Cambodia Property Taxes 2026: Stamp Duty, Transfer Tax, Rental Tax & Zero CGT Explained
Cambodia's property tax regime is one of the most investor-friendly in Southeast Asia: 4% transfer tax on purchase, no capital gains tax on sale, and no inheritance tax. This guide explains every property tax applicable to foreign buyers — with a worked cost example so you know the true total cost before you commit.
Key Tax Facts for Foreign Property Buyers
Complete Tax Reference Table
| Tax Type | Rate |
|---|---|
| Immovable Property Transfer Tax | 4% of property value |
| Stamp Duty | 0.1% of value |
| Annual Property Tax (Unused Land) | 2% per year |
| Rental Income Tax (non-resident) | 10% withholding tax |
| Capital Gains Tax | 0% (currently) |
| VAT (Value Added Tax) | 0% residential / 10% commercial |
| Title Registration Fees | USD 50–200 |
* Rates correct as of March 2026. Tax laws can change — always seek current advice from a licensed Cambodian lawyer.
Transfer Tax in Detail: What Buyers Need to Know
The Immovable Property Transfer Tax is the most significant tax cost for property buyers in Cambodia. At 4% of property value, it is unavoidable and applies to all property transfers regardless of whether the buyer is Cambodian or foreign.
4% flat rate on the higher of the transaction price or the MLMUPC registered valuation of the property.
Due within 3 months of the title transfer. Late payment attracts penalties and interest. Our lawyers submit on your behalf within the deadline.
Calculated on whichever is higher: the actual purchase price you paid, or the government's registered value. Our lawyers verify the MLMUPC valuation to avoid over-assessment on under-valued properties.
Transaction Cost Example: USD 150,000 Condo
Here is a complete worked example of all costs a buyer would pay on top of the purchase price for a USD 150,000 condo in Phnom Penh:
| Item | Amount |
|---|---|
| Purchase Price (example) | USD 150,000 |
| Transfer Tax (4%) | USD 6,000 |
| Stamp Duty (0.1%) | USD 150 |
| Legal Fees | USD 1,500–2,500 |
| Title Registration | USD 100 |
| TOTAL ADDITIONAL COSTS | USD 7,750–8,750 |
Note: No VAT applies to residential property purchases. No capital gains tax on eventual sale. Agent commission (2–3%) is typically paid by the seller if using an agent.
Rental Income Tax: Your Options
How your rental income is taxed depends on your residency status and the structure of your property ownership:
| Scenario | Tax Rate |
|---|---|
| Non-resident foreign landlord | 10% withholding on gross rent |
| Cambodian tax resident landlord | Personal income tax (0–20% progressive) |
| Corporate ownership (Cambodian company) | 20% corporate income tax on net profit |
How Our Lawyers Help with Property Taxes
We calculate your precise transfer tax and stamp duty liability before settlement, using current MLMUPC valuations to ensure you are not over-assessed.
We prepare and submit transfer tax payments to the General Department of Taxation within the 3-month deadline, with all required documentation.
We advise on the most tax-efficient structure for your rental income based on your residency status, whether to hold personally or through a company, and how to set up correct withholding.
Frequently Asked Questions
Do foreigners pay more property tax than Cambodian nationals?
No. The same Transfer Tax (4%), Stamp Duty (0.1%), and rental income tax rules apply to foreign and Cambodian buyers alike. There is no foreigner surcharge or additional tax rate. The main legal distinction is that foreigners can only purchase strata title units (condos above ground floor) — not land — which means the asset types available differ, but the tax rates on those assets are equal.
Is there inheritance tax on property in Cambodia?
No. Cambodia has no inheritance or estate tax. Property held in your name can be transferred to heirs upon death without any mandatory government tax deduction. However, the transfer itself (if treated as a sale) would be subject to the 4% transfer tax. Our lawyers advise on the most tax-efficient estate planning structures for clients with Cambodian property holdings.
Will Cambodia introduce capital gains tax on property?
As of March 2026, Cambodia does not impose capital gains tax on residential property sales. Draft CGT legislation has been discussed but not enacted. Our lawyers monitor all regulatory changes and proactively advise clients if this changes. Buyers acquiring property now should note that no CGT exists currently, but should seek legal advice before any future sale to confirm the position at that time.
What taxes do I pay if I rent out my Cambodia condo?
If you are a non-resident, your tenant is required to withhold 10% of gross rent each month and remit it to the General Department of Taxation. You do not need to file a Cambodian tax return if this withholding is correctly managed. If you are a Cambodian tax resident, you are subject to progressive personal income tax rates (up to 20%) on your rental income and must file an annual tax return. Our lawyers set up the correct tax withholding arrangement for each client's situation.
How do I calculate the total cost of buying a condo in Cambodia?
For a USD 150,000 condo: Purchase price USD 150,000 + Transfer Tax USD 6,000 (4%) + Stamp Duty USD 150 (0.1%) + Legal fees USD 1,500–2,500 + Title registration ~USD 100 = Total approximately USD 157,750–158,750 (5.2–5.8% on top of purchase price). There is no VAT on residential purchases and no capital gains tax on eventual sale. Our lawyers provide a precise calculation for any specific property.
Calculate Your Exact Tax Liability
Tell us the property and our lawyers will provide a precise breakdown of all taxes and transaction costs before you commit.
Email us: mustoinvestincambodia@gmail.com
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Legal Disclaimer: Cambodia property tax rates and regulations described in this guide are correct as of March 2026. Tax legislation can change. This guide is for general information only and does not constitute tax or legal advice. Always consult a licensed Cambodian lawyer and, where relevant, a tax adviser regarding your specific circumstances before any property transaction.
Our legal content is developed in partnership with licensed Cambodian attorneys and business consultants who specialise in foreign investment, immigration, and property law.
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