Oct 7, 2011

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Cambodia Property Tax Calculation

  • Oct 7, 2011
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  • Property Tax Calculation Example:

    An example for property tax calculation on a flat in Phnom Penh was highlighted as bellow: for instance a (7m x 25m) land with a (4m x 20m) flat consisting of Eo, E1,and E2 was estimated in market price by Property Evaluation Committee as below:

     
      
    • Land Price​​​​​​​​ = 250USD/m2
    • Price for Flat at Eo = 200USD/m2
    • Price for Flat at E1 = 150USD/m2
    • Price for Flat at E2 = 100USD/m2
    Price of the property calculation
    • Land Price = 7m x 25m x 250USD = 43,750 USD
    • Price for Flat at Eo = 4m x 20m x 200USD = 16,000 USD
    • Price for Flat at E1= 4m x 20m x 150USD = 12,000 USD
    • Price for Flat at E1= 4m x 20m x 100USD = 8,000 USD
    Total Price of Property = 79,750 USD
    Total Price in 80% (Riel) = 79,750 USD x 80% x 4,000 Riels = 255,200,000 Riels

    Tax Based = (Price of Property - 100,000,000 Riels)

    = 255,200,000 Riels - 100,000,000 Riels = 155,200,000 Riels
    Therefore the annual property tax for this particular unit = 155,200,000 x 0.1% = 155,200 Riels = 38.8 USD

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