Cambodia Expands Property Tax Relief to Speed Land Registration

PHNOM PENH, Aug 5, 2026 (AFP) – Cambodia on Tuesday rolled out new property tax incentives aimed at accelerating land registration, easing ownership transfers and reducing costs for property owners, the finance ministry said. The measures, ordered by Prime Minister Hun Manet, include suspending penalties for late payment of stamp duty on certain land transfer documents until end‑2027, the Ministry of Economy and Finance (MEF) said in a statement. Owners whose land has changed hands multiple times will be allowed to pay stamp duty only once on the final transfer, provided payment is made by July 2026. To simplify procedures, stamp duty and property tax on completed buildings can now be paid by presenting either a construction permit or certification confirming the construction date. Transfers involving members of the armed forces and police who served in frontline operations will be exempt from stamp duty, subject to unit certification, the ministry added. The incentives will not apply retroactively to taxes, penalties or interest already paid. Property owners with pending applications were urged to complete registration and settle dues promptly to obtain land titles faster. The relief package is designed to cut red tape, strengthen confidence in Cambodia’s land administration system and support citizens through targeted tax breaks.