How inheritance tax works in Cambodia
Cambodia does not levy a standalone inheritance tax, estate tax or gift tax. Assets are not taxed merely because they pass to heirs or beneficiaries.
Tax is only one part of succession. Families should still plan for Cambodian property title transfers, company share records, bank procedures, documents for foreign heirs and any stamp tax or registration cost that may apply to a specific asset transfer.
Tax rates at a glance
- Inheritance tax
- 0%Zero
- Estate tax
- 0%
- Gift tax
- 0%
- Probate tax
- 0%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FamiliesProperty ownersExpatsInvestorsBusiness owners
Watch out for
- No Cambodia inheritance tax does not mean succession is automatic. Wills, title documents and company registers matter.
- Transfers of property or shares may require registration steps and can trigger asset-specific stamp tax depending on the legal form of the transfer.
- Foreign heirs may owe inheritance, estate, gift or reporting tax in their country of residence or citizenship even where Cambodia charges no inheritance tax.
Frequently asked questions
Does Cambodia have inheritance tax?
No. Cambodia does not impose a standalone inheritance tax on assets passing to heirs.
Does Cambodia have estate tax or gift tax?
Cambodia does not have a broad estate tax or gift tax. Asset transfers may still involve registration, legal process or transaction taxes.
Do expats need a Cambodia succession plan?
Yes. Expats with Cambodia property, bank accounts or company shares should plan for document access, legal heirs and transfer procedures even though Cambodia inheritance tax is 0%.