Cambodia Property Taxes and Fees 2026: Full Buyer Guide

Quick answer: Buying property in Cambodia in 2026 carries a 4 percent property transfer tax (stamp duty), with a reported exemption on units up to $70,000 from licensed developers running through 31 December 2026. Ownership then triggers an annual Tax on Immovable Property of about 0.1 percent on value above roughly $25,000. A legislated 20 percent capital gains tax on resale profit is reported deferred to 1 January 2027. Rental income is taxed separately. Confirm every rate with a licensed Cambodian tax advisor.

Invest Cambodia Editorial tracks Cambodia property for foreign buyers, with a focus on Phnom Penh strata condos, OCIC and Megakim launches, and realistic net yield after tax. This guide maps every tax and fee a buyer meets across the ownership cycle: at purchase, during the hold, on rental income, and at exit. Tax rules change and depend on your circumstances, so treat this as a planning framework and confirm specifics with a licensed Cambodian tax advisor or the General Department of Taxation.

The market context shapes how much these taxes matter. Phnom Penh holds roughly 76,000 to 80,000 condo units in 2026, with annual absorption near 3 to 4 percent, average asking levels around $1,800 per square metre, and a banking non-performing loan ratio reported near 8.9 percent. In a market with thin rent growth, the tax and fee load is a larger share of total return than buyers expect, which is why net-of-tax modelling beats headline yield every time.

What taxes and fees do you pay when buying property in Cambodia?

For a foreign condo buyer the headline cost at purchase is the 4 percent transfer tax, sometimes waived under the current exemption for lower-priced units. The recurring cost is small: annual property tax is only about 0.1 percent of assessed value above the threshold. The cost that most buyers underestimate is rental income tax, because it eats directly into the net yield that justified the purchase.

Tax or fee	Typical rate	When paid	Who pays
Property transfer tax (stamp duty)	4 percent of assessed value	At title transfer	Buyer
Tax on Immovable Property	about 0.1 percent yearly	Annual, by September	Owner
Unused land tax	2 percent yearly	Annual	Land owner
Rental income tax	10 to 14 percent	On rent received	Landlord
Capital gains tax	20 percent of gain	At resale, from 2027	Seller
Legal and registration fees	$800 to $2,500 plus admin	At purchase	Buyer

Use the worked examples later in this guide to turn these rates into a real budget, and pair the numbers with the process in Due Diligence Process Cambodia Step By Step.

Property transfer tax (stamp duty): the 4 percent headline cost

This is the single largest one-off tax at purchase. On a $100,000 unit, the standard 4 percent is $4,000, payable to register the transfer. Because registration is what actually moves title into your name, this tax is unavoidable on a normal transfer outside the exemption window described below.

The 4 percent transfer tax is charged on the assessed value of the property at the moment title is registered, and the buyer carries it in almost every Cambodian transaction. The tax authority can value the property above or below the contract figure, so a buyer should confirm the assessed value before signing. On a $100,000 strata condo the standard charge is $4,000, on a $250,000 unit it is $10,000, and on a $40,000 entry unit it would be $1,600 if the exemption did not apply. Because the registration of title and the payment of this tax happen together, there is no way to take legal ownership while leaving the transfer tax unpaid, which makes it the first line in any honest acquisition budget.

2026 metric	Indicative value	Buyer use
Phnom Penh avg price	$1,800 per sqm	Baseline vs district premium
Foreign quota cap	70% per building	Above ground floor only
Banking NPL ratio	8.9%	Developer completion risk
Stamp duty window	Through 31 December 2026	Registration timing

The stamp duty exemption window and what changes after the incentive ends

This timing matters for entry-tier purchases. A Megakim Time Square class unit from about $40,000, or a Square Castle unit from about $50,000, can fall inside the exemption ceiling, which removes a $1,600 to $2,800 tax line for buyers who complete before the deadline. Confirm in writing that the specific unit and developer qualify, because the relief applies to eligible licensed projects rather than to every cheap unit.

For the detailed rules, eligibility, and how the exemption interacts with developer pricing, read Cambodia Stamp Duty Exemption 2026. Do not assume an off-plan unit booked now but registered in 2027 still qualifies, because the relief generally attaches to the transfer date rather than the booking date.

