Summary
Cambodia has suspended, until the end of 2027, the additional tax equal to 100% of the stamp duty that is charged when duty on a property transfer is paid late. The measure is part of Notification No. 008, which the Ministry of Economy and Finance (MEF) issued on 4 Aug 2026, advisory firm JBL Mekong and regulatory tracker RegFollower reported. Stamp duty on transfers of land and buildings is 4%, according to PwC's Cambodia tax summary (last reviewed 2 Apr 2026), so the penalty would otherwise double the bill. The notification also lets stamp duty be paid once on some chains of possession transfers, eases the evidence needed to date completed buildings and exempts transfers by military and police personnel who served in frontline operations. It does not refund tax or penalties already paid.
What this means for Cambodia property owners and buyers
What Notification No. 008 changes
| Measure | What it does | Time limit |
|---|---|---|
| Late-payment penalty | Suspends the 100% additional tax where the three-month payment window after the land department's transmittal letter has passed | Until the end of 2027 |
| Successive possession transfers | Extends Notification No. 367 of 2 May 2017, so stamp duty on a chain of possession transfers is paid once, at the final transfer | Transfers made up to July 2026, per JBL Mekong and Kreston Cambodia |
| Completed buildings | Stamp duty and the annual tax on immovable property can be based on a construction permit or a certificate of the construction date | No end date reported |
| Frontline military and police | Exempts their property transfers from stamp duty, with certification from their unit | No end date reported |
| Past payments | No refund of tax, additional tax or interest already paid | Not applicable |
Sources: JBL Mekong (26 Aug 2026); Kreston Cambodia (19 Aug 2026); RegFollower (13 Aug 2026).
How the penalty works
Stamp duty, also called registration tax, is in principle due within three months of the transmittal letter or accompanying documents issued by the capital or provincial Department of Land Management, Urban Planning, Construction and Cadastre, JBL Mekong said. Paid after that, it attracts an additional tax equal to 100% of the duty. The notification suspends that additional tax for files where the three months have already run out. Illustration only. On a transfer assessed at US$150,000 that qualifies for no other relief, stamp duty at 4% is US$6,000. Paid late, the 100% additional tax would add another US$6,000. Under the suspension, an owner who settles before the end of 2027 pays US$6,000. For land, the taxable value is the higher of the contract price and the MEF's reference value, according to PwC.
Why it was issued
The notification follows an instruction from the Prime Minister in Letter No. 7962 of 28 Jul 2026, issued after a dialogue with property owners in Ksach Kandal district, Kandal province, on 24 Jul 2026, JBL Mekong said.
Chains of possession transfers
The one-time payment matters most to buyers of land whose possession rights passed through several hands without registration at each stage, JBL Mekong said. It covers possession rights only, not ownership rights recorded in the land register, and transfers after the July 2026 cut-off are taxed at each stage, the firm said. Kreston Cambodia also puts the cut-off at the end of July 2026.
What the notification does not change
Penalties and interest already paid stay paid, so the order in which an owner settles a file matters, JBL Mekong said. Relief for buyers of borey homes and condominiums from housing development companies runs on a shorter clock. Under MEF Notification No. 001 of 16 Jan 2026, first-time purchases valued at US$210,000 or less are exempt from stamp duty until 31 Dec 2026, and above that value US$210,000 is deducted from the tax base, Andersen in Cambodia said on 3 Mar 2026. Sellers face another date. Cambodia's 20% capital gains tax on immovable property is scheduled to start on 1 Jan 2027, law firm DFDL said on 6 Jan 2026. Education only — not tax, legal or investment advice. Confirm with a licensed professional.
What to do next
- If transfer documents were issued more than three months ago and stamp duty is still unpaid, have a tax adviser assess the file and settle it before the end of 2027.
- If you hold land through a chain of unregistered possession transfers, ask whether the one-time payment covers your chain before you register.
- Buying a borey home or condo from a developer? Check whether the 2026 relief applies before 31 Dec 2026.
- On a resale purchase, ask the seller for proof that stamp duty on the previous transfer was paid.
- Speak to a verified lawyer or tax adviser: proprkey.com/en/pros?segment=legalFinance
- Browse properties for sale: proprkey.com/en/properties?segment=buyer&mode=buy