Authored by the expert who managed and guided the team behind the Cambodia Property Pack
Everything you need to know before buying real estate is included in our Cambodia Property Pack
Buying property in Cambodia as a foreigner comes with a unique set of costs, taxes, and fees that you need to understand before signing anything.
This guide breaks down every expense you should expect, from the mandatory 4% transfer tax to the optional but highly recommended legal checks that protect your investment.
We constantly update this blog post to reflect the latest tax rules and market practices in Cambodia.
And if you're planning to buy a property in this place, you may want to download our pack covering the real estate market in Cambodia.
Overall, how much extra should I budget on top of the purchase price in Cambodia in 2026?
How much are total buyer closing costs in Cambodia in 2026?
As of early 2026, total buyer closing costs in Cambodia typically range from 5% to 10% of the purchase price, which means a property priced at USD 100,000 (about KHR 410 million or EUR 96,000) would require an extra USD 5,000 to USD 10,000 for all fees and taxes.
If you keep expenses to the bare legal minimum in Cambodia, you can expect to pay around 5% extra, covering just the mandatory 4% transfer tax plus basic paperwork fees of roughly USD 5,000 (KHR 20.5 million or EUR 4,800) on a USD 100,000 property.
For a more realistic worst-case scenario that accounts for legal due diligence, valuation, and potential buyer-side agent fees in Cambodia, you should budget up to 10% extra, which translates to USD 10,000 (KHR 41 million or EUR 9,600) on that same USD 100,000 property.
The main factors that push your Cambodia closing costs toward the high end include hiring a buyer's agent (adding 1% to 3%), requesting comprehensive title searches (adding USD 300 to USD 1,500), and needing professional valuation services (adding roughly 0.17% of property value).
What's the usual total % of fees and taxes over the purchase price in Cambodia?
For most foreign individual buyers of residential property in Cambodia, the usual total percentage of fees and taxes falls between 6% and 8% of the purchase price.
This range covers the vast majority of standard Cambodia property transactions, with 6% representing a straightforward deal with minimal professional services and 8% reflecting a more thorough approach with independent legal support.
Of that total percentage in Cambodia, roughly 4% goes to government taxes (the transfer tax), while the remaining 2% to 4% covers professional service fees like lawyers, valuations, and any buyer-side agent commissions.
By the way, you will find much more detailed data in our property pack covering the real estate market in Cambodia.
What costs are always mandatory when buying in Cambodia in 2026?
As of early 2026, the mandatory costs when buying property in Cambodia include the 4% transfer tax (also called registration tax or stamp duty), the basic title transfer paperwork, and for foreigners buying condos, verification that the unit qualifies under Cambodia's foreign ownership rules for co-owned buildings.
Optional but highly recommended costs for foreign buyers in Cambodia include hiring an independent lawyer for title and encumbrance checks (typically USD 300 to USD 1,500), getting a professional property valuation (around 0.17% of value), and using translation or interpreter services so you fully understand Khmer documents before signing.
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What taxes do I pay when buying a property in Cambodia in 2026?
What is the property transfer tax rate in Cambodia in 2026?
As of early 2026, the property transfer tax rate in Cambodia is 4% of the transfer value, and this tax is commonly referred to as registration tax or stamp duty.
There is no additional transfer tax surcharge specifically for foreigners buying property in Cambodia, though the main restriction for foreigners is what they can legally own (primarily strata-title condo units above the ground floor, not land).
VAT on residential property purchases in Cambodia is not a standard line item for most private resale transactions, but it can apply when you buy from a VAT-registered developer, so you should check your invoice or developer contract carefully.
Stamp duty (the 4% transfer tax) in Cambodia must be paid within three months of the legal transfer, and while it is technically the buyer's legal obligation, sellers often handle the payment and factor it into the sale price.
Are there tax exemptions or reduced rates for first-time buyers in Cambodia?
Cambodia had a stamp tax exemption program for first-time buyers under Notification No. 020 that ran from January 1, 2025 to December 31, 2025, but as of early 2026, this relief has ended unless a new extension notice is issued.
