What is Unused Land Tax ?

Lesson Summary-Cambodia Unused Land Tax

The Unused Land Tax is levied on a non-constructed land and the abandon constructed land which are located in the cities and the areas which are levied by the Unused Land Appraisal Committee (ULAC).

The Tax Base is the market value of land within each cities and regions which is evaluated in square meter and levied by the ULAC by June 30th every year.

Unused Land Tax= Tax Base (in the article 30) x 2%

If property tax is paid on a piece of land, so unused land tax no longer applies.

The Unused Land Tax is paid by the owners.