On 9 October 2025 the General Department of Taxation (“GDT”) issued Notification no. 32322 extending the deadline for Tax on Immovable Property (TOIP) payment for 2025 to 31 December 2025 (Previously 30 September 2025).
The extension aims to accommodate property owners who have not yet registered or paid their TOIP. In addition, the Royal Government continues to waive administrative fines (additional tax and interest) under certain conditions to encourage compliance:
- Properties that are not registered: Owners of properties that have never been registered or declared can register and declare starting from the year they first possessed or benefited from the property.
- Previously Registered Properties: Owners who missed declarations in prior years are exempt from administrative penalties until the end of 2025 (But penalties already paid will not be refunded).
In the meanwhile, property owners who have not registered for TOIP must update their property information or register at the provincial or district tax branch. Payment can then be completed by 31 December 2025 through various channels, including GDT offices, authorized banks, or the GDT Taxpayer App.
Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.
