NovLaw and taxes when buying property in Cambodia
A Cambodian property purchase is not governed by one document or one check. The legal position develops across the transaction: the available ownership form, the seller’s and developer’s authority, the reservation and SPA, payments, construction, handover, registration, recurring owner obligations, and the eventual exit. A weakness accepted at the start may surface after a booking fee is non-refundable, money has reached the wrong entity, the delivered area has changed, or the expected strata title cannot be registered.
This hub is a route map rather than a second version of NovAsia’s legal library. It follows the transaction in sequence, states the minimum legal and tax context, and points to a deeper guide. Rates and dates are stated as at 22 July 2026; temporary reliefs and deferred rules are marked [5][6][7][11][12].
The page cannot determine a particular unit’s foreign quota, a signatory’s authority, a buyer’s eligibility for tax relief, or a seller’s final tax. Independent Cambodian legal advice is required before a non-refundable payment, a company or trust structure, a dispute, succession planning, or a cross-border sale. Tax advice is required where the result depends on residence, the payer, documentary evidence, or the effective date of a measure.
Transaction map
Before the reservation
The first question is not projected return but the legal object being sold and the right the buyer can actually register. A foreigner may own a private unit in a co-owned building only above ground level; ground and underground floors are excluded. The foreign ceiling is 70% of the aggregate surface area of all private units, not 70% of the unit count [1][2]. Direct land ownership is reserved to persons and legal entities of Khmer nationality [3]. Any promise of “foreign freehold” therefore needs to be matched to the building classification, floor, private-unit status, available quota and the certificate that should ultimately be issued.
The buyer should also identify the exact selling entity, its rights over the land or completed unit, project approvals, encumbrances, and the authority of the person signing. For a completed resale, the title, transfer history, unpaid liabilities and restrictions matter. For an off-plan purchase, the land, development approvals, developer entity and workable route to strata registration matter. A reservation must not be used as a substitute for due diligence. Before money is paid, the buyer needs a minimum document set and a written answer on whether the booking amount is returned if the legal review reveals a material problem.
Reservation and SPA
A booking form can already create binding consequences and expose the buyer to a loss of funds. It should identify the unit, price, reservation period, payment recipient, crediting of the booking amount and refund triggers. The difficult case is not a voluntary change of mind but a materially unacceptable SPA or an adverse due-diligence finding. A clause making the fee non-refundable in every circumstance transfers most of the legal risk to the buyer before the full contract has even been reviewed.
The SPA should identify the parties and unit, attach the plan, define the area methodology, state the full price and payment schedule, set completion and long-stop dates, regulate handover and defects, promise the correct form of title, and address registration, assignment, termination, refunds and disputes. An SPA creates contractual rights but is not itself a registered title; effectiveness against third parties depends on the prescribed registration process [1][3]. Review must cover the final agreement, all schedules and the controlling language. Marketing statements and sales conversations should be treated as non-binding unless they appear in the signed contractual package.
Payment and construction
Funds should reach the contractual seller or an entity properly authorised to receive them. The account name, invoice and SPA must be reconciled before the transfer, and any change of bank details should be verified through an independent channel. The buyer should preserve the SPA, invoices, SWIFT messages, statements, developer receipts, payment-purpose correspondence and confirmation that each instalment was credited. That evidence may later be required for a dispute, registration, bank compliance review or remittance of sale proceeds.
Cambodia’s foreign-exchange framework generally permits international settlements and capital flows but requires them to pass through authorised intermediaries, meaning banks established in Cambodia [13]. This is not a promise that every transfer will be accepted. Banks still apply customer, transaction and source-of-funds checks under the anti-money-laundering framework [14]. For an off-plan purchase, large instalments are safer when tied to objectively verifiable milestones rather than dates alone. A developer’s progress photographs are not the same as independent evidence where a substantial payment depends on completion of a stage.
Handover
Completion, technical inspection, key handover and title registration are separate events. The SPA should state which event triggers the final payment, service charge, warranty period and transfer of risk. Before accepting the unit, it should be checked against the contract and specification: area, finishes, equipment, building services, meters, keys and access. Material defects, repair periods and any right to retain part of the price need contractual support rather than a sales-team assurance.
A snagging engineer records the physical condition but does not confirm ownership. A lawyer explains the contractual effect of the acceptance document but does not replace the inspection. The buyer should also establish who manages the common areas, when service charge starts, whether an initial fund is due, which house rules apply, and how rectification will be evidenced. Signing a clean acceptance may weaken a later factual position, so the defect-list procedure and legal effect of signature should be understood before handover day.
Registration of ownership
Full payment and possession of the keys are not substitutes for registration. Where the SPA promises a strata title, the foreign buyer’s legal objective is a registered right over an eligible private unit. Before filing, the parties should reconfirm the foreign quota, unit identity, encumbrance position, authority and document package. The foreign-ownership law expressly makes registration necessary for an agreed transfer of special co-ownership to take effect [1].
