Notification on Extension of the Deadline for Payment of Property Tax for the Year 2025

On 09 October 2025, the General Department of Taxation (“GDT”) of the Ministry of Economy and Finance issued Notification No. 32322 GDT, announcing an extension of the deadline for payment of Property Tax for the year 2025 to 31 December 2025. This extension provides additional time for all immovable property owners nationwide, including those in Phnom Penh and all provinces, to fulfill their tax obligations.

In accordance with the Law on Taxation, immovable property owners are required to pay property tax no later than 30 September of each tax year. Late payments are subject to administrative penalties, including additional tax and interest. However, the Royal Government has decided to continue exempting these penalties under the following conditions.

1. Unregistered Properties: Owners of properties that have never been registered or (tax) declared may register and declare the tax starting from the year of possession or the most recent year of use.
   
   
2. Previously Registered Properties: Owners who have previously registered but failed to declare or pay the tax for certain years are granted an exemption from administrative penalties until the end of 2025.

(This exemption does not apply retroactively to administrative penalties that have already been paid.)

Immovable property owners are encouraged to:

• Register or update their immovable property information at the respective provincial or district tax branch;
• Pay the property tax by 31 December 2025:
  • At the GDT or local tax branches;
  • Through commercial banks that have signed a Memorandum of Understanding with the Ministry of Economy and Finance, or
  • Via the GDT Taxpayer App, available on the App Store and Play Store.