Cambodia: Stamp tax on transfers of property, company shares

Cambodia: Stamp tax on transfers of property

Legislation enacted in late December 2020 includes indirect tax measures. One provision concerns input tax credits and allows refunds of taxes that foreign tourists pay for goods purchased from taxable persons, for use outside Cambodia.

1000

Related content

Other measures address the rate or amount of stamp tax (duty) as follows:

  • 4% on a transfer of ownership or possession rights of immovable property such as buildings and/or land, or for investments in immovable property such as shares in a company
  • 4% on a transfer of ownership or possession rights of “means of transportation” for all types of vehicles
  • 0.1% on a transfer of part or all of the shares of a company
  • 0.1% on the contract value for the supply of goods or services using state budget
  • KHR1 million (one million riel) on legal documents such as a company merger letter and company liquidation letter

Read a January 2021 report [PDF 141 KB] prepared by the KPMG member firm in Cambodia

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal