Gov't Continue Extend Property Tax Exemption Until The End of 2025

According to a recent announcement from the General Department of Taxation, the Government has decided to extend the property tax exemption for some communes and cities, as well as postpone the implementation of property tax collection for newly established cities, and relax the conditions for the exemption of Unused Land Tax for properties with size more than 5 hectares where residents are engaged in productive agriculture.

Below are the latest tax exemption & incentives:

1. Property Tax

- Extend the property tax exemption until the end of 2025 for properties located in four communes in Takhmao city, including Svay Rolum commune, Kaoh Anlong Chen commune, Setbou commune, and Roka Khpos commune, which were separated from S'ang and Kandal Stueng districts of Kandal province.

- Extend the property tax exemption until the end of 2025 for properties located in four cities, including Odongk Meae Chey city of Kampong Speu province, Arey Ksat and Sampov Pun cities of Kandal province, and Bokor City of Kampot province.

- Extend the property tax exemption until the end of 2025 for properties located in the newly established Run Ta Ek Techo Sen city of Siem Reap province and Kampong Som city of Preah Sihanouk province.

From 2026 onwards, the laws and legal regulations in force will be followed.

2. Unused Land Tax

For unused land with size of more than 5 hectares and on the land ownership document (title deed or transfer deed) as agricultural land or residential land or land without a land use plan, but the actual land status is used for agricultural and crop planting activities, residents are required to attach a permit or certificate of agricultural land use from the local authority or tax administration.

The above exemptions do not have a retroactive effect on taxes and administrative penalties (additional taxes and interest) already paid.