How wealth tax works in Cambodia
Cambodia has no recurring tax on an individual's total net worth. Bank balances, securities, private company shares and foreign assets are not taxed each year simply because an individual owns them.
The main wealth-adjacent taxes are asset-specific. Tax on immovable property applies at 0.1% per year on assessed property value above KHR 100 million. Unused land tax can apply at 2% to qualifying unused land outside the property-tax geographical area, and transfers of land, buildings, vehicles and shares can trigger stamp tax.
Tax rates at a glance
- Net wealth tax
- 0%Zero
- Net worth tax
- 0%
- Annual asset tax
- 0%
- Tax on immovable property
- 0.1%
- Unused land tax
- 2%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Real estate investorsLocal foundersFamily investorsCambodia residentsASEAN operators
Watch out for
- Cambodia wealth tax is 0%, but real estate is not tax-free. Tax on immovable property is due annually by 30 September where the property is in scope.
- Unused land tax can apply to qualifying unused land outside the property-tax geographical area.
- Foreign tax residence can still expose an individual to wealth, reporting or investment-income tax outside Cambodia.
Frequently asked questions
Does Cambodia have a wealth tax?
No. Cambodia does not levy a net wealth tax or annual net worth tax on individuals.
Does Cambodia tax property ownership?
Yes. Cambodia has tax on immovable property at 0.1% per year on assessed value above KHR 100 million, with exemptions for certain property categories.
Is unused land taxed in Cambodia?
Yes. Qualifying unused land outside the property-tax geographical area can be taxed at 2% of the tax base under the unused-land rules.