A transfer commonly attracts 4% stamp duty under Prakas No. 577 [5]. Temporary 2026 relief exists for qualifying borey and condominium transactions, with USD 210,000 and USD 70,000 thresholds or deductions depending on the category [6]. The conditions concern the project, developer, transaction date and acquisition history, so a foreign buyer should not assume eligibility. A tax adviser and the relevant authority should confirm the position for the actual transfer, and the budget should still work without the concession. The title, tax receipts, registration instruments and payment evidence should remain in the owner’s permanent file.
Ownership and rental
Registration does not end the owner’s compliance work. The permanent file should cover the property record, annual immovable-property tax, service charge, insurance, management and leases. Prakas No. 576 is the current framework and annual declaration and payment are generally due by 30 September [7]. There is a presentational difference worth flagging: the GDT FAQ describes the base as 80% of total assessed value less KHR 100 million, while some current professional summaries of Prakas No. 576 state the charge more briefly as 0.1% of assessed value above KHR 100 million [8]. The GDT assessment for the specific unit should therefore be confirmed rather than calculated from the advertised or purchase price.
Rental income may fall under the 10% tax on gross monthly rental income for owners or beneficiaries outside the self-assessment regime under Prakas No. 169 [9]. A business tenant or a non-resident landlord can also bring withholding rules into the analysis; the current income-tax framework provides a 14% withholding rate for Cambodian-source payments to a non-resident where an obligated resident business payer is involved [10]. These rules should not be added together mechanically. The answer depends on the parties, registration status and payment classification, so the tax route should be settled before the first lease, especially for a corporate tenant or offshore remittance.
Sale and exit
A sale of a registered unit, an assignment of an off-plan contract and a transfer of company shares are legally different exits. Before marketing or accepting a deposit, the seller should establish the title or contractual right, SPA restrictions, developer consent, unpaid service charge and tax, signing authority, deposit terms and the safe sequence for documents and funds. The closing statement should separate the price, retentions, commissions, taxes, debt repayment and the amount actually available to the seller.
As at 22 July 2026, implementation of the new capital-gains tax on a sale or transfer of immovable property is deferred until 1 January 2027 [11][12]. A 2026 disposal is not automatically tax-free: 4% transfer stamp duty, company or business taxation, withholding, tax in the seller’s country of residence and bank evidence may still be relevant. Prakas No. 1130 provides a 20% rate on taxable capital gain when the regime applies [11], but the post-commencement result depends on deductions, seller status, evidence and any later amendment. An individual tax computation and a bank-acceptable remittance route should be established before the sale contract is signed.
What a foreign buyer can and cannot register
A foreign natural or legal person with legal capacity under Cambodian law and lawful entry may own a private unit in a co-owned building. The unit must be above ground level; ground and underground floors are excluded [1]. Foreign ownership across the building may not exceed 70% of the total surface area of all private units [2]. The test is based on area rather than the number of units, and remaining quota should be confirmed for the registration date, not only the reservation date.
The registrable right concerns the private unit. The foreign co-owner may use and enjoy the common areas, but does not obtain direct ownership of the underlying land [1]. The Land Law reserves land ownership to Khmer nationals and Khmer-nationality legal entities [3]. A strata-titled unit, a long lease, shares in a Cambodian company and property held through a regulated trust are therefore not equivalent products. They differ in the legal asset, control, duration, succession, cost and exposure to an intermediary.
Property ownership does not itself create a visa, residence status, tax residence or right to work. Immigration and tax residence must be considered separately. Where the property is not clearly an eligible private unit, the quota may be exhausted, the SPA promises a different instrument, or the acquisition relies on a company, nominee, trust or lease, an independent Cambodian lawyer should review the structure before funds become non-refundable. Marketing labels such as “freehold” cannot replace the legal content of the certificate and registration record.
Where to read deeper
These links lead to existing NovAsia pages instead of duplicating them inside the legal hub.
Taxes at each stage
Each tax scenario is presented as a separate disclosure card. Its header shows the event, tax or charge, rate and rule status. Expanding the card reveals the base, statutory taxpayer, economic cost allocation, deadline, conditions, verification date and source. The rate must not be read in isolation because application depends on the asset, parties, taxpayer status, date and evidence.
Stamp duty on immovable property
- When it matters
- Transfer of ownership or possession rights over a building and/or land; Prakas No. 577 also covers specified real-estate-company transactions.
- Base
- Market value at the transfer date under the MEF/GDT valuation basis, not automatically the SPA price [5][17].
- Who pays
- The new owner or possessor must ensure payment; the new ownership or possession instrument or transfer is not issued/completed without it [17]. / The buyer often funds the cost in practice, but the SPA should expressly allocate the tax and related procedural costs.
- Note
- Registered immovable-property transfers and other transactions within Prakas No. 577. It does not decide foreign-buyer eligibility or the parties’ commercial allocation of the cost.
- Deadline
- Before completion of registration and issue of the new instrument; the exact filing workflow must be confirmed for the transfer.
- Sources
- [5][15][17]
Temporary borey and condominium stamp-duty relief
- When it matters
- Purchase or transfer of a qualifying residential property in 2026 subject to Notification No. 001 and the extended-notification conditions.
- Base
- For a first acquisition/first use of the benefit: exemption at up to USD 210,000 or a USD 210,000 deduction from the base above that value. For a qualifying second or subsequent acquisition: a USD 70,000 deduction [6].