Capital gains tax: why the 20 percent rate is deferred to january 2027

The deferral changes seller behaviour at the margin. Some owners may aim to sell before the tax bites, which can add resale supply in late 2026 into 2027. A buyer should not treat the current absence of CGT as permanent: if you are modelling a flip or a medium-term hold, build a 20 percent tax on the gain into your exit case so the plan still works once the rule takes effect.

Exit scenario	CGT assumption	Planning note
Sell before 1 January 2027	No CGT under deferred regime	Confirm transfer completes in time
Sell after the rule starts	20 percent of taxable gain	Keep cost-base evidence
Long-term hold	Model 20 percent on future gain	Net yield carries the return
Off-plan flip	High CGT exposure on uplift	Thin margin after tax and fees

Read the resale supply dynamics in Cambodia Property Investment Guide 2026 and weigh the hold-versus-flip maths in Off Plan Property Cambodia Guide.

Annual property tax (tax on immovable property)

In practice this is a small recurring cost. On a $100,000 condo, taxable value above the threshold is about $75,000 at full value, and at the 80 percent base near $60,000, giving an annual tax of roughly $60. The bill itself is small; what matters is the obligation, since owners must register the property for tax and pay each year, and unpaid amounts accumulate penalties.

Assessed unit value	Approx. taxable base	Indicative annual tax
$40,000	About $12,000 over threshold	About $10 to $12
$70,000	About $36,000 over threshold	About $28 to $36
$100,000	About $60,000 over threshold	About $48 to $60
$250,000	About $180,000 over threshold	About $144 to $180

These figures are indicative and depend on the committee valuation, so treat them as planning estimates and confirm the assessment for your unit. The annual property tax rarely changes an investment decision, but missing it creates compliance risk you do not want at resale.

Tax on unused land

It matters mainly for buyers considering landed property or plots through a permitted structure. If you are looking at land rather than a strata condo, factor the 2 percent unused land tax into the holding cost, because an empty plot can carry a meaningful annual charge while you wait to build or sell.

Rental income tax for landlords

This is why brochure yields of 12 to 15 percent should be treated as marketing only, with no guarantee. After rental income tax, management fees, a sinking fund contribution, and one to two months of vacancy per year, a headline gross figure compresses sharply, so model the net number.

Net yield input	Typical assumption	Effect on return
Gross yield (brochure)	12 to 15 percent claimed	Marketing only, not guaranteed
Rental income tax	10 to 14 percent of rent	Direct reduction
Management fee	$40 to $80 per month	Recurring cost
Vacancy allowance	1 to 2 months per year	Lowers effective rent
Sinking fund and service	Varies by building	Ongoing deduction

Build these into a spreadsheet using Phnom Penh Rental Yield Guide so the after-tax yield drives the decision.

Vat and other developer-side charges

Developers may also pass through charges such as a connection fee for utilities, a sinking fund contribution at handover, and the first year of service charge. None of these are taxes, but they belong in the acquisition budget. Clarify in the Sale and Purchase Agreement which side carries each cost, and never accept a verbal assurance that a charge is “included” without it being written into the contract.

Transaction fees beyond tax (legal, agent, registration, sinking fund)

Fee line	Indicative range	Notes
Independent legal review	$800 to $2,500	Strongly advised for foreigners
Registration and translation	A few hundred dollars	Required to register title
Agent commission	Usually seller-paid	Confirm in writing
Sinking fund at handover	Varies by building	One-off contribution
Service charge (first period)	$40 to $80 per month base	Ongoing building cost
Furnishing for rental	$5,000 to $15,000	Needed to list a unit

These fees, combined with the transfer tax, are why an all-in buffer of 5 to 7 percent above the unit price is a realistic planning figure for most foreign buyers.

Total cost of ownership: worked budget examples

Cost line	$50,000 entry unit	$100,000 mid unit	$250,000 premium
Unit price	$50,000	$100,000	$250,000
Transfer tax at 4 percent	$2,000	$4,000	$10,000
Legal and registration	About $1,000	About $1,500	About $2,500
Furnishing for rental	$5,000	$8,000	$12,000
First-year annual property tax	About $14	About $48	About $144
All-in entry cost	About $58,000	About $113,500	About $274,600

On the entry unit, the stamp duty exemption through 31 December 2026 would remove the $2,000 transfer tax if the project qualifies, which is a meaningful saving on a sub-$70,000 purchase. The premium unit carries the heaviest absolute tax load and, from 2027, the largest future capital gains exposure.

