Cambodia Property Ownership Costs
Transaction fees, running costs, taxes, and selling costs. A transparent breakdown for foreign investors.
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.
Request Your Cost SheetWhat 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).
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.
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.
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
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
Water
$0.50 – $1.00 per m³
Typically metered. Water costs are usually modest compared to electricity.
Typical 1-bed: $5-$15/month
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
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
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
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?
Request Your Cost SheetFurnishing 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.
Standard Package
From ~$5,000 – $10,000
Complete furnishing with quality items. Full bedroom suite, comfortable living area, kitchen equipment, and soft furnishings.
Recommended for most 1-2 bed rental units.
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.
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.
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.
Tax rules change frequently and individual circumstances vary. The above is general guidance only. Always seek professional tax advice before making investment decisions.
See our taxes and fees guide for more detail on Cambodia tax obligations.
Example Cost Sheet
Illustrative breakdown for a hypothetical 45m² 1-bedroom unit priced at $75,000.
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)
Optional: Furnishing
Ongoing Costs (Monthly, When Occupied)
Annual Costs
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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