NovThe full cost of buying property in Cambodia: what you pay above the price
The listed price of a unit isn't the whole sum you'll spend on the deal. On top of it there's a mandatory transfer tax, one-off costs for paperwork and moving money, sometimes furnishing, and after the purchase — annual maintenance and tax. Nothing exotic, but worth budgeting for in advance so nothing catches you out. Below is a calculator: pick a project, enter the deal amount and see the full breakdown with transparent assumptions. Confirmed rates are marked separately from market benchmarks.
Project or property type
This estimate is for information only and is not an offer or tax or legal advice. Confirmed rates (4% transfer tax, 0.1%/year tax) are taken from deal and project data; estimated items are shown as a range as a market benchmark. All project-preset values are editable illustrative examples for calculation, not confirmed current prices, availability or commercial terms for a specific unit. Confirm current figures on request and in the relevant contract. Tax rates and exemptions can change — consult an independent lawyer before the deal.
What the costs above the price consist of
All costs fall into two groups: one-off (at purchase) and annual (ownership). Here's each item — what it is, where the figure comes from and how confirmed it is.
Build three budgets rather than one total
The acquisition budget contains the SPA price and one-off costs arising before registration. The handover cash event combines the final balance, confirmed taxes and fees, inspection, utility setup, first service charge, any reserve contribution and furnishing. The first 12-month budget records ongoing costs after possession.
One total hides when the money is required. The buyer needs the maximum simultaneous cash call, the funding source and liquidity remaining after each stage as well as the final sum.
Transfer tax needs four separate answers
Confirm separately the applicable rate, official tax base, party funding the payment under the contract and the payment date or trigger. GDT lists Prakas No. 577 of 19 September 2024 as the valid stamp-duty instrument, but knowing the rate does not establish the base for the selected unit.
The calculator should not automatically multiply the SPA price by 4% and label the result the precise tax. Registration needs a calculation under the applicable official valuation, supporting document, receipt and connection to the identified property and transfer.
One-off costs at purchase
- Transfer tax ~4% — a mandatory tax when ownership is re-registered in your name. Calculated on the property value. Confirmed rate. Some off-plan projects have temporary exemptions — confirmed per unit.
- Legal support ~$1,000–2,000 — title and SPA review, support with re-registration. A market benchmark; depends on the scope of work and the lawyer. Optional but strongly recommended, especially for a remote deal.
- International transfer (SWIFT) ~$50–300 — bank fees to send the amount in dollars to Cambodia. A market benchmark; depends on the sending bank, amount and number of payments (with installments there are several transfers).
- Furnishing — only if the unit is delivered unfurnished. Some projects (Kingston, Le Condé) already include furniture and appliances. The market benchmark depends on area and finish level — we estimate it when the option is enabled.
Annual ownership costs
- Property tax 0.1%/year — an annual tax on assessed value (with a tax-free threshold). Confirmed rate.
- Building maintenance (management fee) — upkeep of common areas, security, lifts, cleaning. Calculated per m² per month; the rate differs by project (per confirmed data, where available).
- Sinking fund — reserves for major repairs of common property. A market benchmark; sometimes included in the management fee, sometimes a separate one-off or annual contribution.
If a specific contract includes a guaranteed-rental programme or another allocation of expenses, verify the scope and period of those obligations separately in that contract. The calculator does not confirm that such a programme exists and shows a general illustrative owner-cost scenario.
Cost map by transaction stage
Costs arise at different stages. Below is which tax or fee may apply at each step, who usually pays, and what to confirm. Rates and reliefs are verified against the current contract and with a tax specialist.
| Stage | Possible tax/fee | Who usually pays | What to confirm |
|---|---|---|---|
| Before reservation | No cost — estimate the full price | — | The full cost make-up for the unit |
| Reservation | Reservation deposit (a private fee, not a tax) | Buyer | Whether the deposit is refundable |
| SPA / down payment | Usually no state tax at this step | Buyer | What is included in the contract price |
| Construction / instalments | Scheduled payments (not a tax) | Buyer | Penalties and late-payment terms |
| Handover and title registration | Transfer tax (stamp duty) ~4% | Usually the buyer | The tax base and any temporary project relief |
| Ownership | 0.1%/year tax + management + sinking fund | Owner | The management rate for the project |
| Rental | Rental-income tax / WHT | Landlord | The current rate and regime |
| Resale / exit | Possible capital-gains tax + transfer fees | Seller | Current CGT status (introduction deferred) |
| Inheritance / transfer | Possible fees on transfer of the right | Heir / recipient | Current registration practice |
Government tax or private fee
These are often mixed up. Government taxes and registration go to the state; private fees go to the developer, the management company or service providers.
Government taxes and registration
- Transfer tax (stamp duty) ~4% on title re-registration
- Annual property tax 0.1% (with a tax-free minimum)
- Registration and government fees
- Possible rental-income / capital-gains tax
Private fees and services
- Reservation deposit and scheduled developer payments
- Building management fee
- Sinking fund
- Furnishing, if not included in the unit
- Bank / SWIFT transfer costs
- Legal and tax advisory
- Insurance and a maintenance reserve
Traps that cost buyers money
- Assuming 4% is always charged on the SPA price — the base and temporary reliefs are confirmed per unit.
- Assuming a developer's "transfer included" covers absolutely everything.
- Assuming a tax relief applies automatically, without checking the conditions and expiry.
- Forgetting the annual 0.1% tax and budgeting only one-off costs.
- Forgetting rental-income tax / WHT if the plan is to let the unit.
