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
If you're a foreigner thinking about buying property in Sihanoukville, you're probably wondering how much extra money you'll need beyond the purchase price for taxes, fees, and professional services.
This guide breaks down every cost you should expect, from the 4% transfer tax to legal fees, agent commissions, and those surprise charges that catch many buyers off guard.
We constantly update this blog post to reflect the latest rules and market conditions in Sihanoukville's property market.
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 Sihanoukville.
Overall, how much extra should I budget on top of the purchase price in Sihanoukville in 2026?
How much are total buyer closing costs in Sihanoukville in 2026?
As of early 2026, foreign buyers purchasing residential property in Sihanoukville should budget roughly 5% to 9% of the purchase price for total closing costs, which works out to about 20 million to 37 million KHR (or $5,000 to $9,000 USD, or around €4,600 to €8,300 EUR) on a $100,000 property.
If you keep everything to the bare legal minimum and handle a straightforward condo purchase with clean title, you might get away with just 4% to 5% extra, meaning around 16 million to 20 million KHR ($4,000 to $5,000 USD, or €3,700 to €4,600 EUR) on a $100,000 purchase.
However, if you need full legal due diligence, pay a buyer's agent, or run into title complications, your maximum closing costs in Sihanoukville could climb to 10% to 13%, which means budgeting up to 53 million KHR ($13,000 USD, or €12,000 EUR) on that same $100,000 property.
The main factors pushing you toward the low or high end in Sihanoukville include how clean the property title is, whether you use a dedicated buyer's agent, the complexity of legal structuring required for foreign ownership, and how much negotiating power you have in the current soft market.
What's the usual total % of fees and taxes over the purchase price in Sihanoukville?
For most standard residential property transactions in Sihanoukville, the usual total percentage of fees and taxes comes to about 6% to 8% of the purchase price.
The realistic range covering most deals runs from a low of around 4% (for simple, seller-assisted transactions) up to about 10% when buyers handle all costs themselves and need extra professional services.
Of that total, government taxes typically account for about 4% (the transfer tax), while the remaining 2% to 6% goes toward professional fees like legal services, due diligence, agent commissions, and administrative costs.
By the way, you will find much more detailed data in our property pack covering the real estate market in Sihanoukville.
What costs are always mandatory when buying in Sihanoukville in 2026?
As of early 2026, the mandatory costs when buying property in Sihanoukville include the 4% registration or transfer tax (stamp duty) paid at ownership transfer, basic documentation fees for identity verification and certifications, and for condo purchases, building administration steps like owner registration with the management company.
While not legally required, costs that are highly recommended and should be budgeted include an independent lawyer for contract review and due diligence (especially important in Cambodia where title quality varies), a property valuation if you're negotiating hard, and certified translation services if you don't read Khmer.
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What taxes do I pay when buying a property in Sihanoukville in 2026?
What is the property transfer tax rate in Sihanoukville in 2026?
As of early 2026, the property transfer tax rate in Sihanoukville is 4% of the government-assessed value, which is often called stamp duty or registration tax in Cambodia.
There is no extra transfer tax specifically for foreigners buying property in Sihanoukville because the 4% rate applies to the transaction itself, not based on the buyer's nationality.
For residential purchases in Sihanoukville, buyers typically don't see a separate VAT line item on resales between private parties, though when buying new-build from a VAT-registered developer, the 10% VAT may be embedded in the quoted price.
Stamp duty in Sihanoukville is paid when you register the transfer of ownership with the authorities, and it's calculated on the official assessed value rather than your negotiated purchase price, which means your actual tax bill might differ from a simple "4% of what I paid" calculation.
Are there tax exemptions or reduced rates for first-time buyers in Sihanoukville?
The stamp duty exemption program for first-time home buyers in Sihanoukville (MEF Notification No. 020) officially ended on December 31, 2025, so as of early 2026 you should not assume any first-time buyer discount applies unless a new notification has been issued.
If you buy property through a company instead of as an individual in Sihanoukville, the 4% transfer tax still applies to the property, but you'll face additional ongoing compliance requirements including corporate income tax rules if you rent the property out and potential VAT registration.
There is no significant tax difference between buying a new-build versus a resale property in Sihanoukville since the 4% transfer tax applies to both, though new-builds may involve different documentation for the tax base and VAT considerations when dealing with registered developers.
To have qualified for the previous first-time buyer exemption, buyers needed to prove they had never owned property before, meet specific property value thresholds, and complete the purchase within the program's deadline, all documented through official paperwork verified by authorities.
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 Sihanoukville in 2026?
How much does a notary or conveyancing lawyer cost in Sihanoukville in 2026?
