Cambodia: Real estate taxes relief, procedures for online amendment of monthly tax declarations
The General Department of Taxation issued guidance on real estate taxes relief and procedures for online amendment of monthly tax declarations.
Real estate taxes relief, procedures for online amendment of monthly tax declarations
The General Department of Taxation (GDT) issued Notification no. 001 MEF.GDT (dated 4 January 2024) regarding exemptions, delays, and suspensions with respect to the following real estate taxes:
- Stamp duty exemption on the transfer of immovable property
- Capital gains tax
- Tax on immovable properties
- Tax on unused land
The GDT also issued Instruction no. 45417 GDT (dated 25 December 2023) providing guidance on the procedures for the online amendment of monthly tax declarations.
Read a February 2024 report [PDF 189 KB] prepared by the KPMG member firm in Cambodia
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