Investing in Koh Ta Kiev: Yields, Appreciation & Ownership
Who can buy, how ownership works, and the taxes and duties for buying property in Koh Ta Kiev.
Who can buy in Koh Ta Kiev
Cambodia's 1993 Constitution prohibits foreign nationals from owning land. However, a 2010 law on co-owned buildings allows foreigners to buy strata-title apartments on floors above ground level, capped at 70 percent of units in any one building. This means you can own a condominium unit outright on a freehold strata basis but you cannot own standalone land or villas. Nominee arrangements using Cambodian nationals are legally risky and not recommended. The relevant authority is the Ministry of Land Management, Urban Planning and Construction.
| Buyer | Permitted | Tenure | Conditions |
|---|---|---|---|
| Resident citizen | Yes | Freehold | Full ownership rights including land |
| Foreign national | Conditional | Freehold (strata only) | Can own co-owned apartments above ground floor; cap of 70 percent of any buildingApproval: MLMUPC registration |
| Non-resident foreign national | Conditional | Freehold (strata only) | Same strata-title rules apply; cannot own land or ground-floor unitsApproval: MLMUPC registration |
Cambodia rule, applies in Koh Ta Kiev.
Stamp duty and registration in Cambodia
Cambodia charges a 4 percent transfer tax on the declared transaction value when property changes hands, and this is the dominant buyer-side cost. The tax is paid to the General Department of Taxation. There is also a nominal registration fee at the cadastral office. In practice, declared values sometimes differ from actual prices, but the official rate is 4 percent. Budgeting an additional 0.5 to 1 percent for legal and registration fees is prudent.
| Property value | Stamp duty | Registration |
|---|---|---|
| All values | 4 percent on declared transfer value | Nominal cadastral registration fee |
| Strata title (co-owned apartments) | 4 percent on transaction value | Title registration fee at MLMUPC |
Cambodia rule, applies in Koh Ta Kiev.
Capital gains on a sale
Cambodia introduced a formal capital gains tax in 2020 at a flat rate of 20 percent on net gains from property sales. Before that, gains were largely untaxed in practice. The tax applies to the difference between your sale price and your documented acquisition cost. There is no distinction between short-term and long-term holds; the flat rate applies regardless. Implementation has been uneven, so work with a local accountant to understand your actual exposure.
| Holding period | Classification | Tax rate | Indexation |
|---|---|---|---|
| Any holding period | All disposals | 20 percent of net gain | No |
| Primary residence exemption | Owner-occupied only | Exempt if conditions met | NA |
Cambodia rule, applies in Koh Ta Kiev.
Laws change. Always consult a licensed real estate attorney before purchasing. Consult a qualified chartered accountant for advice specific to your tax profile. Rules change; verify with a professional before you transact.
Frequently asked questions about Koh Ta Kiev
With conditions. Can own co-owned apartments above ground floor; cap of 70 percent of any building
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