If you buy property through a company in Cambodia, the 4% transfer tax still applies at the asset level for direct property purchases, and if you structure the deal as a share transfer of an "Immovable Property Company," the transfer tax rate for those shares is also 4% under Cambodia's current tax framework.
There is no significant tax difference between buying a new-build property versus a resale property in Cambodia since the 4% transfer tax applies in both cases, though new-build purchases often include additional contractual costs like developer fees and sinking funds that feel like closing costs.
Since the first-time buyer exemption program in Cambodia ended in December 2025, there are currently no specific documentation requirements to meet for such exemptions, but you should monitor official announcements in case a new program is introduced.
We did some research and made this infographic to help you quickly compare rental yields of the major cities in Cambodia versus those in neighboring countries. It provides a clear view of how this country positions itself as a real estate investment destination, which might interest you if you’re planning to invest there.
Which professional fees will I pay as a buyer in Cambodia in 2026?
How much does a notary or conveyancing lawyer cost in Cambodia in 2026?
As of early 2026, hiring a lawyer or conveyancer for a Cambodia property purchase typically costs between 0.5% and 1.5% of the property price, or roughly USD 500 to USD 1,500 (KHR 2 million to KHR 6 million, or EUR 480 to EUR 1,440) as a fixed fee on smaller transactions.
Lawyer fees in Cambodia are commonly charged either as a percentage of the property price for larger deals or as a flat fee for more straightforward purchases, depending on the complexity of the title history and whether corporate structures are involved.
Translation and interpreter services for foreign buyers in Cambodia typically cost between USD 100 and USD 300 (KHR 410,000 to KHR 1.2 million, or EUR 96 to EUR 288) for the transaction days, which is a small cost that significantly reduces your risk of misunderstanding Khmer documents.
Most individual buyers in Cambodia who are only purchasing (not renting out) skip a tax advisor, but if you plan to rent out or use a company structure, budget USD 300 to USD 1,000 (KHR 1.2 million to KHR 4.1 million, or EUR 288 to EUR 960) for initial setup advice.
We have a whole part dedicated to these topics in our our real estate pack about Cambodia.
What's the typical real estate agent fee in Cambodia in 2026?
As of early 2026, the typical real estate agent commission in Cambodia is around 3% of the sale price, though this rate and who pays it can vary depending on the deal and whether the arrangement is exclusive.
In many Cambodia transactions, the seller pays the agent commission (which is then economically built into the property price), but if you hire your own buyer's agent as a foreigner, you should budget 1% to 3% for their services.
The realistic range for agent fees in Cambodia spans from 0% (if you use only the seller's listing agent) to about 3% of the purchase price if you engage a dedicated buyer's representative to help you navigate the market.
How much do legal checks cost (title, liens, permits) in Cambodia?
Legal checks including title search, liens verification, and permits review in Cambodia typically cost between USD 300 and USD 1,500 (KHR 1.2 million to KHR 6 million, or EUR 288 to EUR 1,440), with the price varying based on the property's title history and whether it involves foreign ownership verification for a strata-title condo.
Property valuation fees in Cambodia follow commonly referenced schedules and typically run around 0.17% of the property value, which means roughly USD 170 (KHR 700,000 or EUR 163) on a USD 100,000 property, with minimum fees applying for lower-value properties.
The most critical legal check you should never skip in Cambodia is the title and encumbrance verification, especially for foreigners who must confirm that a condo unit is in a properly registered co-owned building and falls within the 70% foreign ownership cap.
Buying a property with hidden issues is something we mention in our list of risks and pitfalls people face when buying real estate in Cambodia.
Get the full checklist for your due diligence in Cambodia
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What hidden or surprise costs should I watch for in Cambodia right now?
What are the most common unexpected fees buyers discover in Cambodia?
The most common unexpected fees buyers discover in Cambodia include condo sinking funds or capital reserves charged near handover (often calculated per square meter), building management fees that start immediately even before you move in, utility connection deposits, undisclosed "documentation" or "processing" add-ons in developer contracts, and renovation approval deposits in managed buildings.
