Cambodia Property Ownership Costs

Transaction fees, running costs, taxes, and selling costs. A transparent breakdown for foreign investors.

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Costs vary by building and by how you use the property. All figures are indicative and should be confirmed in writing. Policies and rates can change.

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What to Expect

Owning property in Cambodia comes with costs beyond the purchase price. Some are one-time payments at handover. Others are ongoing. Understanding these upfront helps you budget accurately and avoid surprises.

This guide covers the main cost categories for foreign condo owners in Phnom Penh. All figures are indicative ranges based on current market norms. Your actual costs depend on your specific building, unit size, and how you use the property (owner-occupied vs. rented).

Always Confirm in Writing

Policies, rates, and fee structures can change. Before committing, request a line-by-line cost breakdown from the developer or your advisor. We provide this as standard for all projects we recommend.

Costs at Handover

One-time transaction costs paid when you take ownership of the property.

Cost Item
Typical Rate / Range
Notes
Title Transfer Tax
4% of SPA value
Paid at ownership registration. Commonly referenced rate; confirm with developer.
Admin / Processing Fees
$500 – $1,500
Developer admin fees, notarisation, registration. Varies by project.
Document Shipping
$80 – $150
DHL / courier for title certificate to your home country. Optional.
Management Fee (Advance)
3-12 months advance
Often collected at handover. Period varies by building policy.
Sinking Fund (if applicable)
Varies
Some buildings collect a one-time contribution for major repairs. Not universal.
Example

For a $75,000 condo, the 4% title transfer tax alone is $3,000. Add admin fees and advance management charges, and handover costs typically total $4,000-$6,000+ depending on building policy.

Ongoing Running Costs

Regular costs you’ll pay as a property owner, whether you live in the unit or rent it out.

Owner Cost

Management Fees

$0.80 – $1.50 per m² / month

Covers building maintenance, security, common area cleaning, lifts, and facilities. Premium buildings charge higher rates. Paid quarterly or monthly in advance.

45m² unit at $1.00/m² = ~$45/month

Tenant Cost

Electricity

$0.08 – $0.25 per kWh

Rates vary by building (direct EDC connection vs. building sub-meter markup). Air conditioning is the main driver of electricity costs.

Typical 1-bed: $30-$80/month depending on usage

Tenant Cost

Water

$0.50 – $1.00 per m³

Typically metered. Water costs are usually modest compared to electricity.

Typical 1-bed: $5-$15/month

Owner Cost

TOIP Property Tax

0.1% annually (above thresholds)

Tax on Immovable Property applies to assessed value above exemption thresholds. Practical amounts for standard condos are typically modest. Confirm current rules with a local advisor.

Often $50-$200/year for typical units

Owner Cost

Insurance (Optional)

Varies by declared value

Contents and landlord insurance is optional but recommended. Premiums depend on coverage level and declared property/contents value.

Typically $100-$300/year

Tenant Cost

Internet

$15 – $40 / month

Fibre available in most buildings. Often included in serviced apartments. For rentals, tenants typically pay directly.

Usually tenant’s responsibility if rented

Typical Monthly Total

For a 45m² 1-bedroom condo, expect roughly $60-$120/month in running costs (management fees + utilities) when occupied. If vacant, you’ll still pay management fees.

Want a line-by-line cost breakdown for a specific project?

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Furnishing Costs

Optional furniture packages for rental-ready or owner-occupied units.

Many off-plan units are delivered unfurnished or semi-furnished. If you’re renting out, a well-furnished unit lets faster and commands better rent. Furnishing is a one-time cost, not an ongoing expense.

Basic Package

From ~$3,000 – $5,000

Essential furniture for a functional rental. Bed, sofa, dining set, basic kitchen items, and essential appliances.

Suitable for budget-focused studios and 1-beds.

Premium Package

From ~$10,000 – $20,000+

High-end furniture, premium appliances, designer touches. For luxury units targeting expatriate professionals.

Best for premium buildings in BKK1/Tonle Bassac.

Coordination Available

We can coordinate furniture procurement and installation as part of our after-sales support. Costs are passed through at supplier rates with no markup on furniture.

Selling & Letting Costs

Market norms for agent commissions when you sell or rent your property.

Resale Commission

  • Standard rate: 3% of sale price
  • Incentive rate: 5% (to encourage faster sale)
  • Paid by seller on completion
  • Rates are negotiable
  • Exclusive vs. open listing affects agent effort

See our exit strategy guide for more on selling.

Rental Commission

  • 6-month lease: 50% of one month’s rent
  • 12-month+ lease: One month’s rent
  • Paid by landlord when tenant signs
  • Renewal commission varies (often reduced or waived)
  • Some agents charge tenant fee separately

See our rental management guide for tenant placement.

Renewals

If a tenant renews their lease, the renewal commission depends on agent practice and your agreement. Some agents waive renewal fees; others charge a reduced rate. Clarify this upfront when appointing an agent.

Tax Obligations

Capital gains and rental income tax considerations for foreign owners.

Capital Gains Tax

Cambodia has provisions for capital gains tax on property sales. However, implementation has historically been limited in practice. This may change as tax administration develops.

Status: Historically not actively implemented in recent years. Monitor for changes.

Rental Income Tax

Rental income may be subject to withholding tax or personal income tax depending on circumstances. Treatment varies. GRR (Guaranteed Rental Return) programmes may handle this differently.

