Cambodia’s Housing Stamp Tax Exemptions Extended

February 9, 2026

The Ministry of Economy and Finance issued Notification No. 001 regarding the continued postponement of stamp tax implementation for certain real estate transfers. This decision aims to continue facilitating citizens who have purchased housing from housing development companies (Borey) or co-owned buildings (condominiums) and to further support the real estate sector. By extending these tax concessions, the government seeks to maintain market momentum and reduce the financial burden on homeowners during the current economic climate.

1. Applicability and Timeline

This notification applies to property owners, housing development companies (Boreys), and buyers of houses and condominiums. The exemptions and incentives which were initially to be implemented until 31 December 2025, have now been officially extended until 31 December 2026.

2. Key Requirements and Incentives

To qualify for the tax relief, the transfer of ownership or possession must meet specific criteria:

First-Time Home Buyers: The postponement of stamp tax implementation remains in effect for individuals purchasing their first home or transferring ownership for the first time.
New Purchases in 2026: In addition, any persons who purchase housing within a Borey or condominiums during the 2026 calendar year are also eligible to receive other tax exemptions and incentives.

Property Value Thresholds

A. Stamp duty tax exemption on houses (Borey or condominiums) that have a value of under or equal to USD 210,000.

B. Stamp duty tax relief on houses (Borey or condominiums) that have a value of more than USD 210,000 by allowing a deduction of USD 210,000 from the stamp duty tax base.

C. For the transfer of ownership or possessory rights of a second or subsequent house, a deduction of USD 70,000 is permitted from the stamp duty tax base.

3. Impact on Property Management

Property owners and managers should ensure that all transfer documentation is processed within the extension window which is under the end of 2026 to benefit from these incentives. The Ministry of Economy and Finance expects all property owners and the public to pay close attention to these updates and comply with the notification’s contents to ensure a smooth transition of property titles.

Important Note: Although it is great news for those intending to purchase or sell homes or condominiums in 2026, it is important to note that these incentives are only available for property that is purchased from real estate developers that are duly licensed by the Real Estate Business & Pawnshop Regulator or a Provincial Department of Economy of Finance.

Need Professional Assistance?

Should you require professional assistance in determining your eligibility for these tax exemptions or navigating the legal and contractual aspects of the sale and purchase or land transfer process, our team is available to provide expert guidance.

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SIN Soromnear

Co-Principal