While it is uncommon in Cambodia to automatically inherit unpaid property taxes the way some countries work, you can inherit unpaid building fees, sinking fund arrears, or disputes tied to the unit, which is why getting a written statement from building management is valuable for condo purchases.
Yes, buyers do get scammed in Cambodia, particularly around "reservation" or "booking fees" with pressure to pay before verifying title or the seller's authority, so your best defense is to verify ownership and title first and only pay through controlled channels after documents have been properly checked.
The fees usually not disclosed upfront by sellers or agents in Cambodia include sinking fund contributions, move-in fees, parking or storage charges, and renovation deposits, all of which are common surprises in condo transactions.
In our property pack covering the property buying process in Cambodia, we go into details so you can avoid these pitfalls.
Are there extra fees if the property has a tenant in Cambodia?
If the property you are buying in Cambodia has a tenant, you should plan for extra costs including handover timing delays (you may need to honor notice periods), deposit transfer logistics (determining who holds the security deposit and whether it transfers to you), and legal review fees for examining the existing lease, which together could add USD 200 to USD 500 (KHR 820,000 to KHR 2 million, or EUR 192 to EUR 480) depending on complexity.
When purchasing a tenanted property in Cambodia, buyers typically inherit the existing lease obligations, meaning you must honor the lease terms until the contract naturally expires or is legally terminated by mutual agreement.
Terminating an existing lease immediately after purchase in Cambodia is generally not possible if the tenant has a valid contract, so you should review the lease terms carefully before buying to understand when you can take vacant possession.
A sitting tenant in Cambodia can affect the property's market value both positively (guaranteed rental income) and negatively (less flexibility), and it often gives you more negotiating power since the seller pool of interested buyers is smaller.
If you want to optimize your rental strategy, you can read our complete guide on how to buy and rent out in Cambodia.
We have made this infographic to give you a quick and clear snapshot of the property market in Cambodia. It highlights key facts like rental prices, yields, and property costs both in city centers and outside, so you can easily compare opportunities. We’ve done some research and also included useful insights about the country’s economy, like GDP, population, and interest rates, to help you understand the bigger picture.
Which fees are negotiable, and who really pays what in Cambodia?
Which closing costs are negotiable in Cambodia right now?
The negotiable closing costs in Cambodia include the real estate agent commission (both the rate and who pays it), who economically bears the 4% transfer tax (even though it is legally the buyer's obligation, it is often handled by the seller and priced into the deal), the legal fee structure (fixed versus percentage, and scope of due diligence), and whether you use a valuation service at all.
The closing cost that is fixed by law and cannot be negotiated in Cambodia is the 4% transfer tax rate itself, though you can negotiate with the seller about who absorbs this cost in practice.
On negotiable fees in Cambodia, buyers can realistically achieve discounts of 0.5% to 1% on agent commissions by negotiating scope of services or comparing multiple agents, and you can often get the seller to cover or split the transfer tax if you have leverage in the negotiation.
Can I ask the seller to cover some closing costs in Cambodia?
Yes, asking the seller to cover some closing costs is common in Cambodia property transactions, and sellers frequently agree to this by embedding the costs into the negotiated sale price rather than as a separate line item.
The specific closing costs that sellers in Cambodia are most commonly willing to cover include the 4% transfer tax (by factoring it into their net price expectation) and sometimes agent commissions when they have engaged the listing agent.
Sellers in Cambodia are more likely to accept covering closing costs when the property has been on the market for a while, when they need a quick sale, or in a buyer's market with plenty of available inventory.
Is price bargaining common in Cambodia in 2026?
As of early 2026, price bargaining is common and expected in Cambodia's property market, with most sellers anticipating some negotiation below their asking price.
Buyers in Cambodia typically negotiate discounts of around 3% to 8% below the asking price, with prime central Phnom Penh areas like BKK1 and Tonle Bassac holding firmer while outer districts like Sen Sok offer more flexibility, and stale listings or motivated sellers may accept even larger discounts.
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What monthly, quarterly or annual costs will I pay as an owner in Cambodia?
What's the realistic monthly owner budget in Cambodia right now?
