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 Siem Reap as a foreigner comes with extra costs beyond the purchase price, and knowing them upfront helps you budget properly and avoid surprises.
This guide breaks down every tax, fee, and hidden cost you might face when purchasing residential property in Siem Reap in 2026, written specifically for individual buyers who are not real estate professionals.
We constantly update this blog post to reflect the latest changes in Cambodian property regulations and market practices.
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 Siem Reap.
Overall, how much extra should I budget on top of the purchase price in Siem Reap in 2026?
How much are total buyer closing costs in Siem Reap in 2026?
As of early 2026, total buyer closing costs in Siem Reap typically range from 5% to 16% of the purchase price (around 20,000 to 64,000 USD or 18,500 to 59,000 EUR on a 400,000 USD property), depending mainly on whether you buy resale or new-build.
If you keep expenses to the bare legal minimum on a resale purchase in Siem Reap, you can potentially get by with around 3% to 4.5% in closing costs (about 12,000 to 18,000 USD or 11,000 to 16,500 EUR on a 400,000 USD property), though this requires an assessed value below market price and the seller covering agent fees.
On the high end, if you buy a new-build unit in Siem Reap where VAT is charged separately and the assessed value matches market price, you should budget up to 18% of the purchase price (around 72,000 USD or 66,500 EUR on a 400,000 USD property) to cover all potential fees.
The main factors that determine where you land in this range in Siem Reap include whether you buy resale or new-build (VAT exposure), how the government-assessed value compares to your purchase price, who pays the agent commission, and how much legal work your transaction requires.
What's the usual total % of fees and taxes over the purchase price in Siem Reap?
For a foreign individual buyer in Siem Reap, the usual total percentage of fees and taxes over the purchase price is around 5% to 8% for resale properties and 7% to 16% for new-builds from developers.
This realistic range covers most standard residential property transactions in Siem Reap, with the lower end applying to straightforward resales and the higher end applying to developer purchases where VAT is not included in the quoted price.
Of that total percentage in Siem Reap, government taxes (mainly the 4% transfer tax and potentially 10% VAT on new-builds) make up the largest portion, while professional service fees like lawyers, translations, and valuations typically add another 1% to 3%.
By the way, you will find much more detailed data in our property pack covering the real estate market in Siem Reap.
What costs are always mandatory when buying in Siem Reap in 2026?
As of early 2026, the mandatory costs when buying property in Siem Reap include the 4% property transfer and registration tax (calculated on the government-assessed value), title registration administrative fees, and certified document copies required for the ownership transfer process.
Beyond these mandatory costs in Siem Reap, optional but highly recommended expenses include hiring an independent lawyer for due diligence (especially important for foreigners), certified Khmer translation services if you do not read the language, and an independent property valuation to verify the asking price is fair.
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What taxes do I pay when buying a property in Siem Reap in 2026?
What is the property transfer tax rate in Siem Reap in 2026?
As of early 2026, the property transfer tax rate in Siem Reap is 4% of the government-assessed value, which is often lower than the actual market price you negotiate with the seller.
There is no extra transfer tax surcharge specifically for foreigners buying property in Siem Reap, so the 4% rate applies equally to both Cambodian and foreign buyers.
VAT of 10% may apply to residential property purchases in Siem Reap when you buy a new-build unit directly from a developer or registered real estate entity, though many developers quote prices as "VAT inclusive" so you should always confirm this in writing before signing.
The 4% transfer tax in Siem Reap (sometimes called stamp duty) is paid as part of the ownership transfer and registration process at the land office, typically within a set window after the sale agreement is finalized.
Are there tax exemptions or reduced rates for first-time buyers in Siem Reap?
Cambodia does not currently offer a simple, permanent first-time buyer tax exemption like some other countries, so you should assume you will pay the full 4% transfer tax on your purchase in Siem Reap unless your lawyer identifies a specific applicable incentive.
If you buy property through a company in Siem Reap instead of as an individual, the tax treatment becomes more complex because VAT invoicing rules and ongoing compliance requirements are more formalized for corporate entities.
There is a significant tax difference between buying new-build versus resale in Siem Reap: resale transactions between individuals typically have no VAT, while new-build purchases from developers may trigger the 10% VAT, making this the largest swing factor in your total costs.
Since no standard first-time buyer relief currently exists in Cambodia, there are no specific documentation requirements to qualify for such exemptions in Siem Reap, though tax incentive instruments do appear occasionally and are worth checking with a local lawyer.
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 Siem Reap in 2026?
How much does a notary or conveyancing lawyer cost in Siem Reap in 2026?
