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
Yes, US citizens can legally buy property in Cambodia, but there are important restrictions that depend on the type of property you want to purchase.
This guide covers everything American buyers need to know about foreign ownership rules, taxes, mortgages, and US tax implications when buying residential property in Cambodia in 2026.
We constantly update this blog post to reflect the latest changes in Cambodian property law and market conditions.
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.
Can a US citizen legally buy residential property in Cambodia right now?
Can I buy a home in Cambodia as a US citizen in 2026?
As of early 2026, US citizens can legally buy condominium units in Cambodia through the foreign ownership framework, but they cannot directly own land or landed properties like villas and houses.
The standard buying process for a US citizen involves selecting an eligible condo unit in a registered co-owned building, signing a sale and purchase agreement, completing due diligence on the title, and registering the property with the Cadastral Office to obtain a strata title.
This means that while you can own a condo unit outright in your own name, you will need to use alternative structures like long-term leases or Cambodian company arrangements if you want to live in a villa or standalone house with land.
By the way, we've written a blog article detailing all the foreigner rights regarding properties in Cambodia.
Are there many Americans buying property and living in Cambodia in 2026?
As of early 2026, Cambodia hosts an estimated several thousand American residents, with the US ranking among the notable source countries for visitors and expats according to official Ministry of Tourism statistics.
American expats in Cambodia tend to concentrate in Phnom Penh neighborhoods like BKK1 (Boeung Keng Kang 1), Tonle Bassac, Toul Tom Poung near the Russian Market, and the Riverside area, with smaller communities in Siem Reap near Angkor Wat and the coastal town of Kampot.
The top three reasons Americans choose Cambodia include the remarkably low cost of living (around $1,000 to $1,500 per month for a comfortable lifestyle), the straightforward visa system allowing easy long-term stays, and the growing expat community with modern amenities in major cities.
The American expat community in Cambodia appears to be growing steadily, driven by remote work opportunities, retirement seekers looking for affordable alternatives to Western countries, and entrepreneurs attracted to Cambodia's developing economy and business-friendly environment.
Do foreigners have the same buying rights as locals in Cambodia?
No, foreigners including US citizens do not have the same property rights as Cambodian nationals, since Khmer citizens can own land outright while foreigners are restricted to owning condominium units (up to 70% of a building's units) and cannot hold land titles in their own name.
For Americans specifically, there are no additional restrictions compared to other foreigners in Cambodian property law itself, but landed properties like villas, borey houses (gated community homes), shophouses, and any property with land are off-limits for direct foreign ownership regardless of nationality.
We cover all these things in length in our pack about the property market in Cambodia.
Can I buy property in Cambodia without a residence permit?
Yes, foreigners can purchase eligible condominium units in Cambodia without a residence permit, as Cambodia does not require residency status for property ownership under the co-owned building framework.
The process for non-resident buyers typically involves working with a local lawyer or agent, signing documents via power of attorney if you cannot travel to Cambodia, completing bank transfers through a Cambodian account, and registering the property remotely through your legal representative.
Buying property in Cambodia does not automatically grant any visa or residency rights to foreign owners, so you should treat any marketing claims about "property-based residency" with skepticism and verify them with immigration counsel.
The main practical challenge for non-resident buyers is managing due diligence from abroad, including verifying the developer's credentials, confirming the property has a proper strata title, and ensuring your funds transfer complies with both Cambodian and US banking regulations.
Can US citizens own land in Cambodia?
No, US citizens cannot directly own land in Cambodia, as the Cambodian Constitution explicitly reserves land ownership for Khmer nationals and Khmer legal entities (companies with at least 51% Cambodian ownership).
In Cambodia, freehold ownership of land is only available to Cambodian citizens, while foreigners who want access to landed properties typically use leasehold arrangements (long-term leases of 50 years or more with renewal options) that give them the right to use the land without owning it.
Unlike some countries that restrict foreign land ownership only in border areas or agricultural zones, Cambodia's land ownership restriction applies nationwide to all land categories, meaning there is no geographic zone where Americans can directly own land.
For Americans who want a villa or house with land, the most common workarounds include signing a long lease with a Cambodian landowner, setting up a Cambodian company with majority local ownership to hold the land, or using Cambodia's new trust law framework where a trustee holds title on behalf of the foreign beneficiary.