As of early 2026, hiring a conveyancing lawyer in Sihanoukville typically costs between 0.5% and 2% of the purchase price, which works out to roughly 2 million to 8 million KHR ($500 to $2,000 USD, or €460 to €1,850 EUR) on a $100,000 property, depending on deal complexity.
Legal fees in Sihanoukville are usually charged as a percentage of the property price with a minimum flat fee, where clean condo deals sit at the lower end around 0.5% to 1% and messy title situations or complex foreign ownership structures push costs toward 1% to 2%.
Translation and interpreter services for foreign buyers in Sihanoukville typically cost between 600,000 KHR to 1.6 million KHR ($150 to $400 USD, or €140 to €370 EUR) for a full closing day plus document walk-through, and you should budget this even if your agent offers to translate.
A tax advisor in Sihanoukville is optional for simple personal purchases but highly recommended if you plan to rent the property out, with initial consultation costing around 1.2 million to 4 million KHR ($300 to $1,000 USD, or €280 to €920 EUR) and ongoing compliance help running $300 to $1,500 per year.
We have a whole part dedicated to these topics in our our real estate pack about Sihanoukville.
What's the typical real estate agent fee in Sihanoukville in 2026?
As of early 2026, the typical real estate agent commission in Sihanoukville runs between 3% and 5% of the sale price, which on a $100,000 property means around 12 million to 20 million KHR ($3,000 to $5,000 USD, or €2,800 to €4,600 EUR).
In Sihanoukville, the seller or developer usually pays the agent commission, but buyers who use their own buyer's representative may pay separately, and in the current soft market with high supply, who pays is increasingly negotiable.
The realistic range for agent fees in Sihanoukville spans from 2% on the low end (when negotiated down or split) up to 5% on the high end for full-service representation, with most deals landing somewhere around 3% to 4%.
How much do legal checks cost (title, liens, permits) in Sihanoukville?
Legal checks including title search, liens verification, and permits review in Sihanoukville typically cost between 1.2 million to 14 million KHR ($300 to $3,500 USD, or €280 to €3,200 EUR), with straightforward condos at the lower end and properties with unclear title history or complex ownership structures at the higher end.
Property valuation fees in Sihanoukville generally run from 1 million to 2.9 million KHR ($250 to $700 USD, or €230 to €650 EUR) for a basic valuation opinion, with higher costs for complex or high-value assets.
The most critical legal check that should never be skipped in Sihanoukville is the title verification, because Cambodia has a history of "soft title" situations where documentation is inconsistent, and discovering problems after purchase can be extremely expensive to resolve.
Buying a property with hidden issues is something we mention in our list of risks and pitfalls people face when buying real estate in Sihanoukville.
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What hidden or surprise costs should I watch for in Sihanoukville right now?
What are the most common unexpected fees buyers discover in Sihanoukville?
The most common unexpected fees buyers discover in Sihanoukville include the mismatch between your negotiated price and the official assessed value used to calculate transfer tax, condo building charges like move-in fees, parking deposits, and sinking fund contributions, plus additional legal costs when title documentation has gaps.
Yes, buyers in Sihanoukville can inherit unpaid property taxes or debts attached to a property, which is why you should always get written confirmation that annual property tax obligations are current before completing your purchase.
Scams involving fake listings or fake fees do occur in Sihanoukville, often using tactics like "pay this fee today to reserve" with documents only in Khmer, so you should protect yourself by paying only against signed contracts, using escrow when possible, and having your lawyer verify the seller's right to sell.
Fees that sellers and agents in Sihanoukville often don't disclose upfront include building management charges for condos, "processing" fees charged by intermediaries, translation and certification costs, and the extra legal work required when documents are incomplete.
In our property pack covering the property buying process in Sihanoukville, we go into details so you can avoid these pitfalls.
Are there extra fees if the property has a tenant in Sihanoukville?
When buying a property with a tenant in Sihanoukville, expect extra costs of roughly 400,000 KHR to 2 million KHR ($100 to $500 USD, or €90 to €460 EUR) for legal and administrative work to verify the lease terms, confirm deposit situations, and properly transfer landlord rights.
As the new owner of a tenanted property in Sihanoukville, you inherit all the existing lease obligations including honoring the remaining lease term, managing the security deposit correctly, and following proper notice procedures for any changes.
Terminating an existing lease immediately after purchase in Sihanoukville is generally not possible unless the lease allows for early termination, meaning you may need to negotiate a tenant buyout or wait until the lease expires naturally.
A sitting tenant in Sihanoukville typically reduces the pool of interested buyers and can lower the market value by 5% to 15%, but this also gives you negotiating leverage and, if you plan to keep renting it out, provides immediate rental income from day one.
