Cambodia to Offer Tax Exemptions and Reductions on Property Transfers to Facilitate Titling

The Cambodian government has decided to introduce tax incentives for property transfers under specific conditions, aiming to streamline property registration processes and resolve existing backlogs. This measure was announced on July 28, following directives from Prime Minister Hun Manet dated July 28, 2026, and his remarks at a ceremony distributing property ownership certificates in S'ang Kandal district, Kandal province, on July 29, 2026. Specifically, a grace period for penalties (equivalent to 100% of the stamp duty) for delayed payment of stamp duty on property transfers will be extended until the end of 2027. This applies to cases with delays exceeding three months. Furthermore, the validity of Notification No. 367 SSNC dated May 2, 2017, from the Council of Ministers has been extended. This allows properties that have undergone multiple transfers to pay stamp duty only once by the end of July 2026. These measures are intended to eliminate registration bottlenecks and promote the confirmation of citizens' property rights. Source: CEN Cambodia