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Prakas No. 371 on the property tax base

This prakas was established in accordant with the section 2 of the property tax of Law on Financial Management for the Year 2010, the properties located in the administration of Phnom Penh and provinces of the Kingdom of Cambodia shall be subject to the property tax. This tax is applied to immovable properties valued in excess of 100,000,000 riels (one hundred million riels) at a rate of 0.1% in order to benefit the sub-national administrative budget (Municipalities-Provinces-Districts/Khans-Commune/Sangkat) for local development.

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Data Resource Preview - Prakas No. 371 on the property tax base

Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 371 MEF.PrK
Issuing agency/parties
  • Ministry of Economy and Finance
Implementing agencies
  • Minister of Economy and Finance
  • Khmer
Formal type of document Proclamation
  • Economy and commerce
  • Taxation
License CC-BY-SA-4.0
Copyright No
Access and use constraints

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Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date May 5, 2011
Effective/Enforced Date May 5, 2011
Publication reference Website of Department of Taxation, Ministry of Economy and Finance
Links to source

Department of Taxation, Ministry of Economy and Finance

Address: Lot 522-524, Corner Russian Federation & Mao Tsetong Blvd. Toek Laak I, Tuol Kork, Phnom Penh, Cambodia. Tel: (855) 23 886 708, E-mail:

Legacy reference document Prakas_No_371__05.05.2011.pdf
Keywords property tax
Date uploaded August 16, 2018, 04:22 (UTC)
Date modified September 6, 2018, 06:38 (UTC)