If you want to optimize your rental strategy, you can read our complete guide on how to buy and rent out in Sihanoukville.
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 Sihanoukville?
Which closing costs are negotiable in Sihanoukville right now?
The most negotiable closing costs in Sihanoukville include who pays the 4% transfer tax (buyer, seller, or split), agent commission allocation, and developer "admin fees" which tend to be more flexible on slower-moving inventory.
Costs that are fixed by law and cannot be negotiated in Sihanoukville include the 4% transfer tax rate itself, government registration fees, and any official documentation charges set by authorities.
Buyers in Sihanoukville can realistically achieve discounts of 1% to 3% off the total closing cost burden by successfully negotiating for the seller to cover transfer tax or by getting agent fees waived or reduced, especially in the current oversupplied market.
Can I ask the seller to cover some closing costs in Sihanoukville?
In Sihanoukville's current market with significant condo supply and motivated sellers, there's a moderate to good chance (roughly 40% to 60% of transactions) that a seller will agree to cover some closing costs if you negotiate well.
The closing costs sellers in Sihanoukville are most commonly willing to cover include the 4% stamp duty (or a portion of it), buyer's agent fees, and developer administrative or transfer handling fees, which combined can save you 2% to 5% of the purchase price.
Sellers in Sihanoukville are more likely to cover closing costs when market conditions favor buyers, such as when there's high inventory, the property has been listed for a long time, or the seller is under time pressure to complete the sale.
Is price bargaining common in Sihanoukville in 2026?
As of early 2026, price bargaining is very common in Sihanoukville because the market has significant residential supply and softer demand, which gives buyers meaningful negotiating power compared to tighter Cambodian markets.
Buyers in Sihanoukville typically negotiate 5% to 15% below asking price on resale condos from motivated sellers, which translates to savings of roughly 20 million to 60 million KHR ($5,000 to $15,000 USD, or €4,600 to €13,800 EUR) on a $100,000 property, while new-build deals usually see 3% to 10% discounts through direct price cuts or equivalent value like furniture packages.
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What monthly, quarterly or annual costs will I pay as an owner in Sihanoukville?
What's the realistic monthly owner budget in Sihanoukville right now?
A realistic monthly owner budget in Sihanoukville for a typical condo (excluding mortgage payments) runs from about 400,000 KHR to 1.2 million KHR ($100 to $300 USD, or €90 to €280 EUR), though this varies significantly based on property size and building amenities.
The main recurring expense categories making up this monthly budget in Sihanoukville include condo management or service charges, utilities (especially electricity for air conditioning), a personal maintenance reserve for repairs, and optional property insurance.
Monthly owner costs in Sihanoukville can range from a low of around 200,000 KHR ($50 USD, €46 EUR) for a small studio with basic amenities to over 2 million KHR ($500 USD, €460 EUR) for a large unit in a premium building with full facilities.
The monthly cost that varies the most in Sihanoukville is electricity for air conditioning, because the coastal climate means heavy AC use during hot months, and rates can make this single expense larger than all other monthly costs combined.
You can see how this budget affect your gross and rental yields in Sihanoukville here.
What is the annual property tax amount in Sihanoukville in 2026?
As of early 2026, the annual property tax (called Tax on Immovable Property or TOIP) in Sihanoukville is 0.1% of the assessed value above a threshold of about 100 million KHR (roughly $25,000 USD, €23,000 EUR), which means a $100,000 property might owe only around 300,000 KHR ($75 USD, €69 EUR) per year.
The realistic range for annual property taxes in Sihanoukville spans from zero for lower-value properties below the threshold to several hundred dollars for properties valued at $200,000 or more, making it a relatively minor ongoing cost compared to other countries.
Property tax in Sihanoukville is calculated by taking the government's assessed value of your property, subtracting the 100 million KHR threshold, and applying the 0.1% rate to the remaining amount, not based on your purchase price.
There are exemptions and reductions available in Sihanoukville for properties valued below the threshold and for certain categories of owners or property types, so many smaller condos effectively pay zero annual property tax.
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 Sihanoukville in 2026?
What tax rate applies to rental income in Sihanoukville in 2026?
As of early 2026, rental income in Sihanoukville is commonly subject to a 10% withholding tax when your tenant is a registered business, which the tenant deducts from your rent payment and remits to the tax authority on your behalf.
Whether you can deduct expenses from rental income taxes in Sihanoukville depends on your tax status: individual landlords under the withholding system typically cannot claim deductions, while those operating as registered businesses can deduct legitimate expenses like maintenance, management fees, and depreciation.
The realistic effective tax rate on rental income in Sihanoukville ranges from 10% (the flat withholding rate for most simple arrangements) to potentially higher or lower if you operate through a company structure with formal profit-based taxation and allowable deductions.
