List Property

List Your Property For Free ! (Click Here)

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
  • Interest
  • 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

See Also:
Urgent Propterties For Sales
Apartment for Rent R1116057
Office Space for Rent R0716016
Villa for Sale S0616002
Apartment for Rent R1116058
Office Space for R0716018
Link Villa for Sale 0916073
Apartment for Rent R1116059
Apartment for Rent R0716014
Villa for Sale S0716013
Apartment for Rent R1116060
Office Space for Rent R0716013
Flat for Sale S0816022
Apartment for Rent R111063
Apartment for Rent R1116064
Villa for Rent R0616001
Apartment for Rent R1116068
Villa for sale S0726014
Apartment for Rent R1116069
Apartment for Rent R1116070
Flat for Sale S0616001
Twin Villa for Sale S0816025
Apartment for Rent R1116077
Apartment for Rent R1116080
Apartment for Rent R1116081
Apartment for Rent R1116082
Apartment for Rent R1116084
Apartment for Rent R1116086
Apartment for Rent R1116087
Apt for Rent R1116088
Apt for Rent R1116089
Apt for Rent R1116091
Apartment for Rent R0716007
Flat for Sale S0716018
Apt for Rent R0816020
Villa for Sale S0716020
Apartment for Rent R0716009
Flat for Sale S0816048
Apartment for Rent R0716006
Flat for Sale S0816021
Condo for Rent R0816022
Villa for Rent R0716004
Condo for Rent R0816021
flat for rent R061602
Apartment for Rent R0716011
Flat for Sale S0816071
Apartment for Rent R0716012
Flat for Sale S081656
Apartment for Rent R0916025
Villa for Rent R0916024
Apartment for Rent R0716010
Apartment for Rent R0716005
Apt&Hotel R0916034
Condo for Sale S0716015
Apt for Rent R0916023
Apartment for Rent R0716008
Office Space for Rent R0716015
Flat for Sale S0616011
Office Space for Rent R0716017
Flat for Sale S0816066
Apt for Rent R1116092
House for Sale S0616003
House for Sale S0616004