A realistic monthly owner budget for a typical condo in Cambodia ranges from USD 100 to USD 300 (KHR 410,000 to KHR 1.2 million, or EUR 96 to EUR 288) for a 70 square meter unit, covering building management fees, utilities, and a small maintenance reserve.
The main recurring expense categories that make up this monthly budget in Cambodia include building management fees (typically USD 1 to USD 2 per square meter per month), utilities and internet (variable based on usage), and a prudent maintenance reserve of about 0.5% to 1% of property value per year divided by 12.
The realistic range for monthly owner costs in Cambodia spans from around USD 70 (KHR 287,000 or EUR 67) for a small studio with low management fees to USD 400 or more (KHR 1.6 million or EUR 384) for a larger unit in a premium building with higher service charges.
The monthly cost that tends to vary the most in Cambodia is building management fees, which differ significantly depending on whether your condo is in a basic local development or a premium internationally managed tower with amenities like pools and gyms.
You can see how this budget affect your gross and rental yields in Cambodia here.
What is the annual property tax amount in Cambodia in 2026?
As of early 2026, the annual property tax in Cambodia (called Tax on Immovable Property) is 0.1% of the assessed value above KHR 100 million (about USD 25,000 or EUR 24,000), which means a property assessed at USD 100,000 would have roughly USD 75 (KHR 307,500 or EUR 72) in annual property tax.
The realistic range for annual property taxes in Cambodia spans from zero (if your property is assessed below the KHR 100 million threshold) to a few hundred dollars per year for properties valued up to USD 500,000, making this a relatively modest ongoing cost compared to many other countries.
Property tax in Cambodia is calculated based on the assessed value determined by a government committee, which may differ from your purchase price, and the 0.1% rate applies only to the portion of value exceeding the KHR 100 million threshold.
There are no widely publicized exemptions or reductions for individual property owners in Cambodia, though properties below the threshold effectively pay no property tax, and the annual payment is due by September 30 each year.
We created this infographic to give you a simple idea of how much it costs to buy property in different parts of Cambodia. As you can see, it breaks down price ranges and property types for popular cities in the country. We hope this makes it easier to explore your options and understand the market.
If I rent it out, what extra taxes and fees apply in Cambodia in 2026?
What tax rate applies to rental income in Cambodia in 2026?
As of early 2026, individual property owners in Cambodia who are not registered under the self-assessment tax regime pay an Immovable Property Rental Tax of 10% on gross rental income, with filings generally due monthly after registering with the tax authorities.
Under the standard 10% gross rental tax in Cambodia, landlords cannot deduct expenses like repairs, management fees, or mortgage interest, which makes the system simpler to comply with but less flexible than regimes that allow expense deductions.
Since the 10% rental tax in Cambodia applies to gross income without deductions, the effective tax rate is simply 10%, though landlords who register under the self-assessment regime may have different treatment and should consult a tax advisor.
Foreign property owners in Cambodia generally pay the same 10% rental tax rate as residents, though the specific filing and registration requirements may involve additional administrative steps for non-residents.
Do I pay tax on short-term rentals in Cambodia in 2026?
As of early 2026, short-term rental income in Cambodia is subject to tax, and depending on how you operate your short-term rental, you may need to register as a business and comply with additional licensing and tax obligations beyond the standard 10% rental tax.
Short-term rentals in Cambodia can trigger higher operational complexity than long-term rentals, including platform fees, cleaning costs, and potentially different business registration requirements, so you should confirm your specific obligations based on your rental model.
If you want to optimize your rental strategy, you can read our complete guide on how to buy and rent out in Cambodia.
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If I sell later, what taxes and fees will I pay in Cambodia in 2026?
What's the total cost of selling as a % of price in Cambodia in 2026?
As of early 2026, the total cost of selling a property in Cambodia typically ranges from 3% to 6% of the sale price, depending on your agent arrangement and how you negotiate the transfer tax with the buyer.
The realistic range for total selling costs in Cambodia spans from about 3% (if you sell without an agent or negotiate that the buyer pays the full transfer tax) to about 6% (if you cover a full agent commission and absorb part of the transfer tax economically).
