The payment period for immovable-property tax and unused-land tax for 2026 will close on September 30, 2026. The General Department of Taxation (GDT) has therefore reminded all property owners to fulfil their registration obligations or correctly update their property information at the provincial or khan tax branch where the property is located, or at the GDT for properties anywhere in the country, and to pay the taxes before the deadline.
According to a notice dated July 17, the reminder followed the GDT’s observation that some owners had still not filed returns and paid these two taxes. Others had not applied to register their properties or fully update their information in the GDT’s property database. Some owners had also found inaccuracies in their personal or property information after receiving notices at their homes concerning immovable-property tax or unused-land tax declarations and payments.
To ensure accurate information and effective collection of immovable-property tax and unused-land tax for 2026, the GDT reminded all owners to register or correctly update property information at the provincial or khan tax branch where their property is located, or at the GDT for properties nationwide, and pay by the deadline. Payments can be made at branches of commercial banks that have signed a memorandum of understanding with the Ministry of Economy and Finance, or online through the GDT Taxpayer App, available from the App Store or Play Store, for properties for which immovable-property tax has previously been declared and paid.
According to the GDT, late payment or failure to submit a tax return and pay by the stated deadline will expose property owners to administrative penalties, comprising additional tax and interest, under the tax law in force.
By: ង៉ែត ពិសាន្ត
