Capital gains tax on Cambodian property: due from 1 January 2027
The 20% capital gains tax on land and buildings was postponed again in January 2026. What is in force now, what starts in 2027, and what sellers in Siem Reap should plan for.
General information as of 8 October 2026, not legal or tax advice. Rules change; confirm with a licensed Cambodian lawyer or the authority before you sign or pay.
What changed
Cambodia introduced a flat 20% capital gains tax in 2025. Land and buildings were left out of the first phase. On 2 January 2026 the General Department of Taxation published Notification No. 041, which postpones the tax on immovable property to 1 January 2027. Other assets such as leases, investment property rights, goodwill, intellectual property and foreign currency came into scope on 1 January 2026.
So a sale of a house, shophouse or land plot in Siem Reap during 2026 is not yet taxed this way. A sale on or after 1 January 2027 will be.
How the tax is worked out
- The gain is the sale price less deductible costs.
- For immovable property you can choose a standard deduction of 80% of the proceeds, or document your actual costs. By our arithmetic, the standard deduction taxes 20% of the proceeds at 20%, which is about 4% of the sale price.
- A primary residence held for at least five years is exempt, as are transfers between close relatives and some other cases listed in the regulation.
- The seller declares and pays within three months of the sale.
- The regulation says a transfer is not legally valid until the tax has been paid, so a buyer should ask for proof of payment before completing.
What to do now
- If you plan to sell, decide whether selling in 2026 or in 2027 suits you, and ask an adviser to run both cases.
- Keep every invoice and receipt for purchase, building and improvement costs. Actual costs only help if you can document them.
- If you buy, make payment of the tax a condition in the sale agreement.
Sources
Questions people ask3
Do I pay capital gains tax if I sell a house in Siem Reap in 2026?
Not on land and buildings. The tax on immovable property was postponed to 1 January 2027. Other assets, such as leases and goodwill, have been in scope since 1 January 2026.
How much is the tax?
The rate is a flat 20% of the gain. For immovable property you may deduct either 80% of the sale proceeds as a standard deduction or your documented actual costs.
Is my own home exempt?
The rules provide an exemption for a primary residence held for at least five years, and for transfers between close relatives. Ask your adviser how the conditions apply to you.
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