Cambodian Government Extends Property Tax Exemptions for New Cities & Agricultural Land

• 11 March 2025
• Property Focus
• 1754 Views

In a significant move to support economic growth and agriculture, the Cambodian government has announced the extension of property tax exemptions and reductions for specific areas across the country. According to Letter No. 6402 from the General Department of Taxation, property tax exemptions will apply to newly established cities and unused agricultural land exceeding 5 hectares until the end of 2025.

This initiative specifically targets four communes in Takhmao city: Svay Rolum, Koh Anlong Chen, Sit Bo, and Roka Khu. These areas were recently incorporated from the neighbouring Sa Ang and Kandal Stung districts in Kandal province. Additionally, property tax exemptions will also benefit four other municipalities—Oudong Mechey in Kampong Speu province, Ari Yaktra and Sampov Poun in Kandal province, and Bokor in Kampot province—until the end of 2025.

The exemptions are not limited to these municipalities. Newly established areas such as Runta Ek Techo Sen town in Siem Reap province and Kampong Som town in Preah Sihanouk province will also enjoy property tax relief through 2025.

To qualify for the exemption from unused land tax, properties over 5 hectares must provide a permit or certificate of agricultural land use issued by local authorities or tax administration. These properties should be classified as agricultural or residential land on official documents or demonstrate clear utilisation for crop cultivation without a designated land use plan.

This tax relief is expected to bolster economic activity, particularly in agriculture, while encouraging development in newly established urban areas. The Cambodian government continues to seek ways to enhance the country’s economic landscape and provide support to its citizens.

• Policy and Strategy
• land development and policy
• property taxes