Stamp Tax Relief for Borey and Condominium Purchases
January 23, 2025
With the aim of stimulating the housing market, the Ministry of Economy and Finance issued Notification No. 020 MEF.SCN on December 31, 2024 announcing stamp tax exemptions and relief for home buyers in Cambodia, effective January 1 to December 31, 2025.
One-time US$210,000 tax exemption and relief on the transfer of ownership or possession of real estate for purchases made in 2025
Buyers purchasing Borey or condominium units are eligible for a one-time benefit as follows:
- For property valued at US$210,000 or less – An exemption from stamp duty on the transfer.
- For property valued over US$210,000 – Relief in the form of a deduction of US$210,000 from the taxable base for calculating the stamp tax.
The above benefit applies to both first-time buyers, and to those making a subsequent housing purchase in Borey or condominiums in 2025 who have not received this benefit before.
Buyers making a second or subsequent purchase of Borey or condominium housing in 2025 who have already received the above US$210,000 benefit, a deduction of US$70,000 from the taxable base for calculating stamp tax is available.
Conditions to access the tax exemption/relief
- The housing must be purchased from real estate developers registered with the Real Estate Business and Pawnshop Regulator or the Provincial Department of Economy and Finance.
- The sale-purchase agreement must reflect the actual market value and be submitted to the tax administration at the time of the transfer.
- The exemptions and relief do not apply retroactively for any taxes already paid.
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