What is Registration Tax ?

Lesson Summary-Registration Tax in Cambodia

• -Registration Tax is levied at a rate of 4% on transfer of ownership of real property or transfer of occupancy right of land without building in the form of sale, exchange, receiving gift, putting capital in company.
• -Registration Tax is levied 4% on transfer of ownership of all kind of vehicles and transportation means such as:
  • +Heavy-loaded truck, medium heavy-loaded truck, vehicle and motorcycle
  • +Boat, Ferry, ship
• –Registration Tax is levied on legal document as follows:
  

  –	Document on establishing company	KHR 1,000,000 (approx USD 250)
  –	Document on merging the companies	KHR 1,000,000 (approx USD 250
  –	Document on resolving the company	KHR 1,000,000 (approx USD 250

• -0.1% of contract cost for goods or services supply contract using state budget.
• -0.1% of stock price for transferring part or whole of company’s stock.

Registration Tax shall be paid by the person who receive the ownership or occupancy right of land without building and levied pro rata on the real value of the property on the day of the transfer. However, to ease the implementation, Minister of Economy and Finance can determine the value for a period of time to be a base to calculate the tax due. Resource : GDT

There are certain exemptions and relief available on the transfer of immovable property between relatives.