As of early 2026, a conveyancing lawyer in Siem Reap typically costs between 1,000 and 2,500 USD (about 920 to 2,300 EUR or 4 to 10 million Cambodian Riel) for a straightforward condo or resale purchase with clean title, though complex transactions can reach 5,000 USD or more.
Lawyer fees in Siem Reap are typically charged as a flat rate for standard transactions rather than as a percentage of the property price, with the final fee depending on the complexity of your specific purchase.
Translation and interpreter services for foreign buyers in Siem Reap usually cost between 200 and 600 USD (about 185 to 555 EUR or 800,000 to 2.4 million Cambodian Riel), covering certified document translation and in-person interpreting for key signing meetings.
Most foreign buyers in Siem Reap do not need a dedicated tax advisor just for purchasing, but if you plan to rent out the property, a one-time tax setup consultation typically costs 300 to 1,000 USD (about 275 to 920 EUR or 1.2 to 4 million Cambodian Riel).
We have a whole part dedicated to these topics in our our real estate pack about Siem Reap.
What's the typical real estate agent fee in Siem Reap in 2026?
As of early 2026, the typical real estate agent fee in Siem Reap is a minimum of 3% of the sale price, which on a 100,000 USD property would be at least 3,000 USD (about 2,770 EUR or 12 million Cambodian Riel).
Whether buyers or sellers pay the agent fee in Siem Reap is negotiable and varies by transaction, though in practice it is frequently seller-paid, so you should confirm this in writing rather than assuming.
The realistic range for agent fees in Siem Reap starts at the 3% minimum set by Cambodian prakas regulations, with higher percentages possible on smaller or more complex transactions, and who pays can shift as part of overall deal negotiations.
How much do legal checks cost (title, liens, permits) in Siem Reap?
Legal checks including title search, liens verification, and permits review in Siem Reap typically cost between 300 and 1,000 USD (about 275 to 920 EUR or 1.2 to 4 million Cambodian Riel), often bundled into your lawyer's overall fee but sometimes itemized separately.
Property valuation fees in Siem Reap follow a prakas-based schedule of roughly 0.17% of property value with a minimum of 170 USD (about 155 EUR or 680,000 Cambodian Riel) for properties under 100,000 USD, dropping to 0.10% for higher-value properties.
The title verification check is the most critical legal step you should never skip in Siem Reap, as confirming proper ownership and clean title protects you from the expensive disputes that foreign buyers sometimes face when due diligence is skipped.
Buying a property with hidden issues is something we mention in our list of risks and pitfalls people face when buying real estate in Siem Reap.
Get the full checklist for your due diligence in Siem Reap
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What hidden or surprise costs should I watch for in Siem Reap right now?
What are the most common unexpected fees buyers discover in Siem Reap?
The most common unexpected fees buyers discover in Siem Reap include a higher-than-expected transfer tax when the assessed value is closer to market price, developer admin and utility connection fees on new-builds, building management charges calculated on gross rather than net area, and document legalization costs for foreign paperwork.
Yes, you can inherit unpaid property taxes when purchasing in Siem Reap, particularly outstanding annual immovable property tax (the 0.1% tax), which is why your lawyer should confirm the seller is current on all payments before completing the transfer.
Scams with fake listings and fake fees do occur in Siem Reap, but you can avoid them by never paying reservation deposits or large sums before your lawyer verifies the title, the seller's identity, and their legal authority to sell the property.
Fees that sellers and agents in Siem Reap often do not disclose upfront include condo handover costs, utility connection deposits, translation and certification expenses, and any building-specific move-in requirements that only appear late in the process.
In our property pack covering the property buying process in Siem Reap, we go into details so you can avoid these pitfalls.
Are there extra fees if the property has a tenant in Siem Reap?
If the property you buy in Siem Reap has a tenant, extra costs may include tenant move-out coordination or compensation (potentially several hundred to a few thousand USD), handover repairs and cleaning, and proration of rent or deposit amounts at closing.
When purchasing a tenanted property in Siem Reap, you inherit the existing lease agreement and must honor its terms, which means you become the landlord with all the obligations the previous owner had toward the tenant.
Terminating an existing lease immediately after purchase in Siem Reap is generally not possible unless the lease terms specifically allow for it or you negotiate an early termination directly with the tenant, which may require compensation.
A sitting tenant in Siem Reap can either increase or decrease the property's market value depending on the situation: a reliable long-term tenant with a good lease can be attractive to investors, while a difficult tenant or unfavorable lease terms can weaken your negotiating position.
If you want to optimize your rental strategy, you can read our complete guide on how to buy and rent out in Siem Reap.
