What are all the property taxes and fees in Siem Reap?

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

Who is the author of this content?

BAMBOOROUTES

A team specialized in real estate investing in APAC countries (Japan, Thailand, Indonesia, Australia, etc.).

We are a team of financial experts, legal professionals, developers, and local real estate specialists dedicated to helping people like you avoid mistakes when investing in real estate in a foreign place, particularly in Siem Reap. If you'd like to learn more about us, you can check our presentation page.

How this content was created 🔎📝

At BambooRoutes, we explore the Cambodian real estate market every day. Our team doesn't just analyze data from a distance—we're actively engaging with local realtors, investors, and property managers in cities like Siem Reap, Phnom Penh, and Sihanoukville. This hands-on approach allows us to gain a deep understanding of the market from the inside out.

These observations are originally based on what we've learned through these conversations and our observations. But it was not enough. To back them up, we also needed to rely on trusted resources

We prioritize accuracy and authority. Trends lacking solid data or expert validation were excluded.

Trustworthiness is central to our work. Every source and citation is clearly listed, ensuring transparency. A writing AI-powered tool was used solely to refine readability and engagement.

To make the information accessible, our team designed custom infographics that clarify key points. We hope you will like them! All illustrations and media were created in-house and added manually.

What property types are available in Siem Reap and what titles do they carry?

Properties in Siem Reap fall into three main categories: condominium units, landed houses, and vacant land plots.

Condominium units carry strata titles, which provide individual ownership within a shared building structure. These are the only property type that foreign buyers can own directly under Cambodian law. Landed houses typically have hard titles, representing full freehold ownership of both the structure and the land beneath it. Vacant land plots also usually carry hard titles when properly registered.

Soft titles represent a local administrative record rather than full legal ownership and are less secure than hard titles. These are typically found in areas where full cadastral mapping hasn't been completed or where properties haven't gone through the complete registration process with the Land Office.

The official assessed value used by Siem Reap authorities for tax calculations is determined by the local Land Office and often differs from the actual sale price. This assessed value typically reflects prevailing market rates but is frequently set lower than sale prices to reduce stamp duty calculations.

It's something we develop in our Cambodia property pack.

What is the stamp duty rate and who pays it?

The stamp duty, also known as transfer tax, in Siem Reap is set at 4% of the property value.

This tax is calculated on the higher of two values: the official assessed value determined by the Land Office or the declared sale price in your purchase agreement. The Land Office will compare both figures and apply the 4% rate to whichever amount is greater, ensuring the government collects tax based on realistic property values.

The buyer is responsible for paying this stamp duty as part of the property transfer process. This payment must be completed before the title can be officially transferred to your name. The stamp duty is paid directly to the local Land Office during the registration process.

For example, if you purchase a condominium for USD 100,000 but the assessed value is USD 120,000, you'll pay 4% of USD 120,000, which equals USD 4,800 in stamp duty.

What government registration and title costs should I expect?

Registration Type	Cost Range (USD)	Purpose
Hard Title Registration	350-600	Full ownership registration for houses and land
Cadastral Mapping Fee	150-300	Surveying and boundary establishment
Strata Title Issuance	250-400	Individual condo unit title creation
Land Office Service Charges	50-250	Administrative processing fees
Foreign Ownership Registration	80-200	Additional registration for foreign condo owners

Does VAT apply to new property purchases?

Value Added Tax (VAT) applies to new properties purchased directly from developers at a rate of 10%.

This VAT is typically added on top of the advertised sale price unless the developer explicitly states that prices are "VAT-inclusive." Most developers in Siem Reap quote prices excluding VAT, meaning you'll need to budget an additional 10% beyond the listed price.

VAT does not apply to resale properties or transactions between individual owners. Only new constructions sold by registered developers or companies are subject to this tax. The developer is responsible for collecting VAT from buyers and remitting it to the tax authorities.

Always confirm in your sale agreement whether VAT is included or additional, as this can significantly impact your total purchase cost. For a USD 150,000 new condo, VAT would add USD 15,000 to your total investment.

What are the condo-specific fees I need to budget for?

Condominium ownership in Siem Reap involves several ongoing and one-time fees that vary by building quality and location.

The one-off sinking fund typically ranges from USD 8 to USD 15 per square meter and is paid once at the time of purchase. This fund covers major building maintenance and repairs over time. For a 60-square-meter condo, expect to pay USD 480 to USD 900 as a sinking fund contribution.

Monthly management fees range from USD 1 to USD 2 per square meter, covering common area maintenance, security, and building administration. The same 60-square-meter unit would incur USD 60 to USD 120 in monthly management fees.

Garbage collection typically costs USD 3 to USD 10 per month as a flat fee, regardless of unit size. Utility costs vary but expect electricity at USD 0.18 to USD 0.25 per kWh and water at USD 0.30 to USD 0.90 per cubic meter.

What legal and agent fees should I budget for?

Legal and notary fees in Siem Reap typically range from USD 400 to USD 800 per transaction, or alternatively 1% to 2% of the property purchase price.

