Foreigner’s Guide to Buying Properties In Cambodia

Can foreigners Buy Properties in Cambodia?

Yes. Since the passing of legislation in April 2010, the Cambodia foreign ownership property law allows foreigners to own property in Cambodia, however with certain restrictions.

Foreigners are only allow to buy and own Cambodia properties on the 1st floor or higher to a maximum of 70% of any one apartment building, provided that the building has obtained a ‘strata title’, which generally applies to new condominiums buildings.

Foreigners are not allow to own properties on the ground floor of a building as owning land outright remains prohibited under the foreign ownership property law.

Hence, foreigners are 100% eligible to own a freehold condominium in Cambodia.

But if your intention is to invest in real estate such as buying ground floor apartments or land in Cambodia, please read here.

What are the taxes involve to own a property in Cambodia?

Below is a list of taxes and fees that the owner or landlord should take note of when planning to purchase or sell real estate in Cambodia.

  • Transfer Tax : 4% of property value levied on all ‘hard title’ property transfers (transfer of title)
  • Rental Tax : 10% (locals) or 14% (foreigners) per annum on gross rent
  • Property Tax : 0.1% per annum (value determined by Immovable Property Assessment Committee)
  • VAT : 10% VAT is applied on sales of buildings

(Information source:,

Tax & Legal Advice Disclaimer: Information subject to change. This website and its editors do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction. No responsibility is accepted for any errors or omissions, however caused, that this publication may contain or for any losses sustained by any person as a result of reliance on any information contained therein.


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