Thmey Thmey News: The Royal Government has decided to extend the exemption and preferential treatment of stamp duty on the transfer of ownership or the right to occupy real estate valued at less than, equal to, or exceeding USD 70,000 and USD210,000 until December 31, 2026.

This is according to a notification from the Ministry ​​​​​​​​​​​​of Economy and Finance.

​​​​​​​​​​​​​​​​The announcement states that, in accordance with the high approval of Samdech Bovor Thipadei Hun Manet, Prime Minister of the Kingdom of Cambodia, dated January 2, 2026, and pursuant to Letter No. 12930 SOV dated December 30, 2025, issued by the Ministry of Economy and Finance, the extension is intended to continue facilitating citizens who have purchased housing from development companies—particularly borey-style housing and condominiums—and to further support the real estate sector.

Accordingly, the Ministry of Economy and Finance would like to inform property owners and the public of the extension of the exemption and preferential treatment of stamp duty on the transfer of ownership or possession of real estate (housing or condominiums) with a value of less than, equal to, or exceeding USD 70,000 and USD 210,000 until December 31, 2026, as follows:

A. Extension of the implementation of Notification No. 020 SOV.S.C.N dated December 31, 2024, regarding the exemption and preferential treatment of stamp duty on the transfer of ownership or possession of real estate for first-time homebuyers. At the same time, those who purchase houses in the form of borey housing or condominiums in 2026 will continue to receive tax exemptions and incentives as specified in Point (b) of Notification No. 020, dated December 31, 2024.

B. Continued postponement of the implementation of stamp duty exemptions on the transfer of ownership or possession of real estate as stipulated in Point 1 of Notification No. 014, dated October 9, 2024, concerning the continuation and addition of tax incentives for the real estate sector, issued by the Ministry of Economy and Finance.

The above stamp duty exemptions and incentives do not have retroactive effect on taxes already paid, including administrative penalties, additional taxes, or interest.

The Ministry of Economy and Finance expresses confidence that property owners and the public will take note of and comply with the contents of this notification.