Two points are easy to miss in these examples. First, the annual property tax shown is only the first year, and it recurs every year you hold, so a long hold accumulates a small but real running cost on top of service charges. Second, furnishing sits outside the tax system yet is unavoidable if you intend to let the unit, and at $5,000 to $15,000 it often outweighs the transfer tax itself on an entry-tier purchase. Build both into the holding model rather than the one-off acquisition figure, because a yield calculated on the unit price alone overstates the real after-cost return.

Advantages and disadvantages of Cambodia’s tax regime

Cambodia’s property tax load is light by regional standards, but the regime carries uncertainty around capital gains timing and rental tax treatment for non-residents.

Advantages	Disadvantages
Low annual property tax near 0.1 percent above threshold	20 percent capital gains tax arriving from 2027
Stamp duty exemption on sub-$70,000 units to 31 December 2026	4 percent transfer tax on standard purchases
USD-denominated pricing reduces currency tax friction	Rental income tax of 10 to 14 percent erodes net yield
No wealth tax on residential property	Assessed values set by committee, not fully transparent
Simple flat transfer rate, easy to budget	VAT treatment on new units can be unclear
Entry tickets from about $40,000 keep tax in absolute dollars low	Compliance penalties accrue on missed annual filings

Tax risks, red flags, and what to verify

Tax mistakes in Cambodia rarely stop a purchase, but they damage the return and can complicate resale. Verify each of the following before you transfer funds.

1. Assessed value surprise. The 4 percent transfer tax is on the committee valuation, which can exceed the contract price, so confirm the assessed value early.
2. Exemption assumption. Do not assume an off-plan unit registered in 2027 still qualifies for the 2026 stamp duty relief, because the exemption attaches to the transfer date.
3. CGT denial. Treating the current capital gains deferral as permanent is a planning error; model the 20 percent on any future gain.
4. Rental tax gap. Non-resident landlords face withholding that many buyers ignore when they quote net yield.
5. VAT ambiguity. A price that turns out to exclude 10 percent VAT can wreck an entry-tier budget.
6. Unpaid annual tax. Arrears on the Tax on Immovable Property accrue penalties and can surface awkwardly at resale.

Insider tip: ask your lawyer to obtain the official assessed value before you sign the SPA. Buyers who only learn the committee valuation at registration sometimes face a transfer tax bill several hundred dollars higher than they budgeted on the contract price alone.

Buyer scenarios and decision framework

Tax weighting differs by buyer type and holding plan. Match your attention to where the tax actually bites.

Profile	Key tax focus	Starting point
Entry buyer under $50,000	Stamp duty exemption window	Cambodia Stamp Duty Exemption 2026
Yield investor	Rental income tax and fees	Phnom Penh Rental Yield Guide
Off-plan buyer	VAT and transfer timing	Off Plan Property Cambodia Guide
Medium-term flipper	Capital gains tax from 2027	Cambodia Property Investment Guide 2026
First-time foreign buyer	Total all-in budget	Can Foreigners Buy Property Cambodia
Process-focused buyer	Tax verification in DD	Due Diligence Process Cambodia Step By Step

Scenario A: an entry buyer under $50,000 should prioritise the stamp duty exemption, completing the transfer before 31 December 2026 to remove the 4 percent line, and should confirm the developer and unit qualify in writing.

Scenario B: a yield-focused investor should model rental income tax of 10 to 14 percent into the net yield from the start, because that single line is what turns a 12 to 15 percent brochure figure into a realistic single-digit net return.

Scenario C: a medium-term buyer planning to sell after 2026 should assume the 20 percent capital gains tax applies, keep full cost-base records, and decide whether the after-tax exit still meets the return target.

