News

08th - January, 2025

First-Time Home Buyers in Cambodia: New Tax Incentives for 2025
The Ministry of Economy and Finance of Cambodia has issued a tax relief measure (Notification No. 020 dated 31st December 2024) for residential property transfers in 2025. Key Points: 1. Effective Period 1st January 2025 – 31st December 2025 2. Applicable Properties – Gated communities (Borey) – Condominiums 3. Tax Incentives For Properties Purchased Before 2025 (Transfer in 2025): – Full stamp duty exemption for properties valued up to USD 210,000 – For properties over USD 210,000: USD 210,000 deduction from tax base – Second/subsequent properties: USD 70,000 deduction from tax base For Properties Purchased in 2025: – Same benefits apply 4. Eligibility Requirements Property Source: – Must be purchased from registered residential developers – Developer must be registered with ...

27th - August, 2024

New Regulations on Registration of Co-owned Buildings Built before December 1997
In a significant development for property owners in Cambodia, the Ministry of Land Management, Urban Planning and Construction (MLMUPC) has issued new regulations concerning the registration of co-owned buildings constructed before 19th December 1997.  This article outlines the key points of Prakas No. 050, issued on 19th July 2024, which establishes rules and procedures for this registration process. Purpose and Scope The primary objective of Prakas No. 050 is to provide a legal mechanism for registering ownership rights in co-owned buildings constructed before 19th December 1997.  This regulation addresses a long-standing gap in property registration for older structures. Definition of Co-owned Buildings The Prakas defines co-owned buildings as structures with multiple owner residents.  These include villas,  semi-detached villas, multi-story flats, ...

14th - August, 2024

Cambodia Introduces Digital Platform for Real Estate Service Licensing
The Non-Banking Financial Service Authority (NBFSA) of Cambodia has announced a significant change in the application process for real estate-related service licenses. According to a notification issued on 24th July 2024, the NBFSA has introduced a new digital platform for license applications. Effective 1st August 2024, individuals and businesses seeking licenses for real estate-related services can now submit their applications through the CamDigiKey app. This move towards digitalization aims to streamline the licensing process and improve efficiency in the real estate sector. This development marks an important step in Cambodia’s efforts to modernize its financial and real estate regulatory framework, leveraging technology to enhance administrative procedures.

24th - January, 2022

(日本語) 未登記土地所有権移転時の印紙税に関するレター367号が引き続き効力を有...
Sorry, this entry is only available in 日本語. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language. 　経済財務省より2021年12月31日付で未登記土地所有権移転時の印紙税に関するレター367号が引き続き効力を有すること及び2017年以前に行われた登記済み土地所有権移転時の印紙税の１回払いに関するレター第22276号が発出されました。 1. レター367号について 　レター367号の内容は以下のとおりです。 – 未登記土地の所有権移転については、2017年1月1日以降、所有権移転の毎に印紙税支払いの対象となること – 2017年1月1日以前に所有権移転が行われた未登記土地の初期登記においては、所有権移転に関する印紙税を一度だけ支払えばよいこと、及び、移転税計算の基礎額から600万リエルが控除されること – 所有権移転が行われた未登記の遊休地については、現所有者が占有を開始する直前の年度の遊休地に対する税金を支払えばよいこと、及び、同税計算の基礎額から100万リエルが控除されること   2. 2017年以前に行われた登記済み土地所有権移転時の印紙税の支払いについて 　2017年12月31日以前に所有権移転または分筆が行われた登記済みの土地の所有権移転については、印紙税を一度だけ支払えばよいとしています。