2022 23 September

Cambodia: 2022 Property Tax Deadline – 30 September


We would like to take this opportunity to remind our readers that the immovable property tax (“TOIP”) and Unused Land Tax deadlines for 2022 of 30 September 2022 are fast approaching.  The 2022 TOIP and Unused Land Tax payment can be submitted at any tax branch or any branches of the following banks: Canadia, ACLEDA, Vattanac, Cambodia Public Bank or ABA Bank. Those already registered for TOIP and Unused Land Tax need to produce their 2021 tax payment receipt or Property Tax Registration Identification Card when paying this year’s tax.

In previous years the General Department of Taxation have extended the due date of 30 September however there is no guarantee that an extension will apply this year and so with that in mind property owners should try and make payment before 30 September 2022.

The TOIP rate is 0.1% and applies on an annual basis to all immovable property which has an assessed value exceeding KHR 100 Million (approximately USD 25,000).

Taxpayers​ can​ use​ the​ e-Tax​ Service​ on​ the​ GDT’s​ official​ website​ www.tax.gov.kh​ to​ pay​ TOIP online by using the online​ payment​ platforms or mobile apps of​ ​ Canadia, ACLEDA, Vattanac, Cambodia Public Bank or ABA Bank. 

Taxpayers may also now​ pay​ their​ TOIP​ ​ using​ the​ GDT​ Taxpayer​ App along with the ABA Mobile App.​ Taxpayers are required to select​ ABA​ PAY​ on​ the​ payment​ screen​ of​ the​ GDT​ Taxpayer​ App,​ and​ ABA​ Mobile​ will​ ​automatically​ launch on​ the​ customer’s​ smartphone​ screen to​ process​ the​ payment​ using​ the​ ABA​ app.

Unused Land Tax

In its Notification on 8 September 2022 the General Department of Taxation (“GDT”) issued a reminder to those with TOIP liabilities that they must declare and pay these to the GDT by 30 September 2022. The Notification also referred to unused land tax being due and payable by the 30 September 2022 deadline.

As with TOIP, 2022 Unused Land Tax can be paid at any tax branch or any branch of the following banks: Canadia, ACLEDA, Vattanac or Cambodia Public Bank.  Those already registered for Unused Land Tax need to provide their 2021 tax payment receipt or Unused Land Tax Registration Identification Card when paying this year’s tax.  

To process unused land tax payments at the tax branch, the following documents must be submitted:

  • Tax Form on Unused Land (issued by the GDT) – which outlines the information about the unused land, land ownership details etc.;
  • Copy of the 2021 unused land tax receipt;
  • Copy of the Certificate of Immovable Property Ownership or Letter of Ownership issued by the Cadastral administration or authorities;
  • A copy of the current Patent Tax certificate; and
  • ID card or passport copy of the company director or chairman.

Please note that any failure to pay Unused Land Tax on time may trigger penalties as per the tax regulations.

What is Unused Land Tax?

The Finance Act of 1995 established an unused land tax which is “imposed on a vacant block of land without any building or the land on which there is only abandoned building, in some cities or in some regions determined by the committee for evaluation of unused land.”  Such unused land tax shall be paid on an annual basis by the proprietors at the rate of 2% calculated on the price per square-meter of the land depending on the region at a market value determined by the Land Appraisal and Valuation Committee.

There are certain exemptions with respect to whom or what entities must pay Unused Land Tax and these relate to usage of the land, the percentage of revenue generated from the land and whether or not the land belongs to the State.

As noted above, the Unused Land Tax is payable, at the latest, by 30 September every year.

TOIP and Unused Land Tax

When TOIP was introduced, there was some confusion as to whether an owner of unused land would be responsible for paying both TOIP and Unused Land Tax. The Financial Law 2015 clarified this point by stipulating that “Tax on Unused Land shall be paid by the owner on land that does not fall under the scope of tax on Immovable Property”. 

We Can Help

DFDL can assist you with the registration of your immovable property and the declaration of any applicable TOIP and Unused Land Tax. We have dedicated skilled staff that can identify your liability for TOIP and Unused Land Tax, calculate the amount of tax payable, complete the required forms and documents in Khmer, along with the declaration and submission forms and liaise with the government and local authorities to successfully register your immovable property and submit your tax declaration forms and payment – if applicable.


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.

The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.



Clint O’Connell
Partner, Cambodia Deputy Managing Director & Head of Cambodia Tax Practice

Vajiravann Chamnan
Tax Director

    Dun Kosal
    Dun Kosal
    Senior Adviser & Customs Specialist, Tax Compliance


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