Tax Exemption and Relief on the Transfer of Ownership or Possession of Immovable Property

September 4, 2026

On August 4, 2026 the Ministry of Economy and Finance (“MEF”) issued Notification No. 008 introduced a package of tax relief measures to support property owners, facilitate regularization of ownership, and encourage timely completion of land registration and title transfer procedures as follow:

• Suspension of penalties: The 100% additional tax penalty for late payment of stamp duty on title deeds or transfer documents submitted more than three months after issuance is suspended until 31 December 2027.
• Extension of one-time stamp duty relief: The validity of Notification No. 367 dated May 2, 2017 is extended, allowing stamp duty tax to be paid only once upon the final transfer, even if the property has changed hands multiple times. This relief is valid until July 31, 2026.
• Simplified documentation: The stamp duty and immovable property shall now be paid based on the final construction documented by either a construction permit or certification from the competent authority confirming the construction date.
• No retroactive effect: These exemptions do not apply retroactively to taxes, penalties, or interest already paid.

Property owners are encouraged to complete pending registration and transfer procedures promptly to benefit from these measures before the deadlines. These reforms aim to reduce financial burdens, encourage compliance, and streamline property registration in Cambodia.