- Who pays
- The person liable for stamp duty and claiming the relief. / Once confirmed, the relief reduces the closing tax; until then, the budget should be modelled without it.
- Note
- Specified borey or condominium purchases from relevant development companies where the notification conditions are met. The public English summary refers to individuals while the stated objective refers to citizens. The hub must not promise the relief automatically to a foreign buyer; the GDT or a tax adviser should confirm eligibility for the buyer and project.
- Deadline
- Only for qualifying transactions through 31 December 2026; it is not retroactive to taxes and penalties already paid [6].
- Sources
- [6]
Tax on immovable property
- When it matters
- Holding taxable immovable property as owner, possessor or final beneficiary in the relevant tax year.
- Base
- Under the GDT FAQ: 80% of total official assessed value less KHR 100 million. Do not calculate from the purchase or listing price [8].
- Who pays
- The owner, possessor or final beneficiary of the taxable property. / The current owner; a purchase or sale should separately allocate the year’s tax and any arrears.
- Note
- Property within the threshold and scope of Prakas No. 576; exemptions and special-area treatment require separate checking.
- Deadline
- Declaration and payment are generally due from 1 January through 30 September of the relevant year [8].
- Sources
- [7][8][15]
Property rental tax under Prakas No. 169
- When it matters
- Rental income of an owner or beneficiary from Cambodian immovable property where the person is not registered under the self-assessment regime.
- Base
- Total monthly contractual or received rent, with market value relevant to assessment; a properly documented refundable deposit is treated separately [18].
- Who pays
- The owner or beneficiary outside self-assessment unless the prescribed tenant withholding mechanism applies. / Depends on the lease’s gross/net wording. The contract should state whether the tenant deducts tax or grosses up a net rent.
- Note
- The framework includes exemptions, including total monthly rent below KHR 500,000 and cases already covered through self-assessment or withholding [18].
- Deadline
- For monthly rent, by the 20th of the following month; for a lump sum, by the 20th of the month following payment. A self-assessment tenant acting as withholding agent remits by the 25th of the following month [18].
- Sources
- [9][16][18]
Rental withholding tax on payment to a resident
- When it matters
- A rental payment by a resident withholding agent within the applicable tax regime.
- Base
- The rental payment; the lease should state whether the amount is gross or net of withholding.
- Who pays
- The obligated payer withholds and remits; treatment for the recipient depends on the recipient’s tax regime. / Determined by the gross-up clause; the rate alone does not show the landlord’s cash receipt.
- Note
- Not every private rental automatically; it depends on payer and recipient status.
- Deadline
- At payment or accounting recognition and within the applicable monthly withholding filing cycle; confirm the process with an accountant.
- Sources
- [10][19]
Withholding tax on Cambodian-source income of a non-resident
- When it matters
- A resident taxpayer carrying on business pays Cambodian-source income to a non-resident taxpayer.
- Base
- The relevant Cambodian-source payment, including property income or gain where covered by the tax law [19].
- Who pays
- The resident business payer acts as withholding agent; tax is withheld when paid or recognised in the accounts. / Depends on the contract and any gross-up. It must not be automatically added to 10% rental tax or every sale.
- Note
- Only where there is an obligated business payer, a non-resident recipient and Cambodian-source income; treaty and permanent-establishment issues may alter the analysis.
- Deadline
- Arises on payment or accounting recognition; filing must be confirmed for the actual withholding agent.
- Sources
- [10][19]
Capital gains tax on immovable property — deferral
- When it matters
- A sale or transfer of immovable property that would otherwise fall within the new CGT regime.
- Base
- Not applied to immovable-property gain before the scheduled commencement, but this does not remove stamp duty, withholding, company tax, arrears or foreign tax.
- Who pays
- The person realising the gain once the regime commences; other taxes must still be checked in 2026. / Must not be presented as a tax-free sale. The closing statement still needs every applicable deduction.
- Note
- Immovable property only. CGT on leases, investment assets, goodwill, IP and foreign currency has a different commencement date.
- Deadline
- The deferral runs through 31 December 2026 unless changed again [12][20].
- Sources
- [11][12][20][21]
Capital gains tax on immovable property
- When it matters
- Realisation of taxable gain on a sale or transfer of immovable property after commencement, if the date is not changed.
- Base
- Under current summaries of Prakas No. 1130: gross proceeds less either an 80% standard deduction or documented actual costs, with the method and eligibility checked for the transaction [20][21].
- Who pays
- The person realising the taxable capital gain, subject to resident/non-resident and self-assessment rules. / Usually reduces the seller’s net proceeds, but closing mechanics, withholding and the contract require coordination.
- Note
- Scheduled for immovable property from 1 January 2027; it must be rechecked in December 2026 and on the transaction date.
- Deadline
- The current framework requires filing and payment within three months after realising the gain [20].
- Sources
- [11][12][20][21]
Stamp duty on a share transfer
- When it matters
- A full or partial share transfer where the special real-estate-company rule does not apply.
- Base
- Market value of the shares at the transfer date [17].