Foreign property owners in Sihanoukville don't automatically pay a different rental income tax rate than residents, but the withholding mechanics and filing requirements may differ based on residency status and whether you're renting to individuals versus businesses.
Do I pay tax on short-term rentals in Sihanoukville in 2026?
As of early 2026, short-term rental income in Sihanoukville is taxable and may trigger more formal business compliance requirements including proper invoicing, potential VAT registration if you exceed revenue thresholds, and more frequent tax reporting than long-term rentals.
Short-term rental income is not technically taxed at a different rate than long-term rentals in Sihanoukville, but the practical difference is that running short-term rentals looks more like a business operation to tax authorities, which can mean additional registration requirements and administrative costs.
If you're interested, we have written an article on Airbnb data and statistics for Sihanoukville.
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If I sell later, what taxes and fees will I pay in Sihanoukville in 2026?
What's the total cost of selling as a % of price in Sihanoukville in 2026?
As of early 2026, the total cost of selling a property in Sihanoukville typically runs between 3% and 7% of the sale price, depending on your specific situation and negotiating outcomes.
The realistic range for total selling costs in Sihanoukville spans from around 3% (if you sell without an agent and have minimal legal needs) up to 7% or more (if you pay full agent commission, legal fees, and any applicable taxes on your gain).
The main cost categories that make up selling expenses in Sihanoukville include agent commission (typically 3% to 5%), legal and administrative fees (0.5% to 1%), potential capital gains tax if you made a profit, and any early mortgage repayment penalties if applicable.
The single largest contributor to selling expenses in Sihanoukville is usually the real estate agent commission at 3% to 5%, which alone can exceed all other selling costs combined.
What capital gains tax applies when selling in Sihanoukville in 2026?
As of early 2026, capital gains tax in Sihanoukville applies at a rate of 20% on the profit from selling property, following the implementation of Cambodia's CGT framework under Prakas No. 496 which took effect in late 2025.
Exemptions to capital gains tax in Sihanoukville may be available depending on the specific transaction circumstances, taxpayer status, and detailed rules in the implementing regulations, so you should get professional advice before selling if your potential gain is significant.
Foreigners selling property in Sihanoukville do not automatically pay an extra capital gains tax rate simply for being foreign, as rate differences typically stem from residency status and entity type rather than nationality.
Capital gain in Sihanoukville is generally calculated as the sale price minus your original purchase price, potentially adjusted for documented improvement costs and other allowable factors specified in the detailed CGT rules.
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 Sihanoukville, 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 | Cambodia's official tax authority that sets and collects all property-related taxes. | We used it as the ground truth for what taxes exist and who administers them. We cross-checked rates with professional summaries that cite official Cambodian rules. |
| Council for the Development of Cambodia (CDC) | Official government portal publishing key laws and regulations for investors. | We used it to ground the foreign ownership restrictions that drive purchase structures. We explained why condos are the default route for foreign buyers in Sihanoukville. |
| Knight Frank Cambodia | Major international real estate firm with local operations and transaction experience. | We used their tax guide to confirm the 4% transfer tax rate and payment timing. We referenced their H1 2025 research for Sihanoukville market conditions and negotiability. |
| BNG Legal | Well-known Cambodian law firm providing technical legal analysis. | We used their registration tax guide to explain transfer tax mechanics. We highlighted practical risks around title quality and soft title situations. |
| PwC Worldwide Tax Summaries | Big 4 firm providing reliable, regularly updated tax references. | We used their withholding tax summary for rental income taxation mechanics. We cross-checked VAT rates and corporate tax implications for property owners. |
| DFDL | Top regional law firm with updates tied to official Cambodian instruments. | We used their analysis to explain annual property tax (TOIP) and exemptions. We referenced their lease taxation clarification for rental income withholding mechanics. |
| KPMG Cambodia | Big 4 firm referencing official Prakas with effective dates. | We used their update to anchor capital gains tax rules as of early 2026. We cross-checked with other firms to avoid relying on a single interpretation. |
| Deloitte tax@hand | Big 4 firm providing structured summaries of legal changes. | We used it to verify CGT scope and effective dates leading into 2026. We reduced the risk of misstating current rules by triangulating sources. |
| Rajah & Tann Asia | Reputable regional law firm summarizing official government notifications. | We used their summary of MEF Notification No. 020 to identify first-time buyer incentives. We noted the December 2025 expiration date to warn readers not to assume discounts continue. |
| Realestate.com.kh | Major Cambodian property portal with practical transaction guidance. | We used their cost breakdowns for agent commission norms and fee structures. We referenced their property tax guide for assessed value explanations. |
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