Due diligence services, which include thorough title searches and property verification, cost approximately USD 200 to USD 400. This service is essential for identifying any liens, disputes, or title issues before completing your purchase.

Real estate agent commissions usually range from 1% to 3% of the sale price and are typically paid by the seller in resale transactions. However, for new development sales, the commission structure may be split between buyer and seller or included in the developer's pricing.

Notary services for contract preparation and witnessing add approximately USD 100 to USD 300 to your transaction costs, depending on the complexity of the purchase agreement and any special arrangements required for foreign buyers.

It's something we develop in our Cambodia property pack.

What mortgage-related costs will I face?

Mortgage financing in Siem Reap involves several bank fees and required insurance costs that add to your overall investment.

Bank application fees typically range from USD 100 to USD 200, regardless of loan amount. Property appraisal fees, required by all lenders, cost USD 150 to USD 350 depending on property type and value.

Mortgage registration requires a stamp tax of 0.8% of the total loan value. For a USD 80,000 mortgage, this stamp tax would cost USD 640. This fee is paid to register your mortgage with the Land Office as a legal charge against the property.

Life insurance and property insurance are mandatory for most mortgages, typically costing USD 100 to USD 300 annually. Life insurance premiums vary based on your age and loan amount, while property insurance depends on the property's value and location.

How much is the annual property tax and when is it due?

Annual property tax in Siem Reap is set at 0.1% of the official assessed value, not the purchase price.

This tax is calculated using the Land Office's assessed valuation, which may be significantly lower than your actual purchase price. The tax is due annually, typically in September, though exact dates may vary by district within Siem Reap.

Late payment penalties are substantial at 2% of the unpaid tax amount per month overdue. These penalties compound monthly, making prompt payment essential to avoid escalating costs.

For example, a property with an assessed value of USD 80,000 would incur annual property tax of USD 80. If paid three months late, penalties would add USD 4.80 (2% × USD 80 × 3 months) to the total amount due.

Is there a vacant land tax I should know about?

Vacant land tax applies at a rate of 2% of the assessed value if land remains undeveloped for three consecutive years.

The definition of "unused" land includes plots with no construction activity and no declared commercial or agricultural use within the three-year period. Simply owning land without development triggers this tax after the grace period expires.

This tax is designed to encourage productive use of land and prevent speculation. Land used for agriculture, even basic farming activities, typically qualifies as "in use" and avoids this penalty tax.

For a vacant plot with an assessed value of USD 50,000, the annual vacant land tax would be USD 1,000 once the three-year period expires. This creates a strong financial incentive to develop or actively use your land investment.

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.

What taxes apply if I rent out my property?

Rental income tax in Siem Reap is charged at 10% of your net rental income for individual property owners.

You can deduct legitimate expenses including repairs, property management fees, utilities paid by the landlord, and depreciation on the property and furnishings. These deductions can significantly reduce your taxable rental income.

Corporate tenants are required to withhold tax from rental payments, but individual tenants typically pay gross rent directly to landlords. You're responsible for calculating and paying taxes on rental income yourself when no withholding applies.

Tax filings and payments are due monthly by the 15th of the following month. For example, January rental income taxes must be filed and paid by February 15th. Failure to file monthly can result in penalties and interest charges on unpaid amounts.

What capital gains tax will I owe when selling?

Capital gains tax for individual sellers is set at 20% of the profit realized from property sales.

The taxable profit is calculated as the difference between your sale price and your total acquisition costs, including the original purchase price, stamp duties, registration fees, and documented improvements or renovations made to the property.

The General Department of Taxation issues the capital gains assessment upon submission of your sale documentation and registration with the Land Office. This assessment must be completed before the title transfer can be finalized.

Owner-occupied principal residences may qualify for exemptions, but you must provide documentation proving the property was your primary residence. Investment properties and second homes do not qualify for these exemptions and face the full 20% tax rate.

What additional costs do foreign buyers face?

1. **Strata title limitations**: Foreign buyers can only own condominium units directly, limiting investment options to buildings where foreigners haven't exceeded the 70% ownership cap per building or floor.2. **Nominee structure costs**: For land or house purchases, foreigners must use long-term lease agreements or nominee company arrangements, adding USD 1,000 to USD 2,500 in legal structure setup and annual maintenance costs.3. **Enhanced legal scrutiny**: Foreign purchases receive additional government review, potentially extending processing times and requiring more comprehensive documentation.4. **Foreign ownership registration fees**: Additional USD 80 to USD 200 for registering foreign ownership status with relevant authorities beyond standard title registration costs.5. **Currency restrictions**: Most transactions must be conducted in US dollars with documented source of funds, potentially adding banking and currency conversion costs for buyers from other countries.

It's something we develop in our Cambodia property pack.

Conclusion

This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.

Sources

1. General Department of Taxation - Cambodia
2. Ministry of Land Management, Urban Planning and Construction
3. Cambodia Investment Board
4. National Bank of Cambodia
5. Bar Association of the Kingdom of Cambodia
6. Embassy of Cambodia - Legal Information
7. ASEAN Law Association - Cambodia Property Law
8. PwC Cambodia - Tax Guide