- Forgetting the management fee and sinking fund — they recur every year.
- Using promotional tax claims after the offer has expired.
How to verify a tax relief or seller-paid tax
Obtain the exact decision, programme or contract term, eligible property and buyer category, expiry, cap and the stage at which relief applies. A promotional statement does not show whether the selected unit qualifies or whether eligibility survives delayed registration.
Where the seller funds the tax, the SPA or signed annex should identify who files, who advances the funds, any cap, treatment of a changed official base and the evidence of payment. The buyer needs a government receipt or other official confirmation rather than only a discount in the commercial calculation.
Register the property for annual tax after purchase
GDT's official FAQ says real estate valued above KHR 100,000,000 within the covered geography is subject to property tax. The rate is 0.1% of the tax base; the FAQ describes the base as 80% of total assessed land and construction value, reduced by KHR 100,000,000 for one property. This is not a formula applied to the SPA price.
Where the property is not yet registered for tax, the owner applies through the relevant GDT office for the property's location. The FAQ states an annual payment deadline of 30 September and a KHR 5,000 service fee for a Property Tax Payment Card where the owner does not yet have one. Confirm the selected strata unit and current procedure before calculating.
“Transfer included” needs an itemised scope
Separate transfer tax, cadastral and registration acts, government service fees, representative services, translations, notarisation and private project administration. Record which items the seller funds, which remain with the buyer and where a monetary cap applies.
For a free-transfer promise, retain the expiry, eligibility, selected unit, ownership route and treatment of a changed official amount. Performance is evidenced by the required registration outcome and receipts, not only an internal discount entry.
Measure banking cost from the net amount credited
For every transfer, retain the SPA amount and currency, amount sent, total debit in the buyer's base currency and net amount credited to the seller. The rate, spread, sending fee, intermediary deductions and receiving charge affect different parts of the chain.
Fixed banking charges recur with instalments. Where the seller must receive an exact sum, agree the allocation of charges and obtain an updated outstanding balance after every payment. The SWIFT range on the page remains a benchmark rather than a quote from the actual bank.
Separate the first building contribution from recurring costs
For service charge, record the rate, measurement basis, start date, prepayment period, included services and revision process. For the sinking fund, determine separately whether it is an initial one-off contribution, recurring payment or part of service charge, and who can approve special assessments.
The first year may contain a partial ownership period, management prepayment, furnishing, insurance and rental setup, so it is not a stabilised year. Do not multiply one monthly rate by 12 without checking handover, any free period and the applicable area basis.
Why some figures are ranges, not exact amounts
We deliberately don't present estimated sums as exact. The transfer tax and property tax are fixed rates, so we calculate them precisely. But the cost of legal support, bank fees and furnishing depends on the specific lawyer, bank and finish level — so they're shown as a range as a market benchmark. Exact amounts for your unit are gathered at the deal stage and fixed by the contract. This approach is more honest than a "neat" single figure that wouldn't match your actual costs in practice.
Save a dated audit snapshot for every line
For each cost, retain the value or range, currency, type—government, contractual or estimated—payer, date, source, document, validity period and state: confirmed, estimated or unknown. The calculation should also identify the project, unit code, price and offer version.
An unknown item does not become zero, and an older project rate is not refreshed merely because the page date changes. Create a new calculation before reservation, SPA signing and handover, compare the changes and preserve the previous snapshot.
How much these costs weigh depends on the size of the deal: one-off fees, the lawyer and the furnishing barely scale with the price, so on a budget under $50,000 they eat a far larger share of what you invest than in the $150,000–250,000 range, where the same amount disappears into the price of the unit. Work out the full cost at your own budget level rather than applying a single percentage.
Need an exact breakdown for a specific unit? Contact us with the project and budget — we'll put together a full calculation with current maintenance rates, GRR terms and exact costs for your chosen unit.
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Full cost is where the calculators meet the contract. For your property, move on like this:
- Effective price — the real price per m² after discounts and required packages.
- Payment plan planner — how the costs fall onto the instalment schedule.
- Installments — schedule types and the risk of a large handover balance.
- Property taxes — a detailed breakdown of rates and practice.
- Rental break-even — when income covers the annual costs.
- Resale and exit — costs and taxes at the selling stage.
- By budget — what a budget really covers beyond the price.
Frequently asked questions
What costs are there beyond the unit price in Cambodia?
The main mandatory cost is the transfer tax of around 4% of value when the title is re-registered. Beyond it: legal support, an international transfer (SWIFT) fee, furnishing (if not included), plus annual costs: maintenance, a sinking fund and 0.1% per year tax. Exact amounts depend on the project and are fixed by the contract.
How much is the transfer tax when buying?
Around 4% of the property value when ownership is re-registered. Some off-plan projects have temporary exemptions — confirmed per specific unit.
Do you pay property tax every year?
Yes, an annual tax of 0.1% of assessed value (with a tax-free threshold). Plus annual building maintenance and sinking-fund contributions, which depend on area and project.
Is this calculator an offer?
No. It's an indicative estimate based on market benchmarks and confirmed rates. Some items (legal support, transfer, furnishing) are shown as a range. Exact amounts are fixed by the contract and confirmed on request.
Sources
Rates are per the NovAsia tax research and the breakdown “Property taxes in Cambodia”: transfer tax (stamp duty) about 4% on title re-registration and an annual property tax of 0.1% of the assessed value (with a tax-free threshold). Checked July 2026. Rates and reliefs can change; legal support, international transfer and furnishing are shown as ranges for orientation. Exact amounts for a specific unit are fixed in the contract and confirmed before signing.