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 Siem Reap?
Which closing costs are negotiable in Siem Reap right now?
The closing costs that are negotiable in Siem Reap include who pays the 4% transfer tax (buyer or seller), agent commission responsibility, and developer promotional discounts on admin fees, VAT treatment, or transfer tax absorption.
The 4% transfer tax rate itself is fixed by law and cannot be negotiated in Siem Reap, nor can official government administrative fees, though the contract can specify whether buyer or seller bears these costs.
Buyers in Siem Reap can realistically negotiate agent commission responsibility shifts and sometimes get sellers to cover part or all of the transfer tax, particularly on properties that have been on the market for a while or during slower tourism seasons.
Can I ask the seller to cover some closing costs in Siem Reap?
Yes, there is a reasonable likelihood that sellers in Siem Reap will agree to cover some closing costs, especially during slower market periods or when a property has been listed for an extended time.
The specific closing costs sellers in Siem Reap are most commonly willing to cover include the agent commission and, in some cases, a portion or all of the 4% transfer tax, particularly when they are motivated to close quickly.
Sellers are more likely to accept covering closing costs in Siem Reap during off-peak tourism seasons, when there are fewer buyers in the market, when a property has sat unsold for months, or when you are offering a quick and clean transaction.
Is price bargaining common in Siem Reap in 2026?
As of early 2026, price bargaining is common in Siem Reap and more accepted than in hotter Cambodian markets, because pricing can be influenced by tourism cycles and individual seller urgency.
Buyers in Siem Reap typically negotiate 5% to 12% below the asking price on resale listings that have been on the market for a while (saving 5,000 to 12,000 USD on a 100,000 USD property), while well-priced units or developer promos usually see smaller discounts of 2% to 6%.
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What monthly, quarterly or annual costs will I pay as an owner in Siem Reap?
What's the realistic monthly owner budget in Siem Reap right now?
A realistic monthly owner budget in Siem Reap for a typical condo or apartment is around 100 to 250 USD (about 90 to 230 EUR or 400,000 to 1 million Cambodian Riel), covering building management fees, utilities, and a maintenance allowance.
The main recurring expense categories in Siem Reap include building management fees (around 1 to 2 USD per square meter per month), utilities like electricity and water, internet, and a prudent maintenance reserve of roughly 1% of your property value per year.
Monthly owner costs in Siem Reap can range from as low as 60 USD (about 55 EUR) for a small, efficiently run condo to over 400 USD (about 370 EUR) for a larger villa with security, gardening, and pool maintenance included.
Utilities tend to vary the most in Siem Reap because electricity costs can spike significantly if you run air conditioning frequently, and whether you occupy the property or rent it out also affects your overall consumption patterns.
You can see how this budget affect your gross and rental yields in Siem Reap here.
What is the annual property tax amount in Siem Reap in 2026?
As of early 2026, the annual property tax in Siem Reap is 0.1% applied to the assessed value above a threshold of 100 million Cambodian Riel (about 25,000 USD or 23,000 EUR), meaning many modest properties pay little or no annual tax.
The realistic range for annual property taxes in Siem Reap depends heavily on your property's assessed value: a property assessed at 50,000 USD pays roughly 25 USD per year (about 23 EUR), while one assessed at 200,000 USD pays around 175 USD per year (about 160 EUR).
Annual property tax in Siem Reap is calculated based on a government committee's assessed value (not necessarily your purchase price), with the 0.1% rate applying only to the portion above the 100 million Riel threshold.
There are occasional tax incentive instruments in Cambodia that may provide exemptions or reductions for certain property owners, though these are not permanent programs and require specific eligibility confirmed by a local lawyer.
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 Siem Reap in 2026?
What tax rate applies to rental income in Siem Reap in 2026?
As of early 2026, the Immovable Property Rental Tax in Siem Reap is 10% of your total monthly rental income, applied to individual landlords who are not under the self-assessment tax regime.
Under Cambodia's Immovable Property Rental Tax system, landlords cannot deduct typical expenses like repairs or management fees because the 10% tax is calculated on gross monthly rental income rather than net profit after costs.
Since the 10% rental tax in Siem Reap is applied to gross income without deductions, the effective tax rate is essentially 10% for most individual foreign landlords, though operating through a different entity structure could change the mechanics.
Foreign property owners in Siem Reap pay the same 10% Immovable Property Rental Tax rate as Cambodian residents, with no additional foreigner-specific rental income taxes currently in place.
Do I pay tax on short-term rentals in Siem Reap in 2026?