How Cambodia property tax compares with Thailand and Vietnam

Tax point	Cambodia 2026	Thailand	Vietnam
Transfer or stamp duty	4 percent	Transfer fee plus stamp duty, roughly 2 to 6 percent	Registration fee around 0.5 percent
Annual property tax	About 0.1 percent above threshold	Land and building tax, low residential rate	Non-agricultural land use tax, low
Capital gains on resale	20 percent, deferred to 2027	Withholding on a progressive basis	2 percent of sale value
Rental income tax	10 to 14 percent	Progressive personal income tax	5 percent VAT plus 5 percent PIT framework

The headline reading is that Cambodia keeps purchase and holding taxes simple and low, but the arriving 20 percent capital gains tax narrows the gap on exit. A buyer choosing between markets should compare after-tax net yield and after-tax exit, not just the entry tax. Weigh the wider trade-offs in Cambodia Property Investment Guide 2026 before deciding the market is right for your plan.

How taxes differ by buyer type and holding period

The practical conclusion is that the right structure depends on your tax residency and your plan. Read Can Foreigners Buy Property Cambodia for ownership routes and use the area page for BKK1 Phnom Penh when you compare tenant demand against after-tax yield in a specific district. Then take your numbers to a licensed Cambodian tax advisor before you commit.

Two dates that change the arithmetic

Two deadlines sit inside the next eighteen months and pull in opposite directions. The stamp duty incentive runs to 31 December 2026, which rewards registering early; capital gains tax on property starts on 1 January 2027, which changes what a seller nets and therefore how sellers behave through late 2026. We track the countdown and what has actually been published on the capital gains tax countdown page. If your transfer is likely to straddle the boundary, model both sides before you agree a completion date rather than after.

For the rates applied to a specific purchase rather than listed in isolation, the completed-total page runs three worked examples at $45,000, $110,000 and $300,000 from asking price to the first anniversary of ownership.

Closing tax checklist before you transfer

Before funds move, confirm five tax facts in writing. First, the assessed value the 4 percent transfer tax will be charged on. Second, whether your unit and developer qualify for the stamp duty exemption and whether the transfer completes before 31 December 2026. Third, whether the quoted price includes or excludes 10 percent VAT. Fourth, the rental income tax rate that applies to your residency status if you plan to let the unit. Fifth, your future capital gains exposure at 20 percent once the rule takes effect in 2027. Keep the figures, the SPA, and your advisor’s written estimate on file through to resale.

Frequently Asked Questions

How much is stamp duty on property in Cambodia in 2026? +

The property transfer tax, commonly called stamp duty, is 4 percent of the assessed value, normally paid by the buyer on transfer of a hard or strata title. An exemption on this 4 percent for units up to $70,000 from licensed developers is reported to run through 31 December 2026. Confirm current terms with a Cambodian tax advisor.

Does Cambodia have capital gains tax on property? +

Cambodia has legislated a 20 percent capital gains tax on property profits, but the start date has been postponed several times and is reported deferred to 1 January 2027. Until it takes effect, sellers should still model a future 20 percent CGT into exit planning rather than assume it never arrives.

What is the annual property tax in Cambodia and who pays it? +

The Tax on Immovable Property is roughly 0.1 percent per year, charged on the portion of assessed value above 100 million riel, about $25,000, with the base set near 80 percent of market value. The owner pays it annually, usually by the September deadline through the General Department of Taxation.

How is rental income taxed for a foreign landlord in Cambodia? +

Rental income is taxable. A common framework is 10 percent for tax-resident individuals and around 14 percent withholding for non-residents on Cambodian-source rent. Exact treatment depends on your residency status and how the lease is structured, so confirm with a licensed Cambodian tax advisor before you rely on a net yield figure.

What total percentage should I budget for taxes and fees on a Phnom Penh condo? +

Outside the stamp duty exemption window, budget roughly 4 percent transfer tax plus legal fees of $800 to $2,500, agent costs usually carried by the seller, and furnishing. A practical all-in buffer of 5 to 7 percent of the purchase price above the headline unit price is a sensible planning figure.

Is there VAT on new condos in Cambodia? +

Sales by VAT-registered developers can carry 10 percent VAT, though residential pricing is often quoted VAT-inclusive and treatment varies by project and product. Always ask whether the quoted price includes VAT and request a written breakdown before you sign, because it materially changes the total cost.