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  • Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 10/15/2013

Cambodia - Guidance on stamp duty collection procedures 

October 15: Cambodia’s Ministry of Economy and Finance issued guidance concerning the stamp duty collection administration procedures.

The guidance is: Prakas no. 735MoEF.PK.GDT (8 August 2013).


The stamp duty (tax) in Cambodia ranges from:


  • 4% for immovable property and transportation vehicles, to
  • 0.1% for share transfers and contract value

A fixed fee amount of stamp duty applies with respect to legal documents.


Read a September 2013 report [PDF 380 KB] prepared by the KPMG member firm in Cambodia: Prakas on Stamp Duty Collection




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