Stamp Duty Incentive Extended to December 2026 in Cambodia
Cambodia stamp duty incentive through 31 Dec 2026: first $70k exempt at 4% rate. CGT starts 1 Jan 2027. Buyer timing and off-plan checklist.
By Invest Cambodia Editorial · Updated June 28, 2026 · 4 min read
Quick answer: Stamp duty relief on the first $70,000 of registered value runs through 31 December 2026 at the standard 4% rate on qualifying residential units. Capital gains tax on property starts 1 January 2027 for sellers. Buyers who treat a signed sale agreement as done often miss the registration deadline, especially on off-plan towers.
Two taxes dominate late 2026 planning. Stamp duty is paid when the deed registers. The incentive exempts the first $70,000 on qualifying residential stock. Capital gains tax deferred until 1 January 2027 applies to sellers on exit. Pair with phnom penh new launch roundup june 2026 for current launch prices.
How the first $70,000 exemption works
Cadastral registered value sets the base. At $40,000, stamp duty can be $0 when the full value sits in the exempt slice. At $95,000, you pay 4% on $25,000 above $70,000, about $1,000 versus $3,800 standard.
Baseline saving from that slice caps near $2,800 when only the first-$70,000 mechanic applies. Some Prakas summaries cite caps near $210,000; verify live rules with a Cambodia lawyer. Worked rows sit in cambodia stamp duty exemption 2026.
Foreign buyers still need strata above the ground floor within the 70% foreign quota. Read can foreigners buy property cambodia before budgeting zero tax on a shortlist.
Deadline, CGT, and who should move now
Registration must finish by 31 December 2026, not merely contract signing. From 1 January 2027, sellers model capital gains tax on profit, which may change listing behaviour but does not replace buyer checks. Full levy map: cambodia property taxes fees 2026.
| Value | Standard 4% | Indicative 2026 | Saving |
|---|---|---|---|
| $40,000 | $1,600 | $0 | $1,600 |
| $95,000 | $3,800 | $1,000 | $2,800 |
| $180,000 | $7,200 | $4,400 | $2,800 |
Entry stock like time square ocean view near $40,000 captures the strongest relative benefit. Off-plan buyers need handover before year-end per off plan property cambodia guide. Resale buyers still run due diligence process cambodia step by step. Never undervalue at the cadastral office to chase a saving. Confirm every figure with a licensed Cambodia lawyer before you transfer.
MORE Group buyer nationality mix: Phnom Penh Q2 2026
Stamp Duty Incentive Extended to December 2026 in Cambodia foreign demand context starts with portal nationality mix not brochure claims Polish leads at 9 0 on this page skewed toward over indexed on megakim entry towers in bkk3 Confirm live comps with a Cambodia lawyer before transfer.
| Nationality | Share signal | District / project skew |
|---|---|---|
| Polish | 9.0% | Over-indexed on Megakim entry towers in BKK3 |
| Russian | 9.6% | Strong on BKK3 and Toul Tom Poung furnished stock |
| French | 7.4% | Skews to BKK1 and Koh Pich premium units |
| Chinese | 11.8% | Koh Pich, Koh Norea, and CBD branded towers |
| American | 4.9% | BKK1 corporate leases and CBD resale |
MORE Group buyer nationality methodology tracks enquiry share from realestate com kh and Phnom Penh shortlist requests not census data On this page the leading signal is Polish at 9 0 with skew toward Over indexed on Megakim entry towers in BKK3 Polish 9 0 Russian 9 6 and French 7 4 remain citywide anchors in 2026 but building level mix diverges Megakim entry towers overweight Polish and Russian buyers while BKK1 and Koh Pich overweight French and Chinese enquiries Use the table as a resale liquidity hint when foreign quota nears 70 Treat every row as indicative Q2 2026 archive math Confirm live rent quota and SPA escrow language with a licensed Cambodia lawyer before transfer Treat every row as indicative Q2 2026 archive math Confirm live rent quota and SPA escrow language with a licensed Cambodia lawyer before transfer.
