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    Lesson6-Other Taxes-Part2

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    Bunthea

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    Lesson6-Other Taxes-Part2

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    Bunthea
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    Lesson6-Other Taxes-part2

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    2 views3 pages

    Lesson6-Other Taxes-Part2

    Uploaded by

    Bunthea

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    C-TAX TUTORIAL: OTHER TAXES

    PROPERTY TAX
    REGISTRATION TAX

    Leng Chanreangsey, BA, CAT, Deputy Tax Manager


    PROPERTY TAX
    Property Tax, which came into effect in 2011, is a direct tax imposed on an annual basis on the value of
    immovable property with a value above KHR100M (Approx. US$25,000) at a rate of 0.1%. The term “immovable
    property” covers land, houses, buildings and any structures built on the land, including:

    i. Hotels vii. Supermarkets


    ii. Apartments viii. Industrial buildings
    iii. Condominiums ix. Roads, bridges
    iv. Offices x. Systems for producing clean water or
    v. Factories producing electricity
    xi. Airports, ports
    vi. Warehouses
    xii. Parking lots
    PROPERTY TAX-CALCULATION
    • When determining the tax base for Property Tax, the initial KHR100M (US$25,000) amount is
    deducted from the value of the property and the Rate is 0.1%
    • Property Tax is payable by the owners, possessors or “final beneficiaries” of immovable
    property and includes both physical persons and legal persons.
    • Different floors will be valued differently (1st or 2nd floor vs. higher floors)

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