As of early 2026, short-term rentals in Siem Reap are subject to tax, with the specific treatment depending on whether your operation is classified as a standard lease (10% Immovable Property Rental Tax) or as a hospitality business (which may trigger a 2% accommodation tax instead).
Short-term rental income in Siem Reap can be taxed differently than long-term rentals if your operation includes bundled services like cleaning and breakfast, which may classify it as accommodation rather than a simple lease and subject it to different rules.
If you want to optimize your rental strategy, you can read our complete guide on how to buy and rent out in Siem Reap.
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If I sell later, what taxes and fees will I pay in Siem Reap in 2026?
What's the total cost of selling as a % of price in Siem Reap in 2026?
As of early 2026, the total cost of selling a property in Siem Reap is typically around 3% to 7% of the sale price, depending on your agent commission arrangement and any deal-specific concessions you offer the buyer.
The realistic range for total selling costs in Siem Reap runs from around 3% (if you handle the sale yourself or negotiate favorable terms) up to 7% or more if you include agent commission, legal fees, and buyer incentives like covering part of their transfer tax.
The specific cost categories that make up selling expenses in Siem Reap include agent commission (typically 3% minimum), legal and administrative fees for the transfer documentation, and any repairs, furniture, or concessions you provide to close the deal.
The agent commission is usually the largest single contributor to selling expenses in Siem Reap, representing at least 3% of the sale price and sometimes more depending on the property type and market conditions.
What capital gains tax applies when selling in Siem Reap in 2026?
As of early 2026, capital gains tax on the sale of immovable property in Siem Reap is postponed until January 1, 2027, per GDT Notification No. 041 dated January 2, 2026, meaning you will not owe CGT if you sell during 2026.
Since capital gains tax on immovable property is postponed throughout 2026 in Cambodia, the practical exemption question for Siem Reap sellers right now is simply whether your sale closes before January 1, 2027.
Foreigners selling property in Siem Reap do not face an extra capital gains tax rate compared to residents during this postponement period, and no foreigner surcharge has been announced for when CGT eventually takes effect.
When capital gains tax does apply in Cambodia, the gain is generally calculated as the difference between the sale price and the original acquisition cost, though the exact methodology and any adjustments for improvements will be clarified when the tax comes into force in 2027.
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 Siem Reap, 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 |
|---|---|---|
| General Department of Taxation (GDT), Cambodia | Official Cambodian tax authority that publishes tax rules and guidance. | We used it as our anchor for what officially exists in Cambodia's tax system. We cross-checked private-sector summaries against GDT publications and notifications. |
| Deloitte Tax@Hand | Big 4 tax update service citing exact GDT notification numbers. | We used it to confirm the January 2026 capital gains tax postponement status. We treated it as a reliable secondary source pointing to GDT Notification No. 041. |
| PwC Cambodia News Brief | Big 4 firm's local publication summarizing tax changes with official references. | We used it to corroborate the January 2026 capital gains tax status. We also used it to sanity-check effective dates and scope wording. |
| PwC Worldwide Tax Summaries | Standardized, frequently reviewed international tax reference. | We used it to confirm the 10% VAT rate and how VAT applies to property supplies. We combined it with Cambodia-specific practice notes from legal firms. |
| Knight Frank Cambodia | Major international real estate consultancy with local practice. | We used it to confirm the 4% transfer tax framework and typical timing. We translated that into practical budget ranges for Siem Reap buyers. |
| DFDL | Major regional law firm citing exact instruments and definitions. | We used it to confirm the 0.1% annual property tax rate and threshold logic. We also used it to explain how property value is determined in Cambodia. |
| VDB Loi | Well-known Cambodia law firm summarizing GDT prakas changes. | We used it to pin down the 10% Immovable Property Rental Tax rate and mechanics. We applied it directly to rental cost calculations for non-professional owners. |
| KPMG Cambodia | Top-tier tax advisory source summarizing MEF/GDT instruments. | We used it to confirm the CGT framework structure and terminology. We then applied the January 2026 postponement update on top of this foundation. |
| BNG Legal | Leading Cambodia law firm reproducing key prakas fee schedules. | We used it to source agent commission guidance (minimum 3%) and valuation fee brackets. We explained how these typically appear in Siem Reap transactions. |
| Realestate.com.kh | One of Cambodia's largest property portals with market cost data. | We used it for practical, on-the-ground cost ranges like building management fees. We kept these as typical ranges and cross-checked with professional sources. |
| ADB Development Asia | ADB-hosted resource explaining Cambodia's property tax mechanics. | We used it to validate the annual property tax calculation concept. We cross-checked it with DFDL's legal updates for consistency. |
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