Legal Update: Property Tax Exemption for Four (04) Communes in Ta Khmao Town until 2023

The Ministry of Economy and Finance “MEF” has issued a Prakas dated 02 April 2020 on property tax exemption for four (04) communes in Ta Khmau City, Kandal province namly, Svay Rolum, Koh Anloung Chen, Sitbo and Rakar Khpos communes divided from S’ang and Kandal Stueng district of Kandal province.

Under this Prakas No. 347, all property owners in the above communes are obliged to register their property at the Kandal Provincial Tax Branch or at the Department of Movable and Immovable Properties of the General Department of Taxation; and are exempted from the obligation to file a property tax declaration and pay tax properties until 2023.

For real property owners who have already paid the tax, they may apply for tax credit so that they can use it during subsequent tax year.

Previously, real property owner in the four commune were not obliged to pay the yearly property tax because these four province was under district administration. But since it is now under town’s administration, the property is required to be taxed, but with three years of tax break.

Please be noted that under Prakas No. 493 MEF on Property tax dated 19 July 2010, all properties located in the capital and provincial areas of the Kingdom of Cambodia must be on duty of property tax. This tax is levied on properties worth more than 100,000,000 (One Hundred Million) Riels. This Taxable property does not include agricultural land, except for the portion of the land that are used to build houses, buildings or any structures that do not directly serve agricultural activities. 

If you have any question or need any assistance, please feel free to contact us at or (+855) 23 6373 168.