Investing in Sihanoukville: Yields, Appreciation & Ownership
Who can buy, how ownership works, and the taxes and duties for buying property in Sihanoukville.
Who can buy in Sihanoukville
Cambodia's 2010 Foreign Ownership Law permits foreigners to own strata-titled condominium units above the ground floor. Maximum 70% of units in any building can be foreign-owned. Foreigners cannot own land directly. Long-term lease or nominee structures are alternatives for land exposure.
| Buyer | Permitted | Tenure | Conditions |
|---|---|---|---|
| Cambodian Citizen | Yes | Freehold | UnrestrictedApproval: Land registry |
| Foreign National (condo) | Conditional | Strata Title | 2nd floor or above; max 70% foreign per buildingApproval: Strata title registration |
| Foreign National (land) | No | Leasehold | No land; 50-year renewable lease or nominee only |
Cambodia rule, applies in Sihanoukville.
Stamp duty and registration in Cambodia
A 4% stamp duty (transfer tax) is levied on property transactions in Cambodia, based on the government's assessed value. Exemptions are available until December 31, 2026, for residential properties in Boreys or registered condominiums valued.
| Property value | Stamp duty | Registration |
|---|---|---|
| All properties | 4% | Included in stamp duty |
| Residential properties < $210,000 (Borey/Condo, first-time buyer) | Exempt (until Dec 31, 2026) | Included in stamp duty |
Cambodia rule, applies in Sihanoukville.
Capital gains on a sale
Cambodia has postponed the implementation of its 20% Capital Gains Tax on immovable property until January 1, 2027. This deferral aims to support the property sector's recovery and ease financial burdens on taxpayers, offering a.
| Holding period | Classification | Tax rate | Indexation |
|---|---|---|---|
| N/A | Real Estate | 20% (deferred) | N/A |
Cambodia rule, applies in Sihanoukville.
Always consult a licensed real estate attorney before purchase. Rules change; verify current law. Always confirm with a qualified tax professional. Rules change; verify with a professional before you transact.
Frequently asked questions about Sihanoukville
With conditions. 2nd floor or above; max 70% foreign per building
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