Cambodia’s 2026 Stamp Duty Relief: What It Saves and the Full Cost of Buying Before 31 December

The price on a listing is never the full cost of owning a home. In Cambodia the extra costs are lower than in many countries, but they still add up, and some of them depend on timing, who you buy from and whether you plan to rent the property out. Knowing them before you reserve a unit avoids surprises at transfer and makes it easier to compare a ready condo with an off-plan one.

Whether you are buying a home to live in, a first apartment or an investment unit, the same rules apply. The main differences are the stamp duty relief available until the end of 2026 and the taxes that apply once you earn rent.

This guide explains every one-off cost of buying property in Cambodia, the stamp duty relief and its 2026 deadline, the running costs of owning a condo, the tax on rental income, and a worked example you can use for your own budget.

Related guides: for a tax-by-tax reference, see Cambodia property tax for foreign investors; for costs buyers often miss, see hidden costs of buying a condo in Phnom Penh; and for a full cost sheet after handover, see Cambodia property ownership costs.

Quick summary of costs

As a rule of thumb, foreign buyers paying full stamp duty should budget around 6% to 8% on top of the price. Buyers who qualify for the 2026 relief often pay much less.

Stamp duty and the 2026 relief

Stamp duty, also called transfer or registration tax, is the largest one-off cost. It is charged at 4% of the official transfer value set by the General Department of Taxation, which can be lower than the price you pay. Legally the buyer pays it, but who pays is often negotiated, so check your sale agreement.

The relief until 31 December 2026

Under a Ministry of Economy and Finance notification issued in January 2026, relief applies to houses in boreys and condo units bought from housing development companies until 31 December 2026:

• First-time buyers and first transfers: no stamp duty on properties valued at $210,000 or less. Above that, $210,000 is deducted from the taxable value.
• Second and later purchases: $70,000 is deducted from the taxable value.

For a typical one or two-bedroom condo bought from a developer, that can save several thousand dollars. The published notices do not clearly address foreign buyers, so ask the developer and your lawyer to confirm eligibility in writing before you sign. The relief does not apply to resale units bought from private owners, and it has been extended year by year, so do not assume it will continue into 2027.

Legal, agent and other fees

• Legal fees: a lawyer typically charges about 0.5% to 1% of the price to check the title, review the sale and purchase agreement and handle the transfer. For a foreign buyer this is money well spent.
• Agent commission: on sales, commission of around 3% to 5% is normally paid by the seller or developer, not the buyer.
• Valuation: needed in some transfers and for any financing. Fees are tiered, starting from about $170 for properties under $100,000.
• Strata title issue and admin: for new developments, the developer usually arranges the strata title after completion. Ask whether any administration or title fees are passed on to you.
• Bank transfer costs: international transfers carry fees and exchange margins at both ends. Since prices are in dollars, sending dollars avoids one conversion.

Running costs of owning a condo

• Building management fee: usually $1 to $2 per square meter per month, covering security, cleaning, lifts, pools and common areas. A 60 square meter unit would pay roughly $60 to $120 a month.
• Sinking fund: some buildings collect a one-off or annual contribution for major repairs.
• Annual property tax: 0.1% a year on the assessed value above 100 million riel (about $25,000). On most condos this comes to around $100 a year or less.
• Utilities: electricity and water are metered and usually paid by the occupier.
• Insurance: optional, but worth considering for contents and liability.
• Unit management: if you rent the unit out and live abroad, a manager typically charges 5% to 10% of the rent.

Good building management is worth paying for. In Phnom Penh, well-managed buildings rent faster and hold their value better. Our rental yield and cost analysis shows how these costs affect returns.

Tax on rental income

If you rent your property out, rental tax applies at 10% of gross rent. Where the tenant is a business and the owner is a non-resident, a 14% withholding tax is usually deducted by the tenant instead. Owners who hold property through a company may also need to charge VAT. Most individual landlords use their property manager or an accountant to handle filings.

Costs when you sell

Capital gains tax on property has been postponed until 1 January 2027. After that, a 20% rate applies to the gain, with the option of a simplified deduction instead of proving every cost. Our guide to the capital gains tax deferral explains the details, and our seller’s guide covers the rest of the process.

A worked example

Here is an illustration for a $150,000, 60 square meter condo bought new from a developer. Your figures will depend on the official valuation, your lawyer and the building.

Stamp duty is charged on the official value, which may be below the price, so the real figure without relief is often lower than the maximum shown. The Riel Property team can prepare the same breakdown for a specific unit.

When each cost is paid: a typical timeline

1. Reservation: a deposit, often $1,000 to $5,000, holds the unit while your lawyer checks the title and contract.
2. Weeks 1 to 4: sign the sale and purchase agreement and pay the first installment. Legal fees are usually paid at this stage.
3. Off-plan purchases: further installments follow the construction schedule, with the balance due at handover.
4. Ready units: the balance is paid before transfer, and the strata title transfer usually takes around 12 weeks from signing.
5. At transfer: stamp duty, if any, is paid before the new title is issued in your name.
6. After handover: management fees start monthly, and property tax is due each year.

Paying by bank transfer, cash or crypto

Most purchases are paid by international bank transfer in US dollars. For off-plan projects, developers usually offer staged payment plans tied to construction, which spreads the cost. Ready condos are normally paid in fewer, larger installments before transfer. Some sellers also accept cash or crypto, which our crypto buying guide explains. Whatever the method, keep a clear record of where the money came from.

Riel Property can give you a full cost breakdown for any unit you are considering, including whether the 2026 relief is likely to apply. For the wider buying process, see our guide to buying property in Cambodia as a foreigner, and our investment guides for yields and market data. If you are selling a home elsewhere to fund the purchase, specialist buyers such as Quick House Buyer in the UK and Sell Property Fast in the UAE can speed up that step.

Free download: The Cambodia Property Guide 2026 covers ownership rules, costs and taxes, off-plan buying, visas, where to buy and realistic returns in one 22-page PDF.

Frequently asked questions

How much is stamp duty on property in Cambodia?

Stamp duty is 4% of the official transfer value. Until 31 December 2026, first-time buyers from developers pay nothing on properties up to $210,000, and later purchases get a $70,000 deduction.

Do foreigners qualify for the 2026 stamp duty relief?

The published notices do not clearly address foreign buyers. Ask the developer and your lawyer to confirm eligibility in writing before signing.

What are the annual costs of owning a condo in Cambodia?

Mainly the building management fee of about $1 to $2 per square meter per month, plus an annual property tax of 0.1% on the assessed value above about $25,000.

Is there tax on rental income in Cambodia?

Yes. Rental tax is 10% of gross rent. Where a business tenant pays a non-resident owner, 14% is usually withheld instead.

Do I pay capital gains tax when I sell?

Not on sales completed before 1 January 2027. After that, a 20% capital gains tax applies to the gain.

How much should I budget on top of the price?

Around 6% to 8% if you pay full stamp duty, and much less if the 2026 relief applies. Add the yearly management fee and property tax to your running budget.