Summary
Through 31 December 2026, Cambodia continues stamp-duty exemptions and concessions on transfers of ownership or possession of residential borey homes and condominiums purchased from housing development companies. The current extension sits in Ministry of Economy and Finance Notification No. 001 (16 January 2026), which continues Notification No. 020 MEF (31 December 2024) and Point 1 of Notification No. 014 MEF (9 October 2024).
Buyers usually face a 4% stamp duty on residential transfers. Relief is not one flat band for every purchase. First-time (or first-transfer) purchases and second or subsequent purchases follow different rules. Confirm eligibility and the final calculation with counsel and the tax office at transfer. This article is education only — not tax advice.
First-time / first transfer** (Notification No. 020, extended by Notification No. 001), as summarized by Andersen in Cambodia and Rajah & Tann Asia:
| Property value | Stamp-duty treatment |
|---|---|
| US$210,000 or less | Full exemption from stamp duty |
| More than US$210,000 | Deduct US$210,000 from the stamp duty tax base |
Second or subsequent purchases** — firm summaries differ slightly, so both are shown:
| Source | Treatment |
|---|---|
| Andersen in Cambodia on Notification No. 001 | US$70,000 deduction from the stamp duty tax base |
| Rajah & Tann Asia on Notification No. 014 Point 1 (borey projects that hold a real estate business license and are properly registered) | US$70,000 or less: full exemption; more than US$70,000: US$70,000 deducted from the tax base |
These exemptions and concessions do not apply retroactively to stamp duty or penalties already paid.
What this means for Cambodia
Buyers comparing a 2026 transfer with an early-2027 timeline should ask three practical questions early: Is this a first or subsequent purchase? Is the project from a licensed, properly registered housing developer? Will the transfer documents reflect that registration?
That registration hinge is why ProprKey stays verified-only and filters toward registered developers. Public inventory stays empty until listings clear verification — by design. Campaign traffic goes to onboarding, not an empty listings grid.
What to do next
- Buyers: confirm whether the purchase is first-time or subsequent, ask for the developer’s registration status, and verify the stamp-duty calculation with counsel at transfer.
- Pros and onsite sales teams: use the first-time versus subsequent split above — do not invent savings calculators.
- Developers and Pros who want the verified path: start at proprkey.com/en/onboarding
Education only — not tax, legal, or investment advice.