A Guide to Cambodia’s Tax on Rental Property

Under the tax rules of Cambodia, which are administered by the General Department of Taxation (GDT), rental income is subject to taxes. Depending on whether the property owner is a resident, non-resident, or legal entity (business), various charges apply. Let's explore the different taxes on rental property with realestate.com.kh!

Additional reading: Property Tax in Cambodia: What You Need to Know

1. For Resident Individuals

If you are a Cambodian tax resident (individual), rental income is subject to Tax on Income (TOI) under a very simple tax system. Those include:

• Rental Income Tax Rate: You need to pay 10% tax on the total rent you receive, with no expenses deducted.
• Withholding Tax: If a company or organization pays rent to a person, they must withhold 10% of the rent and send it to the tax office.
• Tax Filing: Individuals must declare rental income in their annual income tax return. 

Further reading: 50 Must-Know FAQs for Real Estate Investors in Cambodia

2. For Non-Resident Individuals

If you are not a Cambodian tax resident:

• Withholding Tax: When rent is paid to someone who does not live in the country, 14% tax is taken from the total rent. The person or business paying the rent must withhold this tax.
  ** No deductions are allowed (the tax is based on the full amount of rent.)

3. For Legal Entities (Companies)

If a company registered in Cambodia owns the rental property:

• Corporate Income Tax: The rental income is treated as business income and taxed at 20% on the profit after expenses.
• VAT: If the company’s rental income is more than about $60,000 per year (KHR 250 million), it must charge 10% VAT on the rent.

** This means the company pays 20% tax on net rental income and adds 10% VAT if the rental income exceeds the VAT registration limit. 

In addition to that, 

• Real Estate Tax (TOIP): There is an annual tax of 0.1% on properties valued over KHR 100 million (about USD 25,000). This tax applies to land, houses, buildings, and other constructions.
• Monthly Tax Payments: Companies or businesses may need to file monthly tax reports for rental income and withholding taxes.

Stay informed on Cambodia’s Real Estate Taxes in 2025 and visit realestate.com.kh now to learn everything you need to know about Cambodian property taxes and make smart real estate decisions today!