Cambodia Extends Stamp Duty Relief to Revive Property Market

PHNOM PENH, Jan 22, 2026 (KPT) — Cambodia has extended stamp duty exemptions on residential property transfers until the end of 2026, in a bid to spur housing demand and revive a sluggish real estate market hit by tighter financing and cautious buyers.

The Ministry of Economy and Finance said the measure covers houses and co-owned buildings, including Borey projects and condominiums, valued between USD 70,000 and USD 210,000.

Officials said the extension would ease upfront costs for buyers completing transactions this year, helping unlock delayed purchases and support developers in reducing unsold inventory and maintaining cash flow.

The government expects the move to generate wider economic benefits, with a more active housing market boosting construction, jobs and demand for related services.

Authorities stressed the relief is not retroactive and does not apply to duties or penalties already paid, describing it as a forward-looking stimulus to encourage timely transactions.

By extending the policy until December 31, 2026, Phnom Penh is signaling its commitment to stabilising the property sector and improving housing affordability, positioning real estate as a pillar of Cambodia’s broader recovery strategy.