Cambodia Extends Stamp Duty Late Payment Penalty Waiver

The Cambodian government has decided to suspend the application of a 100% penalty for late stamp duty payments until the end of 2027. This decision follows high-level guidance from Prime Minister Hun Manet during the distribution of property ownership certificates to citizens in Kandal Province's Khsach Kandal District on July 29, 2026. Specifically, the government will grant a grace period for stamp duty payments, waiving the 100% penalty typically imposed on delays within three months of the date of an order or notification issued by the provincial departments of land management, urban planning, construction, and cadastral affairs. Furthermore, the validity of Notification No. 367 SCNJ dated May 2, 2017, from the Council of Ministers has been extended. This allows for a one-time final stamp duty payment for real estate properties with a history of multiple ownership transfers, up to the end of July 2026. Additionally, stamp duty and property tax on the final construction will be permitted if there is a construction permit or confirmation of the construction by relevant authorities regarding the construction date. Finally, stamp duty on the transfer of ownership or occupation rights for real estate owned by military and national police personnel who participated in frontline combat will be exempted. This exemption requires identification and confirmation of duty from the respective unit. These measures are expected to stimulate the real estate market and alleviate tax burdens for citizens, particularly by simplifying procedures and providing incentives for economic activities.