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.


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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

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