Government Extends Vital Stamp Duty Exemptions to Propel Cambodian Real Estate Sector through 2026

• 27 January 2026
• Local News
• 1006 Views

The Royal Government of Cambodia has officially extended the stamp duty tax exemption for property buyers until December 31, 2026, providing a significant boost to the national real estate landscape. According to a formal announcement by the Ministry of Economy and Finance on January 22, 2026, this decision follows a directive from Prime Minister Hun Manet intended to support citizens in attaining affordable housing while maintaining the momentum of the construction and property industries. The exemption specifically applies to the transfer of ownership or possession of residential properties, including those within gated communities known as Boreys and co-owned buildings such as condominiums.

Under the updated regulations, the full four percent stamp duty is waived for properties valued at or below seventy thousand dollars. Furthermore, for properties priced between seventy thousand and two hundred and ten thousand dollars, a deduction of seventy thousand dollars is applied to the taxable base before the stamp duty is calculated. This tiered approach ensures that a broad spectrum of middle-income families can benefit from reduced closing costs when purchasing their first or primary residence from licensed residential developers.

The extension comes at a critical time for the Cambodian property market, which has faced a period of stabilization following rapid expansion. Industry experts suggest that the continued tax relief will encourage potential buyers who were previously hesitant due to high transaction costs. By lowering the barrier to entry, the government hopes to clear existing inventory in major urban centers like Phnom Penh and Sihanoukville, thereby supporting the financial health of developers and the thousands of workers employed in the construction sector.

To qualify for these incentives, the Ministry of Economy and Finance specifies that the property must be purchased from a developer registered with the Real Estate Business and Pawnshop Regulator. This requirement serves as a dual measure to protect consumers by promoting investment in legitimate, regulated projects. As Cambodia navigates the economic complexities of 2026, this proactive fiscal policy underscores the administration’s commitment to ensuring that homeownership remains an attainable dream for the general public while fostering a resilient and transparent real estate environment. (read more)

• property taxes
• MEF
• Stamp duty