This article provides a comprehensive overview of the wealth tax regulations currently applicable in Cambodia for 2025. All insights below reflect the most recent disclosure and official guidelines on how net worth and related assets are treated for tax purposes.
Overview of Wealth Taxation in Cambodia (2025)
In Cambodia, the wealth tax system is characterized by a progressive structure specifically focused on property. This means that the tax is levied based on the assessed value of property holdings rather than all components of an individual’s net worth. Below is a summary of the key components for 2025:
| Basis of Assessment | Type | Rate (KHR) | Brackets (KHR) | Surtaxes |
|---|---|---|---|---|
| Property | Progressive | Not available | Not available | Not available |
Key insight: As of 2025, the Cambodian wealth tax applies only to property, and does not extend to financial assets or other components of net worth. The system is progressive, but current data for exact rates and tax brackets has not been publicly disclosed by the relevant Cambodian authorities. Official figures, such as specific percentage rates or property value thresholds, are not available for public reference at this time. This lack of disclosure may be due to recent regulatory updates or changes that have yet to be systematically published.
How Wealth Tax Is Assessed in Cambodia
The wealth tax in Cambodia is calculated on the basis of property ownership. That means the total taxable amount is determined by evaluating the value of real estate and other qualifying property assets owned by the individual. Progressive taxation implies that higher-value properties may be subject to higher effective tax rates, but the absence of detailed rate brackets makes it essential to stay informed through official channels or qualified professional advice.
To reiterate, specifics about the minimum or maximum holding periods, or the presence of surtaxes on higher-value holdings, have not been provided by the Cambodian tax authorities for 2025.
Key Data Summary
- Currency: Cambodian Riel (KHR)
- Assessment Basis: Property only
- Tax Type: Progressive (but exact rates not published)
- Rate (%): Not disclosed
- Brackets: Not disclosed
- Surtaxes: None officially published
Implications for Residents and Non-Residents
Since the wealth tax in Cambodia is based solely on property, individuals holding significant real estate assets may potentially face progressive tax obligations irrespective of their total financial portfolio. Non-residents who own property in Cambodia should pay particular attention to their reporting and compliance requirements, as regulatory practices within Southeast Asia can change rapidly.
For the most up-to-date official guidelines, it is advisable to monitor the Ministry of Economy and Finance’s homepage: https://mef.gov.kh/
Pro Tips: Managing Wealth Tax Exposure in Cambodia
- Monitor official government updates regularly, as property tax rates and assessment methods may be adjusted without long pre-announcement periods.
- Keep accurate records of all property acquisitions, disposals, and valuations to ensure compliance and ease your annual reporting burden.
- Consult a Cambodian tax professional for high-value properties; regulatory gaps may present both opportunities and risks for sophisticated planning.
- For expatriates: Remain mindful of residence status and property ownership as local rules differ sharply from wealth tax mechanisms elsewhere.
In summary, Cambodia’s approach to wealth tax in 2025 centers exclusively on property, with a progressive framework but limited public disclosure on rates and thresholds. Individuals with substantial real estate portfolios should pay close attention to official announcements and maintain thorough documentation. As Cambodian fiscal regulations continue to evolve, staying informed remains the most practical strategy for tax efficiency and compliance.