- Who pays
- Determined by the stamp-duty rules and the specific transfer filing. / The parties allocate the cost in the share sale agreement, without changing liability to the GDT.
- Note
- Ordinary shares; do not use this row for a real-estate company without separate classification.
- Deadline
- Within the share-transfer process; confirm with corporate and tax advisers.
- Sources
- [5][17]
Special stamp-duty treatment
- When it matters
- Transfer of shares or similar interests in an entity meeting the definition of a real-estate company.
- Base
- The applicable market value under the special category; classification of the structure is critical [17].
- Who pays
- Determined for the particular transfer and structure. / Can make a share sale materially more expensive than a calculation using the general 0.1% rate.
- Note
- KPMG notes that further clarification is needed on the boundary between 4% and 0.1%; use only after written classification by a tax adviser or the GDT [17].
- Deadline
- Before completion of the corporate and tax transfer process.
- Sources
- [5][17]
Capital gains tax on investment assets
- When it matters
- Taxable gain on leases, investment assets, goodwill, IP or foreign currency from 1 January 2026.
- Base
- Actual gain with documented costs; Prakas No. 1130 and Instruction No. 022 contain specific guidance for share transfers [21].
- Who pays
- The person realising the gain, with separate rules for non-resident share transfers and retained earnings. / Reduces seller net proceeds and may interact with stamp duty and withholding.
- Note
- Particularly important where a purported property exit is actually a sale of shares, lease rights or another asset.
- Deadline
- Check Prakas No. 1130 and Instruction No. 022 for the asset and taxpayer status.
- Sources
- [11][20][21]
Who to hire and what each adviser does
An independent Cambodian lawyer reviews the permitted ownership form, seller, land and title, corporate authority, project documents, SPA, registration, assignment, succession and disputes. The lawyer should act for the buyer rather than merely process the seller’s paperwork. Independent review is particularly important before a non-refundable reservation, for any company, trust or lease structure, conflicting language versions, encumbered land, a sale under power of attorney, or an emerging dispute.
A snagging engineer or inspection specialist assesses the physical unit against the agreed specification. The specialist records defects, measurements and systems and supports a defect list, but does not certify title, quota or the legal effect of the SPA. A tax adviser determines the taxpayer, applicable rates and reliefs, the interaction between rental and withholding rules, the sale position and any obligations in the owner’s country of tax residence.
The bank explains account opening, transfer evidence, source-of-funds requirements and documents for a later outward remittance. It does not replace tax advice or establish title. A translator, notary or authentication specialist may also be required. These functions are not interchangeable: an inspection cannot cure defective ownership, and bank acceptance of a payment does not make the SPA protective.
What this page does not decide
The hub does not issue an opinion on a particular unit. It cannot confirm remaining foreign quota, the seller’s disposal authority, licence validity, absence of security, availability of a tax concession or the amount of tax due. It also cannot decide which contractual language will prevail in a dispute, whether a foreign arbitral award will be enforceable, how long proceedings will take or whether termination will produce a recoverable refund.
A lawyer is required before a non-refundable payment where the acquisition uses a company, trust, nominee or lease, the land or project is encumbered, title is not ready, a power of attorney is used, or succession, spouses, co-buyers or a dispute are involved. A tax adviser is required for non-residence, a business tenant, a sale, an outward remittance, more than one tax-residence country, a concession claim or computation after CGT commences.
Rates and dates are a snapshot at 22 July 2026. The stamp-duty concession runs to 31 December 2026 unless extended [6], while immovable-property CGT is scheduled for 1 January 2027 unless changed again [11][12]. The operative rule and transaction facts must be rechecked before signing and payment. NovAsia does not replace licensed individual advice.
Where there is no single rule for every transaction
Buyers often look for a Cambodian standard even though the binding answer sits in the SPA, building rules, project documents or bank policy. The matrix only includes questions for which the reviewed official corpus did not establish one automatic answer for every purchase. That does not mean there is no law: the facts and contract may engage the Civil Code, consumer protection, arbitration or developer regulation.
Is a booking or reservation fee always refundable?
- Confirmed position
- No automatic refund for every transaction was identified. The reservation form or SPA is the starting point; Civil Code grounds for invalidity or rescission may also arise.[22]
- Evidence to require
- A signed form stating refund triggers, timing, deductions and the adverse-due-diligence outcome.
Is there a standard grace period for project delay?
- Confirmed position
- No single period for all projects was identified. The grace period, extension grounds and long-stop date should be stated in the SPA.[22]
- Evidence to require
- Exact dates, permitted extensions, notice and consequences after the long-stop date.
Is delay compensation or a penalty automatic?
- Confirmed position
- No universal automatic payment for every off-plan purchase was identified. The remedy depends on the SPA, breach, proven loss and applicable law.[22]
- Evidence to require
- Formula, accrual start, cap, exclusions, notice, set-off and termination right.
Is there a standard service charge for every condominium?
- Confirmed position
- There is no single rate for every building. The amount, area base, commencement, budget and special assessments are project and building-management matters.[4]
- Evidence to require
- Signed rate or formula, budget, area basis, start date and amendment procedure.
