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Cambodian Real Estate overview
A Guide to Property Investment Cambodia
Property purchase process in Cambodia
Property registration requirements
Cambodian inheritance tax and law
Living in Cambodia - Tax Issues
Rental income is subject to withholding tax in Cambodia
Cambodian rental system is pro-landlord
Cambodian Rental Yields
Cambodia property prices 2008-2009
Sellers: Preparing your Home for Sale
3 Tips When Pricing Your Home
Cambodia Province Map
Sihanoukville Map

Phnom Penh

115Z, Street 261, Sangkhat Toeuk Laak3 Khan Tuol Kok, PP Phnom Penh

56BE2 St. 512 Neruh Blvd Sangkat Vealvong Khan 7Makara Phnom Penh

PREAH ANG Chhouk district,Kompot province Kampot

Rental income is subject to withholding tax in Cambodia


Non-resident 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.


The applicable tax rates vary depending on the source. Employment income is taxed at progressive rates. Income from other sources is subject to profits tax while some specific categories of income are taxed by way of withholding.

Profits Tax

Income from sources other than employment income is taxed at a flat rate of 20%. Taxable income is computed by deducting income-generating expenses from the gross income. Some specific categories of income are taxed by way of withholding.

Profits tax is levied on the following categories of income:

Profits obtained from operations of an enterprise
•Capital gains
•Income from investments
•Rental income from movable and immovable properties
•Royalty income


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


Real Estate Tax
Real estate tax is levied on unused Cambodian land, including unused land with attached abandoned buildings. The tax is levied at 20% on the market value of the property. The owner of the property is liable to pay this tax.

Source: Global Property Guide

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