Taxes for foreigners property buyer.

Cambodia’s investment market is hot, and more and more people choose to buy property in Cambodia. The Cambodian property purchase policy is quite different from China, and the taxes and fees of real estate transactions are also different. What taxes do we need to pay to buy and sell property in Cambodia?
1. Housing transaction tax: The housing sale and purchase need to be paid,  4% of the total housing price, and the lump sum  payment is made when the housing is delivered.
2. Property tax: 0.1% of the total housing price, annual payment.
3. Rental income tax: If the housing is bought and rented, it is subject to rent income tax, 10% of the Cambodia nationals and 14% of the foreigners.
4. VAT: When reselling property, if the buyer is a VAT registered company, it needs to pay about 10% of VAT.
It is reported that the current Cambodia have drafted a 20% capital gains tax (that is, the tax on the income from the sale of real estate, etc.), but the regulation has not  been implemented yet.