What documents will I need to buy in Cambodia?
To purchase property in Cambodia as a US citizen, you will need your valid US passport (with certified copies), proof of your home address, marital status documentation if applicable, signed sale and purchase agreement, and bank statements showing proof of funds.
Cambodia does not require foreigners to obtain a local tax identification number before purchasing property, but you may need one later if you plan to rent out the property and report rental income to the General Department of Taxation.
A local Cambodian bank account is not strictly mandatory to complete a purchase, but most buyers open one to handle ongoing payments like condo management fees, utility bills, and any future rental income from tenants.
Proof of funds documentation is increasingly required by developers and banks in Cambodia, and as a US person you should also expect additional FATCA-related forms when opening bank accounts due to the US-Cambodia intergovernmental agreement on tax information sharing.
We have a whole section dedicated to all the documents you need in our Cambodia property pack.
Can a foreign-owned company buy property in Cambodia?
A fully foreign-owned company cannot buy land or landed property in Cambodia, because land ownership requires Khmer legal entity status which means at least 51% of shares must be owned by Cambodian nationals or Cambodian companies.
Some Americans do use corporate structures in Cambodia, typically a "land holding company" with 51% Cambodian ownership on paper, but this approach involves legal complexity and requires careful structuring with experienced Cambodian lawyers to protect the foreign investor's interests.
Using a company structure does not necessarily lower taxes compared to personal ownership, and it often increases compliance costs since Cambodian companies must file monthly tax returns, maintain registered offices, and pay annual licensing fees that can easily exceed $10,000 per year.
The main drawback of company ownership is the structural risk, because you are relying on contractual arrangements and shareholder agreements rather than direct title, and enforcement of these agreements in Cambodian courts can be unpredictable if disputes arise with your Cambodian partners.
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What taxes and fees will I pay in Cambodia in 2026?
What are buyer taxes in Cambodia in 2026?
As of early 2026, the baseline property transfer tax (stamp duty) in Cambodia is 4% of the government-assessed property value, which means on a $100,000 condo (about 400 million Cambodian Riel or 92,000 EUR), you would pay approximately $4,000 in transfer tax if no exemptions apply.
The main tax components for buyers in Cambodia include the 4% stamp duty on the transfer, and starting from January 2026, a new 20% capital gains tax applies when you eventually sell the property, though this only affects the profit you make on resale rather than the purchase itself.
There is generally no difference in buyer tax rates between foreigners and locals in Cambodia, but the government has extended stamp duty exemptions through December 31, 2026 for properties valued under $70,000 and for first-time buyers of borey homes and condos valued up to $210,000 when purchased directly from developers.
If you want to go into more details, we also have a page detailing all the property taxes and fees in Cambodia.
What are other closing costs in Cambodia in 2026?
As of early 2026, buyers in Cambodia should budget an additional 2% to 4% of the purchase price for closing costs beyond taxes, which on a $100,000 property (400 million KHR or 92,000 EUR) means roughly $2,000 to $4,000 for legal fees, registration, and related expenses.
The main closing cost categories include legal and conveyancing fees at 0.5% to 1.5% of the purchase price ($500 to $1,500 on a $100,000 purchase), title registration and processing fees typically under $500, valuation fees if you are getting a mortgage at around 0.5% to 1% of the loan amount, and developer transfer fees that vary by project.
Legal fees and agent commissions are generally negotiable in Cambodia, especially on higher-value transactions, and some developers absorb transfer fees as part of promotional campaigns, so it is worth asking what costs can be reduced or waived.
The closing cost that tends to surprise foreign buyers the most is the condo sinking fund contribution, which many Phnom Penh developments require as an upfront payment (often equivalent to one or two years of management fees) on top of regular monthly charges.
Are there hidden fees foreigners miss in Cambodia right now?
Foreign buyers in Cambodia commonly encounter an additional $500 to $2,000 (2 to 8 million KHR or 460 to 1,840 EUR) in overlooked fees beyond the main purchase costs, depending on the property type and financing arrangements.
The top three hidden fees that foreign buyers most often fail to budget for include condo sinking fund contributions (typically $500 to $1,500 upfront), currency exchange costs when transferring dollars into Cambodia (0.5% to 2% of the amount), and document translation and notarization fees for foreign documents ($100 to $300 per document set).
