Cambodia Property Transfer Tax & Stamp Duty Calculator
Accurately calculate statutory Cambodian real estate closing costs: 4% Registration Tax (Stamp Duty), government Borey housing relief, MLMUPC cadastral hard title fees, and annual 0.1% property tax in USD and KHR.
⚙️ Real Estate Valuation & Conveyance Parameters
Highest of sales contract price or GDT baseline cadastral valuation.
Government stimulus relief on Borey housing.
Hard & strata titles undergo full GDT registration.
Official cadastral administration charge (~$250–$400).
GDT official tax filing rate.
🏠 Conveyance Closing Cost
4% Registration Tax🏛️ Cambodian Real Estate Statutory Taxes & Fees Matrix
| Tax / Fee Classification | Statutory Rate | Exemptions / Concessions | Legal Authority |
|---|---|---|---|
| Registration Tax (Stamp Duty) | 4% of GDT Assessed Value | Borey projects: 100% exempt if ≤$70k, $70k base deduction if >$70k | General Department of Taxation (GDT) |
| Annual Immovable Property Tax | 0.1% per Annum | First 100,000,000 KHR (~$24,390 USD) completely exempt | Law on Financial Management 2010 |
| MLMUPC Cadastral Title Transfer | ~$250 – $400 USD flat | Standard administrative fee for cadastral surveying & issuance | Ministry of Land Management (MLMUPC) |
| Unused Land Tax (Agricultural/Vacant) | 2% Market Value / Year | Exempt for active agriculture, forestry, economic concessions, or <5 hectares | GDT Land Valuation Committee |
❓ Frequently Asked Questions: Cambodian Property Transfer Taxes
What is the difference between a Hard Title and a Soft Title in Cambodia? ▼
A Hard Title (Certificate of Ownership) is registered at the national level with the Ministry of Land Management, Urban Planning and Construction (MLMUPC), offering the highest legal protection against boundary disputes and requiring the statutory 4% Registration Tax upon transfer. A Soft Title is registered only at the local district (Khan) or commune (Sangkat) level, carrying higher ownership risk.
Can foreign nationals own real estate in Cambodia? ▼
Under the 2010 Foreign Ownership Law, foreign nationals can legally own freehold property in Cambodia through a 'Strata Title' from the first floor upwards (up to 70% of total private condominium units in a building). Foreigners cannot directly own freehold ground-floor land, though land can be controlled through a 51% Cambodian majority-owned company or 50-year renewable perpetual leases.
How does the $70,000 Borey exemption work in practice? ▼
If you purchase a residential property in a licensed Borey development for $65,000, your 4% Registration Tax is $0 (100% exempt). If you purchase a villa in a Borey for $140,000, the first $70,000 is deducted, so the 4% tax applies only to the remaining $70,000 base, resulting in a tax of $2,800 instead of $5,600.
What is Capital Gains Tax (CGT) on property in Cambodia? ▼
The GDT has enacted a 20% Capital Gains Tax on profits realized from the sale of immovable property, shares, bonds, licenses, and intellectual property. The Royal Government has repeatedly deferred the effective enforcement date for residential property to support real estate recovery.
How long does the title transfer and tax clearance process take? ▼
A standard hard title transfer typically takes between 4 to 12 weeks. The steps involve: (1) Sangkat title verification and thumb-printing, (2) Cadastral parcel inspection and survey, (3) GDT tax valuation assessment, (4) Payment of the 4% Registration Tax at an authorized bank (e.g. Canadia Bank or ACLEDA), and (5) Final title certificate endorsement by the MLMUPC.
📊 Royal Government of Cambodia GDT & NSSF Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (KHR) |
|---|---|
| Primary Net / Statutory Payable Amount | 0 KHR |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & ASEAN & Kingdom of Cambodia Fiscal Policy Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.