Is there a standard assignment right and fee?
- Confirmed position
- No. Assignment may be prohibited, conditional, time-limited or consent-based. The fee may be fixed, percentage-based or combined.
- Evidence to require
- The SPA clause and the developer’s current written procedure and fee schedule for the unit.
Is short-term letting permitted in every condominium?
- Confirmed position
- Ownership alone does not create a universal permission. Building rules, management terms, the service model and applicable tax or licensing regime must be considered together.[9][18]
- Evidence to require
- Current building rules, written management confirmation and tax classification of the actual model.
Is there a guaranteed timetable for remitting sale proceeds?
Does the English SPA always prevail?
- Confirmed position
- No. Priority should follow the signed language clause and applicable law; registration instruments may exist only in Khmer.[22]
- Evidence to require
- A complete set of signed language versions, the language clause and independent comparison of material terms.
Must every dispute go to court or arbitration?
- Confirmed position
- There is no single forum. Arbitration depends on party agreement [23]; an RPR complaint may be available for real-estate-development matters, while consumer and civil remedies depend on the facts [24][25].[22][23][24][25][26]
- Evidence to require
- The dispute clause, notice procedure, arbitral seat and rules, current regulator jurisdiction and counsel’s forum analysis.
Do keys mean that strata title has already been issued?
- Confirmed position
- No. Handover and registration are separate events. The foreign-ownership law links the effect of a special-co-ownership transfer to registration [1].[1]
- Evidence to require
- The registered certificate or official status, remaining steps, responsible entity and a contractual timetable.
Does GRR mean a government, bank or insurance guarantee?
- Confirmed position
- No, unless a separate instrument expressly creates that security. It is usually a contractual obligation and credit risk of the named company.
- Evidence to require
- Signed GRR or buyback addendum, obligor, security, net formula, term, notice and remedies.
Is there one warranty period for every apartment defect?
- Confirmed position
- The reviewed corpus did not establish one period applying to every defect and project. The contract should distinguish handover defects, latent defects, equipment and common areas.[22]
- Evidence to require
- Warranty schedule, defect notice procedure, responsible entity, remedy and exclusions.
Is there one permitted area-variance percentage?
- Confirmed position
- No single percentage for every condominium was identified. The tolerance, measurer, price adjustment and termination threshold should be in the SPA.
- Evidence to require
- Gross/net area definitions, final measurement method and symmetrical upward and downward price adjustment.
Transaction evidence register
This is not another checklist. It links each material fact of the selected transaction to specific evidence: the file, issuer, reviewer, verification date and recheck event. It does not generate a safe/unsafe verdict and does not replace legal advice.
By default, data stays in local browser storage. Do not upload contracts, identity documents, bank statements or titles to NovAsia servers.
Exact legal seller entity
- Evidence
- Registration extract, licence, registered address and entity identifiers matching the SPA.
- Issuer/source
- Government registry, regulator and seller
- Recheck
- before_reservation
Owner or lawful right-holder of the project land
- Evidence
- Land title or registered right, lease/development agreement and encumbrance record.
- Issuer/source
- Cadastral authority and project parties
- Recheck
- before_reservation[3]
Authority of every signatory
- Evidence
- Board resolution, current power of attorney, authorised-signatory list or corporate record.
- Issuer/source
- Company, notary or corporate registry
- Recheck
- at_each_signature[22]
Legal basis for each payment recipient
Unambiguous unit identity
- Evidence
- Signed plan, unit schedule, reservation and SPA with matching identifiers.
- Issuer/source
- Seller and project documents
- Recheck
- before_reservation
Floor and foreign-ownership eligibility
- Evidence
- Co-owned-building and unit documents identifying the floor and private-unit status.
- Issuer/source
- Cadastral authority, project and independent lawyer
- Recheck
- before_reservation[1]
Available foreign-quota capacity
Final title instrument and route to it
Security, restrictions and third-party priority
- Evidence
- Current encumbrance search, lender release conditions and payoff/consent documents.
- Issuer/source
- Cadastral authority, lender and lawyer
- Recheck
- before_reservation_and_closing
Area definition and adjustment mechanism
- Evidence
- Signed plan, area definition, measurement authority, tolerance and up/down price adjustment.
- Issuer/source
- SPA, project documents and measurer
- Recheck
- before_spa_and_handover
Final SPA version and all schedules
- Evidence
- Signed file with date, page count, version/hash and complete schedule list.
- Issuer/source
- All SPA parties
- Recheck
- at_signature[22]
Controlling language and consistency of versions
- Evidence
- Signed language clause, side-by-side legal review and certified translation where required.
- Issuer/source
- Parties, translator and lawyer
- Recheck
- before_signature[22]
Completion date, grace period and long-stop date
- Evidence
- SPA clauses defining each date, notice procedure, extensions and remedies.
- Issuer/source
- SPA
- Recheck
- before_signature[22]
Limits on unilateral project changes
- Evidence
- Change clause, materiality threshold, notice, price adjustment and termination right.
- Issuer/source
- SPA and schedules
- Recheck
- before_signature
Assignment right, timing, consent and cost
- Evidence
- SPA assignment clause and current written developer procedure/fee schedule.
