How much tax is required to buy a second-hand housing in Cambodia?

In the face of overseas property ownership, the issue of taxes and fees is always no less than the house itself, and investment in Cambodia is still no exception. After all, Singapore is next to the "foreigner's house purchase stamp duty" (up to 24%)!  This also gives a lesson to investor who are willing to buy property abroad. Regarding the purchase of a house in Cambodia, the tax and fee issue can never be vague. According to the Cambodia Law on the Property Rights of Foreigners, foreigners who purchase houses above the second floor of high-rise buildings in Cambodia can obtain the same property title certificates as their Cambodia citizens, and buyers can independently rent and trade houses, and buyers can enjoy unlimited years of restrictions for permanent. (Note: Foreigners cannot purchase land and villas personally)
Once the investor has acquired the ownership of the real estate, the tax must be paid before September 30 of every year. The so-called real estate includes all types of properties, whether it is an apartment, an office building or a land. However, the tax is only for properties valued exceed $25,000. In addition, taxes on real estate and real estate are paid separately, even if they belong to an investor or company. The amount of tax to be paid is 80% of the value of the property minus $25,000 ($25,000 is a tax allowance), and the resulting figure is multiplied by 0.1%. This calculation is the property tax that the owner needs to turn in.To purchase or transfer a property, a 4% tax is also payable. However, not all land is taxed annually. Agricultural land, state-owned land and some industrial areas are not included.For rental properties, Cambodia nationality people pay 10% of the rental tax every year, while foreigners pay 14%. First, the cost of the house when it is transferred.
1. The buyer must pay 4% of the Cambodia government's announced price as a “house transaction tax” or as required by the then Cambodia government.

2. If you are looking for an intermediary, you need to pay an agency fee of about $1,000.2. Taxes and fees that foreigners need to consider when buying new apartments 

Stamp duty: 4% of the value of the property. One-time payment when the property is deliveried. 

Property tax: 0.1% of the value of the property. 

Annual payment Income tax on rental income: 10% of annual rental income.
VAT (similar to Singapore's GST): 10%When reselling a property, if the buyer is a VAT registered company, you will need to pay VAT.
Legal Fee: $300 attorney fee (payable if necessary) 

In addition, investors should consider property taxes when planning to buy, sell or lease properties in Cambodia. Property tax is a necessary requirement no matter for the investor is or Cambodia citizen or a foreign investor.