What are all the property taxes and fees in Sihanoukville?

Authored by the expert who managed and guided the team behind the Cambodia Property Pack

Yes, the analysis of Sihanoukville's property market is included in our 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 Sihanoukville. 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 Phnom Penh, Siem Reap, 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.

Which property ownership structures are available in Sihanoukville and what taxes apply to each?

Foreign buyers in Sihanoukville can choose from several ownership structures, each with distinct tax implications and legal requirements.

Strata-title condominiums offer the most straightforward ownership for foreigners, allowing direct ownership above the ground floor with up to 70% foreign ownership per building. These properties face standard transfer taxes and annual property taxes without additional restrictions.

Hard-title and soft-title land or houses remain exclusively available to Cambodian citizens or majority Cambodian-owned companies. Foreigners must use long-term leases (50-70 years), land-holding companies with 51% Cambodian shareholding, or newer trust structures to access these properties. Each structure adds complexity and potential additional legal costs of $1,000-3,000 annually for company maintenance.

Long-term leases provide legal access to land and houses for foreigners, with lease registration fees typically ranging from $200-500 and annual property taxes still applying based on the property's assessed value.

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What are the exact government taxes and registration costs at purchase?

Government taxes at purchase in Sihanoukville follow Cambodia's national tax structure with specific exemptions and rates as of September 2025.

Property Value	Exempt Amount	Taxable Amount	Stamp Duty (4%)	Total Gov Taxes
$50,000	$50,000	$0	$0	$100-200
$100,000	$70,000	$30,000	$1,200	$1,300-1,400
$200,000	$70,000	$130,000	$5,200	$5,300-5,400
First-time buyers	Up to $210,000	Varies	Reduced/exempt	Until end-2025
Additional fees	Stamp issuance	$100-200	Title registration	Usually included

The transfer tax exemption applies to the first $70,000 of assessed value, with first-time buyers from developers receiving exemptions up to $210,000 through December 2025. Buyers typically pay these costs, though terms are negotiable in purchase agreements.

Are there Sihanoukville-specific provincial or municipal transfer fees?

Sihanoukville imposes additional local fees beyond national transfer taxes, though amounts remain relatively modest compared to the main stamp duty.

Cadastral and land office fees typically range from $50-150 per transaction, covering local administrative processing and document verification. These fees apply regardless of property value and are usually paid directly at the municipal land office during registration.

Provincial stamp issuance fees add another $100-200 to closing costs, required for official document processing at the local level. Some luxury developments or special economic zone properties may face additional municipal development contributions of $200-500, though these are often included in the purchase price.

All local fees are typically the buyer's responsibility unless specifically negotiated otherwise in the purchase agreement. Payment methods include cash or bank cheque directly to the respective municipal offices.

What professional costs should I budget for closing?

Professional services represent a significant portion of closing costs in Sihanoukville, with legal representation being mandatory for foreign buyers.

Legal fees range from $1,000-2,000 per transaction, covering contract review, title verification, registration assistance, and foreign ownership compliance checks. Due diligence and property valuation services add $200-500, essential for verifying clear title and accurate property assessment.

Translation services cost $50-200 for foreign buyers, required for all official documents and contracts. Real estate agent commissions typically range 3-5% of sale price, usually paid by the seller or developer, though buyers using separate buyer's agents may pay 1-2% separately.

Additional professional costs may include survey verification ($100-300), notary services ($50-150), and bank coordination fees ($50-200) for international transfers. Total professional costs typically range from $1,200-2,500 depending on property value and complexity.

What extra fees apply to new build or off-plan purchases?

New construction and off-plan properties in Sihanoukville involve additional developer-related fees beyond standard transfer costs.

Construction permit contributions range from $500-2,000 per unit, often included in the total purchase price but sometimes charged separately for luxury developments. Utility connection fees typically cost $120-200 per meter for water and electricity installations, with premium projects charging up to $500 per connection.

Developer administrative fees may add $200-800 to cover project documentation, completion certificates, and strata-title registration for condominiums. Some projects require infrastructure contribution fees of $300-1,500 per unit for shared facilities like pools, gyms, or security systems.

Payment timing varies by developer, with some requiring these fees at contract signing and others at completion. Always verify what's included in the quoted purchase price versus additional fees to avoid closing surprises.

What is the annual property tax rate and how much will I pay?

Annual property taxes in Sihanoukville follow Cambodia's national immovable property tax system with specific rates and exemptions.

The tax rate stands at 0.1% annually on government-assessed values exceeding $25,000. Assessment values typically run 60-80% of market values, providing some relief compared to market-based taxation systems. Tax bills are due annually in September with payment deadlines strictly enforced.

Property Value	Assessed Value	Taxable Amount	Annual Tax (0.1%)
$50,000	$35,000	$10,000	$25
$100,000	$70,000	$45,000	$75
$200,000	$140,000	$115,000	$175
$300,000	$210,000	$185,000	$275
$500,000	$350,000	$325,000	$475

Property assessments are reviewed every 3-5 years, with appeals possible through the local tax office. Foreign-owned properties face the same rates as domestic properties without additional surcharges.

Is there an unused land tax for vacant properties?

Sihanoukville applies unused land taxes to discourage property speculation and encourage development, particularly relevant for foreign investors holding vacant plots.

The unused land tax rate reaches 2% annually on government-assessed values above location-specific thresholds. Urban areas typically have lower exemption thresholds ($15,000-25,000) compared to suburban locations ($35,000-50,000). Properties showing minimal development or utilization trigger this additional tax burden.