The specific cost categories that make up Cambodia selling expenses include agent commission (often around 3%), any seller-side legal or administrative fees (variable but usually modest), and potentially a portion of the 4% transfer tax if you agree to absorb it through price negotiation.
The single largest contributor to selling expenses in Cambodia is typically the real estate agent commission at around 3%, though how the 4% transfer tax is split between buyer and seller can significantly shift the total seller cost.
What capital gains tax applies when selling in Cambodia in 2026?
As of early 2026, Cambodia has postponed the implementation of capital gains tax on the sale of immovable property until January 1, 2027, which means most residential property sellers in 2026 will not owe capital gains tax on their sale.
Since capital gains tax on real estate is deferred until 2027 in Cambodia, there are currently no exemptions to apply for, though when the tax does take effect, details on exemptions for primary residence or holding period may be clarified.
Foreigners selling property in Cambodia in 2026 do not face an extra capital gains tax beyond what Cambodian residents would pay, and since the real estate capital gains tax is deferred, the practical focus for 2026 sellers is on agent fees and transfer tax negotiation.
When capital gains tax on immovable property does take effect in Cambodia (expected 2027), the gain will likely be calculated as the sale price minus the original purchase price, though the specific rules and any adjustments for improvements or inflation will be determined by the implementing regulations.
We made this infographic to show you how property prices in Cambodia compare to other big cities across the region. It breaks down the average price per square meter in city centers, so you can see how cities stack up. It’s an easy way to spot where you might get the best value for your money. We hope you like it.
What sources have we used to write this blog article?
Whether it's in our blog articles or the market analyses included in our property pack about Cambodia, we always rely on the strongest methodology we can … and we don't throw out numbers at random.
We also aim to be fully transparent, so below we've listed the authoritative sources we used, and explained how we used them and the methods behind our estimates.
| Source | Why It's Authoritative | How We Used It |
|---|---|---|
| Cambodia Foreign Ownership Law (CDC) | Official primary legal text from a Cambodian government body. | We used it to define what foreigners can legally own in Cambodia. We also used it to explain strata title requirements and the 70% foreign ownership cap. |
| DFDL Investment Guide to Real Estate in Cambodia 2025 | Long-established regional law firm compiling Cambodia's rules with legal citations. | We used it as the backbone for tax rates, transfer tax timing, and rental tax rules. We cross-checked its explanations against other professional sources for accuracy. |
| PwC Cambodia Newsbrief (January 2026) | Major global accounting firm summarizing Cambodia's newest tax notices. | We used it to confirm the capital gains tax deferral to 2027. We triangulated it with law firm alerts and news reports for reliability. |
| DFDL Legal Update on CGT Deferral (January 2026) | Specialist legal update responding to an official government notification. | We used it to clarify that real estate CGT is deferred while other CGT categories proceed. We shaped the "sell later" section based on this guidance. |
| Rajah & Tann Asia CGT Delay Note | Reputable regional law firm summarizing a specific Cambodian tax notification. | We used it as an independent cross-check on the CGT effective date. We confirmed we weren't relying on one firm's interpretation. |
| Phnom Penh Post (January 2026) | Leading Cambodian newspaper quoting official notice language. | We used it to corroborate the CGT deferral date in plain language. We used it as a reality check on government communication. |
| Harbor Property Fee Guide | Mainstream Cambodia property portal citing MEF regulated fee schedules. | We used it for valuation and brokerage fee ranges that buyers see in practice. We cross-checked the underlying regulation with ASEAN valuers documentation. |
| ASEAN Valuers Association | Industry association document used for professional practice across ASEAN. | We used it to corroborate that Cambodia has a formal fee framework (Prakas 761). We used it to triangulate valuation fee assumptions. |
| Realestate.com.kh Ownership Costs | One of Cambodia's largest property platforms with detailed consumer-facing breakdowns. | We used it to estimate monthly building management fees and sinking fund costs. We anchored tax information separately to professional sources. |
| Realestate.com.kh Strata Title Guide | Well-known local platform summarizing practical steps for foreign buyers. | We used it to translate legal rules into practical buyer steps. We cross-checked core rules against the official CDC law text. |
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