Cambodia
Cambodia Property Guide for Singapore Buyers
A condominium is fully yours; the land underneath never is. This is what the 2010 law allows, what the three legal routes cost you in control, and the taxes that start the day you sign.
Rules and rates change — confirm the structure with licensed Cambodian counsel
Can a foreigner buy in Cambodia?
Yes — a condominium, from the second floor up, freehold. The land underneath never becomes yours.
Since the foreign ownership law of April 2010, a foreigner can own real estate in Cambodia with one line drawn through the building: the strata-titled condominium from the second floor up, up to 70% of the units in that building, on a title in your own name. The ground floor and the land are for citizens only.
| What | Can a foreigner own it? | Why |
|---|---|---|
| Condominium, floor 2+ | Yes — freehold, up to 70% of units | Approved strata title; the 2010 law and the 2022–24 guidelines |
| Ground floor / shophouse | No | It sits on the land |
| Land, villas, landed houses | No — not directly | Use a lease, a trust or a company (section 2) |
| Condominium, floor 1 | No | Ownership starts above the ground floor |
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What you can own, and how to hold land
A condominium is fully yours; land needs a vehicle. The three routes differ on term, security and who holds the title.
| Long-term lease | Trust structure | Cambodian company | |
|---|---|---|---|
| What it is | Lease land from a Cambodian citizen | A licensed trust company registers and holds the hard title | A company with at least 51% Cambodian ownership buys the land |
| Term / control | Up to 50 years, extendable by another 50 | Held for the beneficiary; no fixed term | Control of the company, not the land |
| Security | Contractual | Government-endorsed, overseen by the Trust Regulator | Corporate, 51% held locally |
| Watch out | Two terms, two negotiations | Chosen instead of a nominee agreement — the source of most foreign-buyer losses | The land sits in a company you do not majority-own |
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This section is about control, not price: the lease buys time, the trust buys safety, the company buys the land itself.
What it costs on top of the price
Foreigners pay the same taxes as locals, with a few exceptions. The rate depends on the moment you are in.
| When | Tax | Rate | Note |
|---|---|---|---|
| On purchase | Transfer tax | 4% | Also called stamp duty; relief schemes exempt Borey homes up to $70,000 |
| On purchase | VAT | 10% | On new builds; usually absorbed by the developer on a first sale |
| Every year | Property tax | 0.1% | On property above 100M KHR, using the cadastral valuation |
| On rent | Rental income tax | 14% | On gross rent for foreigners; locals pay 10% |
| On sale | Capital gains tax | 20% | Enforced since 1 January 2026 under Prakas 496 |
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Three more costs sit outside the sticker price: legal fees of $1,000–3,000 for due diligence and the contract, an agent commission of 3%–5% of the price (usually on completion), and the condominium maintenance charge, monthly or annual.
The buying process, in six steps
The deposit lands after due diligence — not before.
Property search
Find a property through an agent or verified seller. Under the 2023–24 rules, confirm the developer is officially registered before they sell.
Hire a local lawyer
A Cambodian lawyer handles legal due diligence, the paperwork and compliance with the foreign-ownership rules.
Due diligence
Verify ownership, the strata title, any dispute or encumbrance, and the 70% foreign quota in that building.
Deposit
Typically 10%, once both parties agree on the purchase — after due diligence, not before.
Sign the sale agreement
Execute the agreement and transfer funds through official banking channels to stay inside the AML rules.
Transfer of title
Register the title at the land office where the buyer is eligible; the strata title is transferred into your name.
Two checks before the deposit
- The 70% quota. Confirm how many units in the building are already foreign-owned.
- The strata title. An approved title, not a promise of one — the 2022–24 guidelines tightened verification for a reason.
Holding it, letting it, financing it
The annual tax is small; the rental tax is not. Financing is the harder part.
Property tax is charged on the cadastral valuation above 100M KHR. Rental income is taxed at 14% of the gross rent for a foreign landlord, against 10% for a local — the one place the tax code treats you differently.
| Financing | What it is | Best when |
|---|---|---|
| Developer payment plan | Instalments offered directly by the developer, especially on new condominiums | You are buying off-plan and the developer offers a plan |
| Offshore mortgage | A lender at home, or a regional bank with a Cambodian presence | You can borrow where you already bank |
| Cash | The default for many foreign buyers, because local mortgages are limited | You can fund the purchase upfront |
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Selling it: the 20% that is really 4%
Prakas 496 has been enforced since 1 January 2026. The deduction you choose decides the effective rate.
The headline
20% capital gains tax on the gain
Enforced: since 1 January 2026, after earlier deferrals
Declare: within 3 months of the transfer
The deduction
80% standard deduction leaves 20% of the gain taxable
Effective rate: about 4% of the gain
Or actual expenses with receipts — the choice is made at declaration
The choice is made when you declare, not when you buy — which is why the receipts for the purchase costs matter years later.
What is driving the market
Cambodia’s property market is still in its growth stage. Three forces explain why.
| Driver | What it means |
|---|---|
| Growth and FDI | GDP has grown steadily and foreign direct investment keeps arriving, particularly into real estate and infrastructure. |
| Tourism | Angkor Wat and the coast keep visitor numbers up, which feeds short-term rental demand. |
| Infrastructure | Techo International Airport opened in late 2025, and expressways are expanding — connectivity and capital appreciation in the main hubs. |
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What we have
Our Cambodia projects
Only projects still on sale: 1. Grouped by city; prices are in US dollars, as the developer publishes them.
| Project | From | Completion | Tenure |
|---|---|---|---|
| Phnom Penh1 on sale | |||
 Le Conde BKK1 (王府观邸)Phnom Penh | US$148K | Completed | Freehold |
Questions
Frequently asked
Can foreigners own property in Cambodia?
Yes — a strata-titled condominium from the second floor up, freehold, up to 70% of the units in the building. Land, the ground floor and landed houses cannot be owned directly by a foreigner.
Can I buy land in Cambodia?
Not directly. A foreigner uses a long-term lease (up to 50 years, extendable by 50), a trust structure under the 2019 Law on Trusts, or a company with at least 51% Cambodian ownership.
What taxes do I pay when I buy?
Transfer tax at 4%, and VAT at 10% on a new build (usually absorbed by the developer on a first sale). Legal fees run $1,000–3,000 and the agent’s commission is typically 3%–5%.
What does it cost to hold?
Property tax at 0.1% a year on property above 100M KHR, plus the condominium maintenance charge. Rental income is taxed at 14% of gross rent for a foreign landlord.
How is rental income taxed?
At 14% of the gross rent for a foreigner, against 10% for a local. It is a withholding-type tax on the rent, not a profit tax.
What is the capital gains tax?
20% on the gain, enforced since 1 January 2026 under Prakas 496. An 80% standard deduction leaves 20% of the gain taxable — an effective rate of about 4% — or you can use actual expenses with receipts.
Can I get a mortgage in Cambodia?
Local mortgages for foreigners are limited. Most buyers use a developer payment plan, an offshore mortgage, or cash.
Do I need a lawyer?
Yes. A local lawyer runs the due diligence on the title, the strata approval and the 70% quota, and handles the transfer at the land office.
Does buying give me residency?
No. A property purchase grants no visa or residence rights; Cambodia’s visa routes are separate applications.
What should I check before buying?
The approved strata title, the building’s remaining foreign quota, the developer’s registration, and any encumbrance on the title. Get all four in writing before the deposit.
Send us the project you are looking at and we will tell you what the structure actually gives you — title, quota and tax.
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