After purchase, foreign owners often underestimate ongoing annual costs like condo management fees ($50 to $200 per month depending on the building), the annual Tax on Immovable Property at 0.1% of assessed value for properties over 100 million KHR (about $25,000), and utility connection deposits that can run $200 to $500 for electricity and water setup.
Getting surprised by hidden fees is one of the pitfalls people face when buying real estate in Cambodia.
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.
Can I get a mortgage as a US citizen in Cambodia in 2026?
Do banks lend to US citizens in Cambodia in 2026?
As of early 2026, some Cambodian banks do offer mortgages to US citizens, but financing options for foreign buyers are more limited than for local residents and typically focus on condo units in established developments rather than landed properties.
US citizens generally receive similar treatment to other foreign nationals when applying for mortgages in Cambodia, with banks evaluating applications based on income documentation, down payment size, and property type rather than giving preference to any particular nationality.
The main reason some Cambodian banks are hesitant to lend to American borrowers specifically is the FATCA compliance burden, which requires banks to report US account holders to American tax authorities and creates additional paperwork and administrative costs.
The typical approval rate for US citizens applying for property loans in Cambodia is lower than for locals, with estimates suggesting that foreigners face a roughly 40% to 60% success rate compared to higher approval rates for Cambodian nationals with similar income profiles.
There is a full document dedicated to mortgage for foreigners in our pack covering the property buying process in Cambodia.
What down payment do American people need in Cambodia in 2026?
As of early 2026, US citizens typically need a minimum down payment of 20% to 30% for a mortgage in Cambodia, which means on a $100,000 condo (400 million KHR or 92,000 EUR) you would need to put down at least $20,000 to $30,000 (80 to 120 million KHR or 18,400 to 27,600 EUR).
The typical down payment range for foreign buyers runs from the minimum 20% advertised by some banks up to 40% in practice, with most foreigners finding that 30% to 35% down is a more realistic expectation when actually getting approved.
Yes, a larger down payment does improve your mortgage terms in Cambodia, as putting down 35% or more typically gets you a lower interest rate (sometimes 0.25% to 0.5% better) and smoother approval process compared to buyers stretching to the minimum down payment.
You can also read our latest update about mortgage and interest rates in Cambodia.
What interest rates do US citizens get in Cambodia in 2026?
As of early 2026, US citizens can expect mortgage interest rates in Cambodia ranging from approximately 6.5% to 10% per year for USD-denominated loans, depending on the bank, loan-to-value ratio, and borrower profile.
Interest rates for foreign buyers in Cambodia are generally similar to or slightly higher than rates offered to local residents, with the difference typically coming from higher down payment requirements rather than a direct rate premium for foreigners.
Fixed-rate mortgages are less common in Cambodia than step-up or variable structures, where you might get a lower "teaser" rate of 6.5% to 7% for the first one to three years that then increases to 8% to 10% for the remaining loan term.
The single factor with the biggest impact on the interest rate a US citizen will be offered is the loan-to-value ratio, meaning borrowers who can put down 35% or more will typically receive better rates than those stretching to 20% down.
Can I use US income to qualify in Cambodia right now?
Yes, many Cambodian banks accept US-sourced income for mortgage qualification, though they typically require more extensive documentation to verify foreign income compared to local salary earners.
Banks in Cambodia typically require American applicants to provide two years of US tax returns, recent pay stubs or employment contracts, three to six months of bank statements showing regular income deposits, and sometimes a letter from your US employer confirming your position and salary.
If standard US documentation is insufficient, some Cambodian banks accept alternative verification like business financial statements for self-employed applicants, proof of rental income from other properties, or substantial cash deposits that demonstrate ability to service the loan.
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How do US taxes interact with owning property in Cambodia?
Do I have to declare the property to the IRS from Cambodia?
Owning foreign real estate in Cambodia does not by itself trigger a specific IRS reporting form, but you must report any rental income on your US tax return and declare capital gains when you sell the property.
While the property itself does not require a dedicated form, related financial accounts do, and if you open a Cambodian bank account to collect rent or pay expenses, you may need to file FBAR (FinCEN Form 114) and possibly IRS Form 8938 depending on account balances.
