Cambodia Introduces Tax Relief Measures for Immovable Property Transfers

Following the announcement of the Prime Minister of Cambodia on 28 July 2026, the Ministry of Economy and Finance issued Notification No. 008 on Principles of Tax Exemption and Relief on the Transfer of Ownership or Possessory Rights Over Immovable Property to formalise the implementation of the announced tax relief measures.

The Notification introduces a number of measures aimed at easing the tax burden associated with immovable property transactions, including the suspension of stamp duty tax late payment penalties and the extension of relief for properties that have undergone multiple successive transfers without cadastral registration.

This publication examines:
▸ Suspension of late payment penalties on stamp duty tax until the end of 2027
▸ Stamp duty tax payable only on the last transfer of certain unregistered immovable properties
▸ Payment of stamp duty tax and immovable property tax based on the latest construction or building
▸ Stamp duty tax exemption for frontline armed forces and national police
▸ Conditions, scope and limitations of the available tax relief measures

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