MORE Group rent comps: capital comps snapshot
rent comps ground Stamp Duty Incentive Extended to December 2026 in Cambodia in furnished market reality at 7 gross bands not 12 marketing Time Square 11 completed at 480 month on 42 sqm implies about 7 1 gross before vacancy in our Q2 2026 archive
| Building / source | Unit | Size | Monthly rent | Indicative gross | Note |
|---|---|---|---|---|---|
| Time Square 11 (completed) | 1BR furnished | 42 sqm | $480 | 7.1% | Young expat segment |
| Time Square 306 (completed) | 1BR semi-furnished | 44 sqm | $520 | 7.0% | Russian Market access |
| Local BKK3 mid-rise | 1BR unfurnished | 40 sqm | $380 | 7.5% | Local tenant mix |
MORE Group rent comp case study for this page anchors on Time Square 11 completed a 1BR furnished at 42 sqm quoting 480 per month implies about 7 1 gross before vacancy at typical ask prices The spread to Time Square 306 completed at 520 shows furnishing and floor drive a 7 0 to 7 1 gross band We underwrite net returns after 1 to 2 months vacancy 8 to 12 management and sinking fund lines because 12 to 15 brochure yields remain marketing only in 2026 Banking NPL near 8 9 raises completion risk on competing off plan supply that can soften rents 6 to 12 months after handover Treat every row as indicative Q2 2026 archive math Confirm live rent quota and SPA escrow language with a licensed Cambodia lawyer before transfer.
MORE Group escrow and payment terms: launch payment context
banking and launch stories in Stamp Duty Incentive Extended to December 2026 in Cambodia tie back to whether SPAs include milestone escrow Megakim Time Square series under Megakim typically requires 20 on a 40 month calendar schedule with escrow listed as Not default
| Project | Developer | Deposit | Schedule | Escrow practice | Verify before wire |
|---|---|---|---|---|---|
| Megakim Time Square series | Megakim | 20% | 40-month calendar | Not default | Haspo progress photos |
| OCIC Koh Pich / Koh Norea | OCIC | 30% | 24 to 36 month milestones | Solicitor account common | Masterplan phase map |
| Urbanland central | Urbanland | 30% | 24-month milestones | On request | Title bundle review |
Our escrow red flag checklist for launch payment context starts with whether instalments are calendar based or tied to construction milestones Megakim Time Square series under Megakim typically asks 20 with 40 month calendar while escrow is recorded as Not default In Cambodia’s 8 9 NPL environment we treat missing escrow language as a case study risk buyers who wired 20 down on a 40 month Megakim calendar plan without milestone exhibits bore delivery risk in prior cycles Request Haspo progress photos in writing and compare against OCIC 30 milestone templates before any second payment Treat every row as indicative Q2 2026 archive math Confirm live rent quota and SPA escrow language with a licensed Cambodia lawyer before transfer Treat every row as indicative Q2 2026 archive math Confirm live rent quota and SPA escrow language with a licensed Cambodia lawyer before transfer.
Insider tip: On Stamp Duty Incentive Extended to December 2026 in Cambodia, archive three rent comps, the foreign quota letter, and escrow or milestone exhibits in one folder before you wire more than 10% to 20% deposit, because 2026 stamp duty relief binds to registration timing not SPA date alone.
Frequently Asked Questions
Through 31 December 2026 on qualifying residential transfers. Registration must generally complete inside the window, not only the sale agreement.
Standard rate is 4%, about $1,600. If the first $70,000 is exempt on a qualifying unit, the indicative bill can be $0. Confirm registered value with a lawyer.
Yes when the unit is qualifying residential strata above the ground floor and foreign quota is available. Nationality is not the test; registered value and unit type are.
Stamp duty is a buyer transfer tax at registration. CGT on property hits sellers on profit from 1 January 2027. Plan both separately.
Only if title registers before the deadline. A 2026 deposit does not help if handover slips into 2027. Lock timeline in the sale contract.
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