Simply owning a property in Cambodia without renting it out or selling it does not create additional IRS filing requirements beyond your normal tax return, but the reporting obligations begin once you earn income from the property or realize a gain on its sale.
Will I pay tax twice in the US and Cambodia in 2026?
As of early 2026, there is a real risk of paying tax on the same income in both the US and Cambodia, particularly on rental income and capital gains, because Cambodia taxes property income locally and the US taxes its citizens on worldwide income.
There is no comprehensive income tax treaty between the US and Cambodia as of early 2026, which means you cannot rely on treaty provisions to automatically reduce withholding rates or eliminate double taxation on your Cambodian property income.
Without a treaty, the main tool to avoid double taxation is the Foreign Tax Credit (IRS Form 1116), which allows you to offset income taxes paid to Cambodia against your US tax liability on the same income, dollar for dollar up to certain limits.
Property taxes paid in Cambodia may be deductible on your US return depending on how you use the property, with rental property expenses including Cambodian taxes generally deductible against rental income, while taxes on a personal-use vacation home face stricter limitations under current US rules.
Do I need FATCA reporting when buying in Cambodia?
FATCA reporting for US citizens buying property in Cambodia is triggered not by the property itself but by the Cambodian financial accounts you open, such as bank accounts to hold purchase funds, collect rent, or pay expenses.
The specific FATCA thresholds that trigger Form 8938 filing depend on your residency status: for US residents, you must file if your foreign financial assets exceed $50,000 on the last day of the year or $75,000 at any point during the year, with higher thresholds for married couples filing jointly.
FATCA reporting (Form 8938) differs from FBAR (FinCEN Form 114) in that FBAR applies to anyone with foreign bank accounts exceeding $10,000 in aggregate at any time during the year, while FATCA has higher thresholds but covers a broader range of foreign financial assets beyond just bank accounts.
Consulting a US CPA before buying property in Cambodia is strongly recommended, and you should specifically ask about FBAR and FATCA filing requirements, how to structure rental income reporting, whether to elect to treat your Cambodian rental as a business, and how capital gains will be taxed when you eventually sell.
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.
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 |
|---|---|---|
| Constitution of the Kingdom of Cambodia | It's the constitutional baseline for property ownership rights in Cambodia. | We used it to anchor the rule that foreigners cannot own land directly. We referenced it when explaining what Americans can and cannot buy. |
| Cambodia Land Law (2001) | It's the core statute governing land ownership and rights in Cambodia. | We used it to verify land ownership is reserved for Khmer nationals. We referenced it for explaining why landed homes differ from condos for foreigners. |
| 2010 Foreign Ownership Law | It's the key law enabling foreigners to own condo units in Cambodia. | We used it to define exactly what foreigners can legally own. We relied on it for the 70% foreign ownership cap explanation. |
| General Department of Taxation (GDT) | It's Cambodia's official tax authority for property-related taxes. | We used it as the reference for stamp duty and transfer tax rates. We grounded our tax terminology in their official guidance. |
| ABA Bank Mortgage Products | ABA is one of Cambodia's largest banks with published mortgage terms. | We used it to establish real-world interest rates and LTV ratios in early 2026. We referenced their terms for down payment guidance. |
| IRS US Income Tax Treaties List | It's the official IRS list confirming treaty partner countries. | We used it to verify there is no US-Cambodia tax treaty. We referenced it when explaining double-tax relief mechanisms. |
| US Treasury FATCA Agreement with Cambodia | It's the official US government agreement text on tax information sharing. | We used it to explain why Cambodian banks request extra forms from Americans. We referenced it for FATCA compliance context. |
| FinCEN FBAR Requirements | It's the US Treasury bureau that administers foreign account reporting rules. | We used it to state the $10,000 FBAR threshold accurately. We connected it to opening Cambodian bank accounts. |
| Ministry of Tourism Statistics Report 2024 | It's an official Cambodian government publication on visitor statistics. | We used it to estimate American presence in Cambodia. We avoided unverifiable claims about expat numbers. |
| National Bank of Cambodia Statistics | It's Cambodia's central bank and official publisher of financial data. | We used it to anchor mortgage rate discussions to official statistics. We referenced it for property price index context. |
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