Seek professional tax advice for your specific situation.

Home Country Tax Obligations

Your home country may also tax foreign rental income or capital gains. Below is a brief overview for common investor jurisdictions. Always consult a tax advisor familiar with both jurisdictions.

🇬🇧United Kingdom

UK residents must declare worldwide income to HMRC, including foreign rental income and capital gains. Foreign rental income is taxed at your marginal rate. Capital gains on overseas property are subject to CGT (18% or 24% depending on income). Double taxation relief may apply where tax is paid in Cambodia.

🇺🇸United States

US citizens and residents are taxed on worldwide income regardless of where they live. Foreign rental income must be reported on Schedule E. Foreign tax credits may offset taxes paid abroad. FBAR and FATCA reporting requirements may apply for foreign accounts exceeding thresholds.

🇦🇺Australia

Australian residents are taxed on worldwide income. Foreign rental income is declared in your tax return with deductions allowed for expenses. CGT applies on disposal, with a 50% discount for assets held over 12 months. Foreign income tax offsets may apply.

🇨🇦Canada

Canadian residents must report worldwide income including foreign rental income. Foreign tax credits available for taxes paid in Cambodia. Capital gains are 50% taxable. Form T1135 required for foreign property exceeding CAD $100,000.

🇸🇬Singapore

Singapore operates a territorial tax system. Foreign-sourced income (including rental income) is generally not taxed unless remitted to Singapore. Capital gains are not taxed in Singapore. One of the more favourable jurisdictions for overseas property investors.

🇭🇰Hong Kong

Hong Kong also operates a territorial system. Foreign rental income is not taxable in Hong Kong. No capital gains tax exists. Similar to Singapore, this is a favourable jurisdiction for overseas property investment from a tax perspective.

🇩🇪Germany

German tax residents are taxed on worldwide income. Foreign rental income is taxable at progressive rates (up to 45%). Capital gains on property held less than 10 years are taxable; held longer may be exempt. Double taxation agreements may provide relief.

🇫🇷France

French tax residents pay tax on worldwide income. Foreign rental income is taxed at progressive rates plus social charges (though non-EU property may have reduced social charges). Capital gains on foreign property are taxable with tapering relief for holding period.

🇦🇪United Arab Emirates

The UAE has no personal income tax and no capital gains tax for individuals. Foreign rental income and gains are not taxed. This makes the UAE one of the most tax-efficient jurisdictions for property investors. Corporate tax (9%) applies only to business profits above thresholds.

🇲🇾Malaysia

Malaysia operates a territorial tax system. Foreign-sourced income is generally exempt from Malaysian tax. Real Property Gains Tax (RPGT) applies only to Malaysian property, not overseas holdings. A relatively favourable position for foreign property investors.

Important

Tax rules change frequently and individual circumstances vary. The above is general guidance only. Always seek professional tax advice before making investment decisions.

Example Cost Sheet

Illustrative breakdown for a hypothetical 45m² 1-bedroom unit priced at $75,000.

Example Only

45m² 1-Bed Condo | $75,000 SPA

Figures are illustrative. Your actual costs will vary based on building, location, and current rates.

One-Time Costs (at Handover)

Title Transfer Tax (4%) $3,000
Admin / Processing Fees $800
Management Fee (6 months advance @ $1.00/m²) $270
Document Shipping (DHL) $100
Handover Total (est.) ~$4,170

Optional: Furnishing

Standard Furniture Package ~$6,000

Ongoing Costs (Monthly, When Occupied)

Management Fee ($1.00/m² x 45m²) $45
Electricity (moderate usage) $40
Water $8
Monthly Running Total (est.) ~$93

Annual Costs

TOIP Property Tax (est.) ~$75
Insurance (optional) ~$150

Frequently Asked Questions

What is the title transfer tax in Cambodia?

Title transfer tax is commonly referenced as 4% of the SPA (Sale and Purchase Agreement) value. This is paid at handover when ownership is registered. Confirm the exact amount with your developer or legal advisor as policies can change.

What are typical management fees for a condo in Phnom Penh?

Management fees are typically charged per square metre, commonly ranging from $0.80 to $1.50 per m² per month depending on the building. Premium developments may charge higher rates. Fees are usually paid quarterly in advance. See our after-sales support guide for owner setup details.

Is there property tax in Cambodia?

Yes. The Tax on Immovable Property (TOIP) applies at 0.1% annually on assessed property value above certain thresholds. Practical amounts for standard condos are typically modest. Confirm current rates and thresholds with a local tax advisor. See our taxes and fees guide for more detail.

What commission do agents charge when selling property?

Standard resale commission is typically 3% of the sale price, paid by the seller. Some sellers offer 5% to incentivise agents for quicker sales. Rates are negotiable and vary by agent and property type. See our exit strategy guide for more on selling.

Can I manage costs remotely as an overseas owner?

Yes. Management fees can be paid via bank transfer. Utilities are often handled by tenants or a property manager. We can coordinate setup and ongoing support remotely. See our remote purchase guide for the full process.

Do you accept cryptocurrency (USDT)?

We can accept USDT (crypto) for applicable service fees where permitted. Network/processing fees may apply and KYC/AML checks are required. Payment instructions are provided in writing before any payment is made.

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