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General Department of Taxation Tuesday, March 31, 2020Source/Copyright: General Department of Taxation (GDT) Cambodia Tax on Unused Land A. What is the Tax on Unused Land? Tax on Unused Land is an annual tax levied on land with or without buildings that is not...

General Department of Taxation Tuesday, March 31, 2020Source/Copyright: General Department of Taxation (GDT) Cambodia Accommodation Tax A. What is Accommodation Tax? Accommodation Tax is a tax determined and collected on accommodations in hotels for self-declaration...

General Department of Taxation Tuesday, March 31, 2020Source/Copyright: General Department of Taxation (GDT) Cambodia Tax on Means of Transportation A. What is the Tax on Means of Transportation? The Tax on Means of Transportation is an annual tax applied to all types...

General Directorate of Taxation Tuesday, March 31, 2020Source/Copyright: General Department of Taxation (GDT) Cambodia Public Lighting Tax A. What is the Public Lighting Tax? The Public Lighting Tax applies to the supply of alcohol, liquor, or tobacco products within...

Original Publication Date: Sunday, September 13, 2020 Source/Copyright: General Department of Taxation (GDT) Cambodia Property Tax Guide A. What is Property Tax? Property Tax is an annual tax collected on immovable properties located within the capital and provincial...

General Directorate of Taxation Tuesday, March 31, 2020Source/Copyright: General Department of Taxation (GDT) Cambodia Tax on Salary A. What is Tax on Salary? Tax on Salary is a monthly tax imposed on salaries received by physical persons (individuals) within the...

General Department of Taxation Tuesday, March 31, 2020Source/Copyright: General Department of Taxation (GDT) Cambodia Value Added Tax (VAT) A. What is Value Added Tax? Value Added Tax (VAT) is a type of tax levied on the added value from the supply of goods or...

General Department of Taxation Tuesday, March 31, 2020Source/Copyright: General Department of Taxation (GDT) Cambodia Special Tax A. What is Special Tax? Special Tax is collected on certain goods or services that are luxury items, not essential for daily living, or...

General Department of Taxation Tuesday, March 31, 2020Source/Copyright: General Department of Taxation (GDT) Cambodia Patent Tax A. What is Patent Tax? Patent Tax is a type of annual tax levied on each business activity of taxpayers under the self-declaration regime...

GENERAL DEPARTMENT OF TAXATION (GDT) Tuesday, March 31, 2020Source/Copyright: General Department of Taxation (GDT) Cambodia TAX ON RENTAL OF IMMOVABLE PROPERTY A. What is the Tax on Rental of Immovable Property? Tax on Rental of Immovable Property is a monthly tax...