On May 6, 2026 the Ministry of Land Management, Urban Planning and Construction (“MLMUPC”) issued Notification No. 1265 introducing a new express service mechanism for cadastral and property registration services. The initiative aims to accelerate land registration procedures, reduce administrative delays, and improve accessibility for citizens and businesses requiring urgent cadastral services.
Responding to economic and technological development
Cambodia’s rapid economic growth, increasing urbanization, and technological advancement has led to an increased demand for land registration and ownership certification, prompting the MMUPC to modernize service delivery and provide faster, more efficient public services.
Under the new mechanism, citizens and businesses can directly submit applications for expedited cadastral services through the Single Window Service Office during official working hours.
The reform is expected to benefit property owners, investors, developers, financial institutions, and businesses that rely on the timely processing of land-related documentation and ownership certificates. To ensure effective implementation, the MLMUPC has instructed all municipal and provincial land management departments to establish dedicated express service working groups that will be led by the heads of the respective departments.
In addition, each department must appoint two qualified officers responsible for communication and coordination the facilitate the submission and transfer of documents, respond to inquiries from service users, and ensure that applications are processed efficiently and without unnecessary delay.
Addressing delayed and unresolved applications
Where applications submitted at the municipal or provincial level cannot be completed or remain pending, the relevant departments are now required to forward the files to the MLMUPC together with an explanation about the outstanding issues and proposed recommendations for resolution. The MLMUPC will then review and determine the appropriate course of action. The launch of the express service mechanism represents a significant administrative reform in Cambodia’s land management sector.
We would like to once again draw your attention to Notification No. 038/25 dated December 22, 2025 issued by the Ministry of Labor and Vocational Training, which outlines the requirements for obtaining and renewing foreign work permits for the 2026 calendar year.
The deadline for renewal—March 31, 2026—is fast approaching. Those who have yet to process their work permit renewal should do so now to ensure timely compliance and avoid potential fines or other penalties as specified under the Cambodian labor law.
Key information is provided below.
Work permit application processing
In alignment with the government’s digital transformation initiatives, all applications must be processed through the Foreign Workers Central Management System at www.fwcms.mlvt.gov.kh.
Renewal of existing work permits
Foreign nationals currently holding a valid 2025 work permit are required to apply for a renewal (extension). The renewal process is currently open and will close on March 31, 2026.
New work permit applications
Foreign nationals who have recently entered Cambodia for employment or to engage in a self-employed occupation must apply for their initial work permit within 90 days of their arrival date.
Additional compliance requirements
We would also like to highlight that, pursuant to Instruction No. 110/23 dated December 28, 2023, the following individuals are also required to obtain a work permit, regardless of their physical presence in Cambodia:
- Foreign national employers if their name appears on a patent tax certificate
- Foreign national employees if their name appears on a patent tax certificate or who is a self-employed person
If you have questions or would like assistance with the above, please do not hesitate to contact us.
On January 16, 2026, the Ministry of Economy and Finance (“MEF”) issued Notification No. 001 with the objective of continuing to alleviate the financial burden of citizens who have purchased residential properties from housing development companies in the form of boreys or co-owned buildings (condominiums), and to further support the stability and growth of the real estate sector. The notification extends the stamp duty exemptions and concessions on the transfer of ownership or possession of real estate (residential houses or co-owned buildings) until December 31, 2026, as follows:
- The MEF has extended through 2026 the stamp duty exemptions and concessions on the transfer of ownership or possession of real estate for first-time home buyers and first transfers of ownership under Notification No. 020 MEF dated December 31, 2024. Thus, individuals who purchase residential properties in the form of boreys or condominiums during the year 2026 will be entitled to the stamp duty exemptions and concessions as stipulated in the notification’s Point B of exemption from stamp duty for property valued at US$210,000 or below, and a deduction of US$210,000 from the stamp duty base for property valued at over US$210,000.
- The MEF has also extended through 2026 the stamp duty exemptions on the transfer of ownership or possession of real estate as stipulated in Point 1 of Notification No. 014 MEF dated October 9, 2024 on the continuation and additional tax incentives for the real estate sector. These apply to purchases or transfers of second or subsequent boreys or condominiums for which a deduction from the stamp duty base of US$70,000 applies.
- These stamp duty exemptions and concessions do not have retroactive effect on any taxes, including administrative penalties (additional taxes and interest), that have already been paid prior to the entry into force of this new notification.
