On 16 January 2026, the Ministry of Economy and Finance issued Notification no. 001 (“Notification no. 001“) on the Continuation of the Implementation of Notification no. 020 on the Stamp Duty Tax Exemption and Relief on the Transfer of Ownership or Possessory Rights of Real Estate for First-Time Home Buyers dated 31 December 2024 (“Notification no. 020“), and Point 1 of Notification no. 014 on the Continuation and Expansion of Tax Incentives for the Real Estate Sector dated 9 October 2024 (“Notification no. 014“). Notification no. 001 provides for the extension of the prescribed tax incentives until 31 December 2026.
Notification no. 001 serves to inform all taxpayers of the continuation of the stamp duty tax exemption and relief on the transfer of ownership or possessory rights in real estate (houses or co-owned buildings) as follows:
- Continuation of the implementation of Notification no. 020. This continuation also applies to individuals who have purchased houses in the Borey or condominiums in 2026. As a reminder, Notification no. 020 provides for:
- Stamp duty tax exemption on the purchase of houses that have value of under or equal to US$210,000;
- Stamp duty tax relief on the purchase of houses that have value of more than US$210,000 by allowing a deduction of US$210,000 from the stamp duty tax base; and
- For the transfer of ownership or possessory rights of a second or subsequent house, a deduction of US$70,000 from the stamp duty tax base.
For more information on Notification no. 020, please see our earlier Legal Update on Stamp Duty Tax Exemption and Relief on the Transfer of Ownership or Possessory Rights of Real Estate for First-Time Home Buyers – Cambodia.
- Continuation of the implementation of Point 1 of Notification no. 014, which provides for:
- Stamp duty tax exemption on the transfer of ownership or possessory rights of all types of houses in the Borey that have value of under or equal to US$70,000; and
- Stamp duty tax relief on the transfer of ownership or possessory rights of all types of houses in the Borey that have value more than US$70,000 by allowing a deduction of US$70,000 from the stamp duty tax base for houses purchased from housing development projects in the form of Borey, that hold a real estate business license and have been properly registered.
For more information on Point 1 of Notification no. 014, please see Point A in our earlier Legal Update on Notification on the Continuation and Expansion of Tax Incentives for the Real Estate Sector – Cambodia.
If you have any queries on the above, please feel free to contact Mr. Chum Socheat, Tax Manager, at [email protected] or any of our team members set out on this page, who will be happy to assist.
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