- Issuer/source
- Seller/developer
- Recheck
- before_signature_and_sale
Obligated entity and GRR or buyback formula
- Evidence
- Signed addendum naming obligor, amount/formula, start, exclusions, security, notice and remedies.
- Issuer/source
- Obligated company and any guarantor/bank
- Recheck
- before_signature
Governing law, forum and notice procedure
Defect process and warranty periods
- Evidence
- SPA/specification clauses, handover form, warranty schedule and notice address.
- Issuer/source
- Seller, contractor and SPA
- Recheck
- before_handover[22]
Full contract price and all mandatory payments
- Evidence
- SPA price schedule, invoices and signed fee schedules reconciled to one total.
- Issuer/source
- SPA, seller, building and tax authority
- Recheck
- before_signature
Verification of bank details after every change
Crediting of each payment to the correct obligation
- Evidence
- Invoice, SWIFT, bank statement, receipt and seller statement of account.
- Issuer/source
- Bank and seller
- Recheck
- after_each_payment
Continuous source-of-funds file
Official assessment and receipt for each tax
Occurrence of the contractual milestone
- Evidence
- Independent inspection, official approval, engineer record or objectively verifiable progress evidence.
- Issuer/source
- Engineer, authority or independent verifier
- Recheck
- before_milestone_payment
Contractual basis for readiness for handover
- Evidence
- Dated handover/completion notice linked to the relevant SPA clause.
- Issuer/source
- Seller
- Recheck
- at_handover
Actual physical condition of the unit
- Evidence
- Inspection report, photos, video, measurements, meters, inventory and key list.
- Issuer/source
- Independent inspector and parties
- Recheck
- before_acceptance
Rectification of each material defect
- Evidence
- Signed defect list, dated rectification evidence and reinspection acceptance.
- Issuer/source
- Developer/contractor and inspector
- Recheck
- before_final_acceptance
Legal effect of the acceptance document
- Evidence
- Final acceptance form reviewed against the SPA before signature.
- Issuer/source
- SPA, seller and lawyer
- Recheck
- before_signature[22]
Stamp-duty assessment, relief and payment
Registered certificate of ownership
Current building rules
- Evidence
- Dated regulations and later resolutions affecting the unit.
- Issuer/source
- Co-owner body/manager
- Recheck
- at_handover_and_on_change[4]
Service charge, sinking fund and arrears
- Evidence
- Current statement, budget, rate decision, invoices and receipts.
- Issuer/source
- Manager/co-owner body
- Recheck
- annual_and_before_sale
Annual property tax by year
Seller authority to sell or assign the asset
- Evidence
- Title/SPA/share record, consents, corporate authority and identity documents.
- Issuer/source
- Registrar, developer, company and lawyer
- Recheck
- before_accepting_deposit
Debt, service charge, loan and tax clearances
- Evidence
- Payoff letter, building clearance, tax record and current statement.
- Issuer/source
- Bank, manager and GDT
- Recheck
- before_sale_agreement
Signed closing statement
- Evidence
- Line-by-line statement linked to contracts, invoices, clearances and tax assessments.
- Issuer/source
- Parties, lawyers, bank and tax adviser
- Recheck
- before_closing
CGT regime on the actual exit date
Bank acceptability of net proceeds and remittance
Condition for release of originals and keys
- Evidence
- Signed closing protocol stating sequence, escrow/retention if any, and acknowledgment.
- Issuer/source
- Parties, lawyers and bank
- Recheck
- at_closing
What changed and when to recheck
This is not a news feed. An entry is included only if it changes a buyer’s calculation, evidence or transaction route. Older entries remain visible with the effective date, current status and mandatory recheck date.
