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A Lesson Summary-Tax on Property Rental

Tax on Property Rental-Summary

  • Tax on property rental is applied when the lessor is an individual.
  • Tax on property rental is set by the rental received as the following:
    • Buildings such as houses, factories, warehouses, offices, and so forth
    • Manual tools are equipped with industrial institutions
    • Industrial and commercial installed fittings established in place, large buildings loaded with liquids and miscellaneous products such as fuel, pitch, grains
    • Floating houses, ships used as accommodations or miscellaneous business services
    • Free land (land without buildings) is included with the areas of stone, mine and coal extraction, lakes and salt pan field
  • This tax is collected from proprietors or assignees
  • The tax rate on the property rental is equalized 10% of the gross rental. This gross rental shall be written in a contract or an agreement with lessees.

Example

Mr.A ( he is individual, not company) got gross rental fee per month from the following properties:

-House of $2,000

-Manual tools are equipped with industrial institutions of $1,000

Calculate tax on property rental .

Solution

Tax Base on Property Rental = $2,000 + $1,000=$3,000

Tax on Property Rental = $3,000 x 10%=$300


How to Register 


If gross rental income is above 500,000 KHR, owner of property has obligation to register to pay tax on property.


How to declare tax 


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