The General Department of Taxation has issued a Notification on the Postponement of Declaration of Property Tax for 2025 Until 31 December 2025

In accordance with Notification No. 32322, dated 9 October 2025, on postponement of declaration of property tax, which is an obligation to declare and pay annual property tax by 30 September each year.

To encourage compliance, the Royal Government of Cambodia has extended the exemption from administrative penalties (additional tax and interest) for property tax until the end of 2025, under the following conditions:
– Unregistered properties: Owners who have never registered or declared their property tax may now do so, declaring tax from the year they first possessed or benefited from the property.
– Previously registered properties: Owners who missed declarations in some years may declare and pay outstanding taxes without penalties up to 31 December 2025.
– Failure to comply results in administrative penalties, including additional tax and interest, under applicable tax laws.

Under this Notification all Property owners are urged to:
– Register or update property information at the relevant provincial-district tax office; and
– Declare and pay property tax by 31 December 2025 at GDT offices, partner bank branches, or via the GDT Taxpayer App (available on App Store and Play Store).