Cambodia Extends Stamp Duty Exemptions on Property Transfers Until End of 2026

The Royal Government of Cambodia has officially extended stamp duty exemptions and preferential tax treatment on property transfers until December 31, 2026, providing continued support to homebuyers and the real estate sector.

According to a recent notification from the Ministry of Economy and Finance (MEF), the extension applies to the transfer of ownership or the right to occupy residential properties, including borey homes and condominiums, with values up to USD 70,000 and up to USD 210,000.

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The decision follows high-level approval from Prime Minister Samdech Bovor Thipadei Hun Manet and is aimed at easing the financial burden on buyers, particularly first-time homeowners purchasing from property developers, while sustaining momentum in Cambodia’s real estate market.

What the Extension Covers

Under the extended policy:

• First-time homebuyers will continue to benefit from stamp duty exemptions and preferential treatment, in line with existing incentives.
• Buyers purchasing borey-style houses or condominiums in 2026 will remain eligible for tax incentives as previously defined by the MEF.
• The implementation of certain stamp duty obligations outlined in earlier regulations will continue to be postponed, further easing transaction costs for buyers.

It is important to note that these incentives do not apply retroactively. Any stamp duty, penalties, additional taxes, or interest already paid will not be refunded.

The Ministry of Economy and Finance has called on property owners and the public to take note of the updated policy and comply with the relevant regulations.

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With stamp duty incentives now secured through 2026, buyers have more time and flexibility to enter the market, while developers and investors can plan with greater confidence.

Looking for properties that qualify for these incentives? Explore verified listings, new developments, and expert market insights at realestate.com.kh — Cambodia’s number 1 real estate agency and portal in Cambodia for buyers, renters, and investors!