- Real-estate-development regulationSub-Decree No. 50 updated the real-estate-development framework and assigned competence to the Real Estate Business and Pawnshop Regulator (RPR), including a dispute-resolution role.In a dispute with a regulated developer, check whether an RPR complaint is available before or alongside the contractual forum.[25]2023-03-02 · current_framework_subject_to_implementing_rules · before_any_developer_complaint
- Developer licensingPrakas No. 047 set licensing and permit rules for housing, co-owned-building and land-lot development; conflicting provisions of former Prakas No. 089 were replaced.The evidence register checks not just the developer name but the licence or permit type and validity for the actual project.[26]2023-09-26 · current · before_reservation
- Property rental taxPrakas No. 169 replaced Prakas No. 021, retained the 10% rate and clarified the base, exemptions and payment timing.The 10% rental tax or withholding route cannot be selected from the word rent alone; landlord and tenant status, payment schedule and gross/net wording must be established.[9][16][18]2024-03-20 · current · before_first_lease_or_status_change
- Annual property taxPrakas No. 576 became the current property-tax framework from 2025.The owner retains the official unit assessment and annual receipt; the calculation is not copied from the purchase price.[7][8][15]2025-01-01 · current · annual_before_September
- Stamp dutyPrakas No. 577 set the current rates and market-value base; a special 4% category also covers specified transfers of interests in a real-estate company.A share sale cannot automatically be modelled at the general 0.1% rate; the company and transaction must first be classified.[5][15][17]2024-09-19 · current_with_interpretive_issue_for_real_estate_company_shares · before_any_transfer
- Capital gains taxPrakas No. 1130 updated the CGT framework and Instruction No. 022 provided calculation examples, including immovable property and share transfers.The exit must be classified before calculation: a unit sale, lease or assignment, shares and foreign currency can have different dates and methods.[11][20][21]2026-01-01 · current · before_each_exit
- CGT for shares and other capital assetsCGT for leases, investment assets, goodwill, IP and foreign currency commenced on 1 January 2026, while immovable property received a separate deferral.A company share sale in 2026 is not automatically deferred merely because the company owns property.[20][21]2026-01-01 · current · before_share_or_asset_transfer
- Temporary stamp-duty reliefNotification No. 001 extended qualifying borey and condominium relief through 31 December 2026: USD 210,000 for the first category and a USD 70,000 deduction for second or subsequent acquisitions.The relief is temporary and must not be shown to a foreign buyer as guaranteed without eligibility confirmation.[6]2026-01-16 · temporary · 2026-12-15
- Scheduled immovable-property CGT commencementCGT on immovable property is scheduled to commence on 1 January 2027 following the 2026 deferral.Any closing around year-end 2026 requires confirmation of the legal transfer date and current rule immediately before signing.[11][12][20]2027-01-01 · scheduled_recheck_required · 2026-12-15_and_transaction_date
How the legal and tax information is maintained
A legal page loses value if it is updated only after a major reform. This protocol defines regular checks, critical-change triggers and a way to update the page without rewriting stable explanations.
Routine checks
- monthlyGDT, MEF, FSA/RPR, CCF registers and official publications concerning property, tax, developers and consumer protection.Check for new, amended and repealed instruments; if nothing changed, update the internal checked_at only.
- 45_days_before_expiryTemporary reliefs, deferrals and transitional measures.Raise an editor warning and begin checking whether the measure will be extended, replaced or allowed to expire.
- before_annual_deadlineRates, assessed base, forms and deadlines for annual obligations.Confirm the information before any seasonal reminder; do not roll forward the prior-year date automatically.
- before_transaction_useAny rate, relief, bank requirement or dispute route a user intends to apply to an actual transaction.Show the last-verified date and require confirmation from the relevant lawyer, tax adviser, bank or authority.
Critical triggers
- A rate, threshold, base, deduction or exemption changed.
- The commencement, cessation or expiry date changed.
- An instrument became amended, replaced, suspended or abrogated.
- The competent authority, form, filing, registration or complaint process changed.
- An official instruction, FAQ or decision changed the practical application of a rule.
- A new official source conflicts with the page or professional sources materially disagree.
Calculators and checklists already available in NovAsia tools
This legal hub does not create a second price calculator, payment planner or general transaction checklist. Existing NovAsia tools handle calculations and personal tracking; the hub adds only legal navigation, tax conditions, stop points and evidence organisation.
Frequently asked questions
Can a foreigner own a Cambodian apartment in their own name?
Yes, where the asset is an eligible private unit in a co-owned building above ground level, the foreign share remains within 70% of total private-unit area, and the right is registered through the prescribed process [1][2]. It does not permit direct ownership of the land [3].
Does a signed SPA amount to ownership?
No. The SPA creates contractual rights and obligations, while registered ownership depends on the applicable registration procedure. In an off-plan purchase, signing, handover and issuance of strata title may be separated by a substantial period.
Does the buyer always bear 4% stamp duty?
The general immovable-property transfer rate is 4% [5], but statutory liability and contractual cost allocation must be read together. Conditional 2026 concessions exist [6], yet they should not be assumed for every foreign buyer, project or resale.
Is annual property tax simply 0.1% of the purchase price?
No. The tax uses an official assessed base rather than automatically adopting the SPA price. The GDT describes an 80% assessed-value base with a KHR 100 million deduction [8]. The specific unit should be calculated from the GDT record.
Is tax on rent 10% or 14%?
They are different mechanisms. Prakas No. 169 imposes a 10% gross rental tax on specified owners outside self-assessment [9]. A 14% withholding may arise when an obligated business payer pays Cambodian-source income to a non-resident [10]. The outcome depends on the parties and registration status.
Is capital-gains tax due on an immovable-property sale in 2026?
The new immovable-property CGT is deferred until 1 January 2027 [12]. A sale can still involve stamp duty, withholding, company or business tax, arrears and tax in the seller’s residence country. The actual structure requires a transaction-specific computation.
Can the unit be paid for from an overseas bank?
Cross-border settlements are generally permitted through authorised banks [13]. The bank will still review the customer, contract, recipient, purpose and source of funds [14]. The document package should be agreed in advance and the full banking trail preserved.
What if the developer is late or does not rectify defects?
First preserve the evidence, identify the contractual deadline and serve notice exactly as the SPA requires, claiming the remedy the agreement provides. Escalation may involve negotiation, a regulator, consumer protection, arbitration or court. A lawyer should select the route and frame the claim from the transaction documents.
Does buying a unit create a visa or residence right?
