The Ministry of Economy and Finance has issued a notice suspending late stamp duty penalties and simplifying documentation requirements for immovable property transfers, aiming to support owners and speed up land registration.
Cambodia’s Ministry of Economy and Finance (“MEF”) on 4 August 2026 issued Notice No. 008 on the Principles of Exemptions and Tax Concessions on the Transfer of Ownership or Possession of Immovable Property (“Notice 008”), introducing a package of tax relief measures for property owners.
The measures are intended to support property owners, facilitate the regularisation of property ownership, and encourage the timely completion of land registration and title transfer procedures, the notice said.
Stamp duty penalty suspended
Under Notice 008, the additional tax for late payment of stamp duty — equal to 100% of the stamp duty payable — is suspended until the end of 2027. This applies to accompanying notices or transmittal letters exceeding three months from the date of issuance by the Municipal-Provincial Department of Land Management, Urban Planning, Construction and Cadastre.
Relief on multiple transfers extended
Notice 008 also extends the one-time stamp duty relief introduced under Notice No. 367, dated 2 May 2017 and issued by the Council of Ministers. The measure allows stamp duty to be paid only on the final transfer where an immovable property has a history of multiple successive possession transfers.
Simplified documentation for completed buildings
Stamp duty and tax on immovable property (“TOIP”) for completed buildings may now be determined on the basis of a construction permit or a certification of the construction date issued by the relevant competent authorities, simplifying documentation requirements for property owners.
Exemption for frontline personnel
The notice provides a stamp duty exemption on the transfer of ownership or possession of immovable property where the owners are military personnel and national police participating in frontline battlefields. This exemption is subject to certification of identification and duty roles by their respective units.
No retroactive effect
Notice 008 does not have retroactive effect on any taxes, including administrative penalties such as additional tax and interest, that have already been paid.