Taxable base calculations use the same assessment methods as regular property taxes, but without the standard $25,000 exemption. Tax authorities evaluate land use annually, considering factors like construction progress, landscaping, or rental activity to determine vacant status.

Due dates align with regular property taxes in September, with combined billing for properties subject to both taxes. Proper development planning or active rental management can help avoid these additional costs while maximizing property value.

What recurring municipal service charges apply in Sihanoukville?

Municipal services in Sihanoukville are charged through various mechanisms depending on property location and type.

1. **Garbage collection services**: $5-20 per month per unit, billed directly by municipal authorities or included in HOA fees for condominiums and gated communities.2. **Street lighting and maintenance**: $10-30 per month in developed areas, often bundled with other municipal charges on quarterly bills.3. **Security and patrol services**: $15-40 per month in residential areas with organized security, varying significantly by neighborhood quality and coverage.4. **Road maintenance contributions**: $5-15 per month for properties on improved roads, collected through annual assessments or monthly utility bills.5. **Public facility maintenance**: $10-25 per month for access to public parks, community centers, or recreational facilities in developed neighborhoods.

Total municipal service charges typically range from $45-130 per month depending on location and service quality. Beach-front properties and central locations usually face higher service charges due to increased infrastructure demands.

What are typical HOA and management fees for condos and gated communities?

Homeowners association and management fees in Sihanoukville vary significantly by property type, location, and amenity levels.

Condominium management fees typically range from $0.50-1.50 per square meter per month, covering elevator maintenance, security, common area cleaning, and basic utilities for shared spaces. A 60-square-meter condo would face monthly fees of $30-90, while larger 100-square-meter units cost $50-150 monthly.

Gated community fees often range higher at $1.00-2.50 per square meter monthly, including security guards, landscaping, private road maintenance, and recreational facility upkeep. Premium developments with pools, gyms, or beach access may charge $2.00-4.00 per square meter monthly.

Sinking fund contributions require upfront payments of $200-2,000 depending on unit size and project quality, covering future major repairs and facility upgrades. These one-time fees are typically due at purchase completion.

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What taxes apply to rental income from my Sihanoukville property?

Rental income taxation in Sihanoukville follows Cambodia's national tax framework with specific rates for individuals versus corporate entities.

Individual property owners face a 10% withholding tax on gross rental income, applied monthly or annually depending on filing preferences. Corporate entities pay 14% withholding tax on rental income, with additional corporate tax obligations on net profits.

Monthly Rent	Individual Tax (10%)	Company Tax (14%)	Annual Tax Total
$500	$50/month	$70/month	$600/$840
$1,000	$100/month	$140/month	$1,200/$1,680
$1,500	$150/month	$210/month	$1,800/$2,520
$2,000	$200/month	$280/month	$2,400/$3,360
$3,000	$300/month	$420/month	$3,600/$5,040

Residential rental properties avoid VAT charges, while serviced apartments or commercial rentals may trigger additional VAT obligations. Filing requirements include monthly declarations for corporate entities and annual filings for individuals, with penalties for late submissions.

What taxes and fees apply when I sell my property?

Property sales in Sihanoukville involve capital gains taxes and transaction costs that significantly impact net proceeds from sales.

Capital gains tax reaches 20% on the profit difference between purchase and sale prices, calculated using documented purchase costs including original fees and any major improvements. The buyer typically pays new transfer taxes and fees following the same structure as original purchases.

Real estate agent commissions range from 3-5% of the sale price, usually paid by the seller. Legal fees for sale documentation and transfer assistance add another $800-1,500 to seller costs.

Example calculation for a property purchased at $100,000 and sold for $130,000: Capital gain of $30,000 results in $6,000 capital gains tax. Agent commission of 4% on $130,000 equals $5,200. Total seller costs reach approximately $11,200, leaving net proceeds of $118,800 from the $130,000 sale.

Timing matters for capital gains calculations, with some proposals for reduced rates on longer-term holdings, though current law applies the full 20% rate regardless of holding period.

What are the penalties for late payments and how do I make payments?

Payment deadlines for property-related taxes and fees in Sihanoukville are strictly enforced with significant penalties for delays.

Late property tax payments incur 2% monthly penalties plus daily interest charges on outstanding balances. A $100 annual tax bill becomes $102 after one month late, $104.04 after two months, with compounding effects creating substantial additional costs over time.

Required documents for tax payments include original identification/passport, property title deed, previous year's tax receipt, and current property assessment certificate. Missing documentation can delay payment processing and trigger additional penalty periods.

1. **Visit the local tax office** with all required documents and payment amount calculated from the current assessment.2. **Verify payment amount** with tax office staff, including any penalties or interest charges for late payments.3. **Complete payment forms** in Khmer and English, ensuring accurate property identification and owner information.4. **Make payment** via cash or bank cheque (some offices now accept bank transfers for regular taxpayers).5. **Receive official receipt** and updated tax certificate showing current payment status for future transactions.

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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. Multilaw Real Estate Guide Cambodia
2. EmerHub Foreign Property Investment Cambodia
3. BambooRoutes Cambodia Land Purchase Guide
4. Cambodia Counsel Land Registration
5. RealEstate.com.kh Property Costs Breakdown
6. Legal 500 Real Estate Tax Incentives 2025
7. InvestAsian Cambodia Property Investment
8. CBRE Cambodia Real Estate Law 2025