Foreigner’s Guide: Buying Properties In Cambodia

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Can foreigners own real estate in Cambodia?

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

Foreigners are only allow to own 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 property 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.

  • 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)
  • Transfer Tax : 4% of property value levied on all ‘hard title’ property transfers (transfer of title)
  • VAT : 10% VAT is applied on sales of buildings
  • Capital Gain Tax : Not implemented for individuals at the moment.

(Information source:,

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