Skip to content

Prakas no. 573 on unused land tax

This Prakas aims to establish the rules and procedures for the management and collection of the tax on unused land. The scope of this Prakas applies to unused land located outside the geographical area that is subject to the property tax in the Kingdom of Cambodia. The tax on unused land shall be collected annually at a rate of 2 percent of the tax base.

Data Resources (1)

PDF
Download  

Prakas no. 573 on unused land tax
 

Data Resource Preview - Prakas no. 573 on unused land tax

Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 573
Issuing agency/parties
  • Ministry of Economy and Finance
Language
  • Khmer
Formal type of document Proclamation
Topics
  • Land
  • Real estate
  • Taxation
License

No license given
Copyright No
Access and use constraints

By accessing this website or database, users agree to take full responsibility for reliance on any site information provided and to hold harmless and waive any and all liability against individuals or entities associated with its development, form, and content for any loss, harm or damage suffered as a result of its use.
Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date September 19, 2024
Effective/Enforced Date January 1, 2025
Publication reference General Department of Taxation (GDT)
Links to source https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/fb5f68ae-ab0a-48fc-ae18-b55e8ce913f3
Contact

GDT Headquarters

Address: Corner Russian Federation & Mao Tsetong Blvd., Sangkat Toek Laak I, Khan Tuol Kork, Phnom Penh Postal Code: 120404 Tel: (855) 23 266​ ​668 Email: gdt@tax.gov.kh
Legacy reference document Prakas_no. 573__19.09.2024.pdf
Keywords Unused Land
Date uploaded November 27, 2025, 22:55 (UTC)
Date modified November 27, 2025, 22:57 (UTC)