On October 9, 2025, the General Department of Taxation (“GDT”) issued Notification No. 32322 to extend the deadline for the payment of property tax for 2025 to December 31, 2025.
The GDT observed that while many property owners in Phnom Penh and the provinces had already declared and paid their property tax for 2025 by the deadline of September 30, a significant number had not yet done so.
Under the applicable laws and regulations, failure to comply by the deadline is subject the imposition of administrative penalties, including additional tax and interest.
To encourage voluntary compliance and assist property owners in meeting their tax obligations, the GDT is offering an exemption from administrative penalties related to property tax as follows:
Unregistered properties
For properties (with or without title deeds) that have never been registered or declared for property tax, owners may register and declare their tax obligations starting from the year in which they first possessed or benefited from the property.
Previously registered properties
For properties that have been registered and declared in prior years but for which tax declarations were missed in some years, administrative penalties will be exempted until the end of 2025. This exemption, however, does not apply retroactively to any administrative penalties that have already been paid.
All property owners who have not yet registered their properties or updated their property information should promptly do so at the provincial or district tax branch where the property is located.
Property owners whose properties have already been registered and updated in the GDT’s data system and who possess a property tax payment certificate should declare and pay their property tax by no later than December 31, 2025.
On May 30, 2025, the Ministry of Labor and Vocational Training (“MLVT”) issued Notification No. 018/25 on the requirement for entities to submit their labor inspection self-declaration by June 30, 2025.
Effective immediately, all entities that fall within the purview of the Labor Law are required to submit their labor inspection self-declaration through the MLVT’s online system at https://sicms.mlvt.gov.kh. The self-declarations must be completed twice annually June 30 and December 31.
Failure to submit these declarations by the stipulated deadlines will result in the imposition of fines and direct enforcement action by the MLVT’s labor inspectors. Entities should be sure to fully comply with this requirement to avoid any penalties.
On April 25, 2025, the Ministry of Interior issued Notification No. 1373 on the full implementation of personal identity administrative services starting on May 1, 2025. These services are as follows:
- Verification of personal identity data through the Cambodian Data Exchange (“CamDX”) system.
- Personal identity attestation.
- Confirmation of the accuracy of personal identity data.
Administrative fees
Fees for these services will be implemented in accordance with the Ministry of Interior and the Ministry of Economy and Finance’s Inter-Ministerial Declaration No. 601 dated September 27, 2024 and Council of Ministers’ Letter No. 357 dated March 5, 2025.
Application to use services
To access these services, an application must be submitted through the CamDX system with the necessary technical information to connect to the system in accordance with the Ministry of Interior’s Prakas No. 3922 dated June 19, 2024.
Of particular note is that anyone that has been using these services before full implementation must resubmit their application to ensure compliance with the updated technical standards specified in Prakas No. 3922 to avoid a suspension of services.
Uses for the services
The identity-related services can be used for various purposes, including:
- School enrollment
- Employment applications
- Real estate registration
- Vehicle registration
- Bank account opening
- Business registration
- Contract signing
- Other administrative services, unless otherwise specified
On May 6, 2025, the Ministry of Labor and Vocational Training (“MLVT”) issued a notification further extending the deadline for renewing work permits and employment cards for foreign employees. Details are below.
- Extension of deadline: Due to delays in the submission of applications for the extension of work permits and employment cards for the year 2025, the MLVT has decided to extend the application period. The new deadline for submission is May 31, 2025.
- Online application: All applications for work permits and employment cards must be submitted through the official MLVT website at www.fwcms.mlvt.gov.kh before the stated deadline.
- Legal consequences for non-compliance: Failure to renew work permits and employment cards by the deadline will be considered in violation of Chapter 16 of the Labor Law and Joint Prakas No. 498 dated July 31, 2023, and subject to fines, imprisonment, or both.
On March 31, 2025, the Ministry of Labor and Vocational Training (“MLVT”) issued a notification extending the deadline for renewing work permits and employment cards for foreign employees. Details are below.
- Extension of deadline: Due to delays in the submission of applications for the extension of work permits and employment cards for the year 2025, the MLVT has decided to extend the application period. The new deadline for submission is April 30, 2025.
- Online application: All applications for work permit s and employment cards must be submitted through the official MLVT website at www.fwcms.mlvt.gov.kh before the stated deadline.
- Legal consequences for non-compliance: Failure to renew work permits and employment cards by the deadline will be considered in violation of Chapter 16 of the Labor Law and Joint Prakas No. 498 dated July 31, 2023, and subject to fines, imprisonment, or both.
