is the Property Tax Base?
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Applying for a Property Tax Payment Card
Applying for a Property Tax Payment Card
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Where to Obtain a Property Tax Payment Card?
Where to Obtain a Property Tax Payment Card?
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Key Regulation for Property Tax
Key Regulation for Property Tax
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Study Notes
Property Tax in Cambodia
-
Application for Property Tax Payment Card:
- Requires filling out application form (PT 01).
- Copy of property ownership certificate (or transfer letter or sales contract).
- Copy of ID (or foreign equivalent).
- Real estate photos (location).
- Latitude and longitude of property location.
- Copies of water/electricity bills (if available).
- Phone number and email.
- Supporting documents (construction permits, etc.) from local authorities.
- Single invoice confirming previous tax payment.
-
Filing and Payment Period:
- January 1st to September 30th of each taxable year.
-
Tax Base:
- Real estate (land and/or constructions) in Cambodian cities and capitals are taxable, exceeding 100,000,000 Riels.
-
Special Economic Zones (SEZs):
- Real estate in SEZs serving production activities is exempt.
-
Unregistered Property:
- Register with provincial/khan tax branch or the Department of Tax on Movable and Immovable Properties (depending on location).
-
Late Payment Penalty:
- Penalty for late payments stipulated in regulations. Deadline is September 30th each year.
-
Payment Locations:
- Department of Tax on Movable and Immovable Properties + Provincial/Khan Tax Branches.
- Selected bank branches (ACLEDA Bank, Canadia Bank, Vattanac Bank, Cambodia Public Bank, or other participating banks).
-
Agricultural Land:
- Agricultural land with the correct local authority certificates is exempt, even in applicable geographical areas.
-
Tax Rate and Base:
- Tax rate: 0.1% of the tax base.
- Tax base: 80% of the total property value (land + construction).
- Construction value based on lifespan, construction type (concrete/non-concrete/condo), floor prices stated in specified Annex.
-
Applying for Property Tax Card (No Existing Card):
- Apply by registering property information and paying a 5,000 Riel service fee.
- Apply at the Department of Tax on Movable and Immovable Properties.
- Apply or update at Provincial-Khan tax branch for immediate card issuance.
- Apply at partner banks to GDT.
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