No. Ownership, immigration status, permission to work and tax residence are separate legal questions and must be checked independently under the current immigration and tax rules.
Which SPA language controls if the texts differ?
The language clause and applicable law are the starting point, but a statement that one language prevails does not resolve every consequence. A lawyer should compare all signed versions and schedules before payment, particularly where registration documents are in Khmer.
Sources
Sources are printed as text: document name, issuing body, domain and date where available. We do not publish outbound links.
- [1] Law on Providing Foreigners with Ownership Rights in Private Units of Co-Owned Buildings — Ministry of Land Management, Urban Planning and Construction / Council for the Development of Cambodia — cdc.gov.kh — 2010-05-24
- [2] Sub-Decree No. 82 on the Proportion and Calculation of Percentage of Private Units That Can Be Owned by Foreigners — Royal Government of Cambodia — chhoridalawbrary.files.wordpress.com — 2010-07-29
- [3] Land Law of Cambodia — Kingdom of Cambodia / Ministry of Land Management, Urban Planning and Construction — asset.cambodia.gov.kh — 2001-08-30
- [4] Sub-Decree No. 126 on Management and Use of Co-Owned Buildings — Royal Government of Cambodia — ibccambodia.com — 2009-08-12
- [5] Prakas No. 577 MEF.Prk.GDT on Stamp Duty — Ministry of Economy and Finance, General Department of Taxation — tax.gov.kh — 2024-09-19
- [6] Notification No. 001 continuing stamp-duty relief for borey and condominium purchases in 2026 — Ministry of Economy and Finance; dated summary by Andersen in Cambodia — kh.andersen.com — 2026-01-16
- [7] Prakas No. 576 MEF.Prk.GDT on Tax on Property — Ministry of Economy and Finance, General Department of Taxation — tax.gov.kh — 2024-09-19
- [8] GDT Official FAQ: property-tax rate and tax base — General Department of Taxation of Cambodia — tax.gov.kh — accessed 2026-07-22
- [9] Prakas No. 169 MEF.PrK.GDT on Tax on Property Rental — Ministry of Economy and Finance, General Department of Taxation — tax.gov.kh — 2024-03-20
- [10] Prakas No. 578 MEF.Prk.GDT on Tax on Income — Ministry of Economy and Finance, General Department of Taxation — tax.gov.kh — 2024-09-19
- [11] Prakas No. 1130 MEF.Prk.GDT on Capital Gains Tax — Ministry of Economy and Finance, General Department of Taxation — tax.gov.kh — 2025-12-31
- [12] Instruction No. 041 deferring immovable-property capital gains tax until 1 January 2027 — General Department of Taxation; dated summary by Acclime Cambodia — cambodia.acclime.com — 2026-01-02
- [13] Law on Foreign Exchange — National Bank of Cambodia — nbc.gov.kh — 1997-08-22
- [14] Law on Anti-Money Laundering and Combating the Financing of Terrorism — Cambodia Financial Intelligence Unit / National Bank of Cambodia — cafiu.gov.kh — 2020-06-27
- [15] GDT register of Prakas — page 1 — General Department of Taxation of Cambodia — tax.gov.kh — accessed 2026-07-22
- [16] GDT register of Prakas — page 2 — General Department of Taxation of Cambodia — tax.gov.kh — accessed 2026-07-22
- [17] Cambodia Technical Update: Prakas No. 577 on stamp duty — KPMG Cambodia — kpmg.com — 2024-11
- [18] Cambodia Tax Update: property-rental tax changes under Prakas No. 169 — VDB Loi Cambodia — vdb-loi.com — 2024-06
- [19] Cambodia — Corporate — Withholding taxes — PwC Worldwide Tax Summaries — taxsummaries.pwc.com — last reviewed 2026-04-02
- [20] Cambodia — Corporate — Significant developments — PwC Worldwide Tax Summaries — taxsummaries.pwc.com — last reviewed 2026-04-02
- [21] Cambodia: New capital gains tax guidance — KPMG — kpmg.com — 2026-01-23
- [22] Civil Code of Cambodia — Obligations — Kingdom of Cambodia; English translation hosted by JICA — jica.go.jp — 2007 code / JICA translation
- [23] Law on Commercial Arbitration of Cambodia — Kingdom of Cambodia / Council for the Development of Cambodia — cdc.gov.kh — 2006-03-06
- [24] National Commission for Consumer Protection and the Law on Consumer Protection — Consumer Protection, Competition and Fraud Repression Directorate-General — ccfdg.gov.kh — law promulgated 2019-11-02; page accessed 2026-07-22
- [25] Sub-Decree No. 50 on the Management of Real Estate Development Business — Royal Government of Cambodia; dated analysis by DFDL — dfdl.com — instrument 2023-03-02; analysis updated 2023-11-07
- [26] Prakas No. 047 on real-estate-development licences and permits — Non-Bank Financial Services Authority; dated analysis by DFDL — dfdl.com — instrument 2023-09-26; analysis published 2024-04-11
Check this against a real deal
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WhatsApp Contact formGeneral information only. This is not legal or tax advice and does not replace review of a specific transaction by an independent Cambodian lawyer and tax adviser.