Government Extends Stamp Duty Exemptions, Benefiting Borey and Condominium Buyers Through 2026

The Royal Government of Cambodia has officially extended stamp duty tax exemptions on residential property transfers until 31 December 2026, providing continued relief to borey homebuyers and condominium buyers nationwide.

The extension was confirmed in a 22 January 2026 announcement by the Ministry of Economy and Finance, following a directive from Prime Minister Hun Manet. The incentive applies to the transfer of ownership or possession of residential properties, including landed homes in borey developments and units in co-owned buildings such as condominiums, purchased from licensed developers.

Stamp Duty Rules Explained: First vs Subsequent Properties

The extended policy distinguishes clearly between first-property buyers and those purchasing additional properties, ensuring targeted support for owner-occupiers while still offering relief to repeat buyers.

First Property Purchases (Borey or Condominium)

• Properties priced at USD 210,000 or below → 100% of the 4% stamp duty is waived

• Properties priced above USD 210,000 → The first USD 210,000 is deducted from the taxable base, with stamp duty applied only to the remaining value

This structure provides substantial savings for first-time buyers purchasing homes or condominium units within common market price ranges.

Second and Subsequent Property Purchases

• Properties priced at USD 70,000 or below → 100% of the 4% stamp duty is waived

• Properties priced above USD 70,000 → A USD 70,000 deduction is applied before stamp duty is calculated

This ensures continued incentives for buyers acquiring additional borey units or condominiums, while prioritizing affordability for first-home ownership.

Why Borey and Condo Buyers Benefit Most

The policy directly supports the two most active residential segments in Cambodia:

• Borey buyers, who typically purchase for owner-occupation and are sensitive to upfront transaction costs

• Condominium buyers, including both end-users and investors, where stamp duty can materially impact total acquisition costs

By lowering these costs, the exemption encourages decision-making and helps unlock delayed demand.

Supporting Market Stability in 2026

The extension comes as Cambodia’s real estate market continues to stabilize following several years of rapid growth. Reduced transaction costs are expected to:

• Improve absorption of completed borey and condominium inventory

• Support activity in key urban markets such as Phnom Penh and Sihanoukville

• Sustain employment across construction, sales, and property services

For developers, the policy helps maintain cash flow; for buyers, it improves affordability and timing flexibility.

Eligibility and Compliance Requirements

To qualify for the stamp duty exemption, buyers must ensure that:

• The property is purchased from a developer projects registered with the Real Estate Business and Pawnshop Regulator or the relevant Provincial Department of Economy and Finance

• Transfer documents reflect the registered developer or an authorized representative

• Sales contracts reflect the actual transaction value and are submitted to tax authorities before or during the ownership transfer

The exemption does not apply retroactively to stamp duties or penalties already paid.

A Continued Commitment to Homeownership

By extending stamp duty exemptions through 2026, the government reinforces its focus on supporting borey and condominium buyers, encouraging legitimate transactions, and strengthening confidence in Cambodia’s regulated property market.

For buyers considering a first home or an additional residential investment, the policy offers meaningful savings and improved affordability at a critical time for the sector.