Cambodia Property Tax 2026 and the September 30 Deadline

A Phnom Penh condominium valued at $150,000 for tax purposes produces an annual property tax bill of about $95. That is small enough to forget, and usually forgotten, until a sale, a mortgage file, or a transfer to a family member needs a clean record. The filing and payment window runs from 1 January to 30 September of each year, which is the deadline worth putting in the calendar.

The arithmetic

The obligation is the Tax on Immovable Property. The rate is 0.1 percent of the tax base, and the base is 80 percent of the total property value, combining land and construction, from which the equivalent of 100 million riel, roughly $25,000, is deducted for each property.

Run the sequence. On a $150,000 unit the base is $120,000, deduct about $25,000 and $95,000 remains, and 0.1 percent of that is $95. A $400,000 unit produces about $295. Property valued at 100 million riel or less carries no filing obligation at all. Note too what the base is not. It is not the price on the sale and purchase agreement and it is not a broker's valuation, but a schedule figure drawn from official annex tables, which is why first time filers are often surprised in both directions.

Geography decides whether you file

In current practice the tax applies to property inside the capital and the cities of provinces, while property in the districts of provinces sits outside it. A plot inside Siem Reap city is in scope; a plot in a surrounding district is not. Property in a special economic zone that serves production is exempt, as is agricultural land under cultivation. Land that falls outside this tax may instead sit under the Tax on Unused Land, which runs on the same annual window, so one obligation tends to begin where the other ends.

The rule off-plan buyers miss

Buildings under construction that are less than 80 percent complete and not yet in use are exempt, though the land beneath them is not. That threshold marks the moment an off plan position turns from a land liability into a building liability, and completion and first use are matters of documentation held by the developer. A buyer of a ready, clean title unit on the secondary market avoids the ambiguity altogether, because the building is finished and the declaration position is already clear.

Registration is where files break

Among foreign owners the problem is rarely payment. It is non registration. Registering a property needs Form PT 01, a copy of the ownership certificate or sale contract, a passport, proof of residence, photographs, the property coordinates, and a construction permit where the structure is new, against a small service fee. Declaration and payment then run through the tax department, partner banks, or the GDT Taxpayer App, which returns a receipt by email.

• Keep the tax file tracking the title file, and update it when structures are added or removed
• Update it when the owner, occupant, or final beneficiary changes
• Update it when a plot is subdivided or consolidated, or a name needs correcting, even a spelling
• Remember that late filing draws a 10 percent addition plus 1.5 percent monthly interest under Article 233

On a $95 liability those penalties are trivial. On an unregistered property held for several years, the arithmetic changes character. The $95 is not really the point. The unbroken record it produces is, because every counterparty who touches the asset after you will read it. The work is cheapest well before the deadline and most expensive at the closing table. This is general information rather than tax advice, and a short, no pressure conversation with an advisor can confirm your unit's status before you need it.