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Cambodia, a country undergoing a renaissance, is an attractive and charming destination. Cambodia will seduce all those who are looking for authenticity without sacrificing tradition and comfort. Taking advantage of the dynamism of the region, the country  rebuilds itself and is equipping itself with modern infrastructure. It is clearly an alternative destination to countries like Thailand, as it is now possible to settle there. With the friendliness of the Khmer ancient civilization, its rich history, its developped culture, the beauty of nature and landscapes, and of course dream beaches for leisure, Cambodia has much to offer.

cb-lgflagPresentation of the country:
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  • Official Name: Kingdom of Cambodia
  • Area: 181,035 km2
  • Population: 15 million
  • Capital: Phnom Penh
  • Official language: Khmer
  • Currency: Riel € 1 = 5575 KHR to (10.20.2013)
  • Life Expectancy: 63.41 years (2013’s)
  • Literacy rate: 73.9%
  • Religion (s): Buddhism (96%)
  • GDP per capita: $ 2,400 (2012)
  • Growth rate: 6.5% (2012)
  • Unemployment rate: 0% (2012)
  • Inflation rate: 2.6% (2012)
  • Fiscal Balance: -3.1% of GDP (2012)
  • Trade Balance: -2 billion USD (2012)
  • Flight from paris: stop flight by Air France, Thai Airways, and many companies total duration about 1:30 p.m.
  • Time difference: + 5 hours in summer (noon to paris = 17h Cambodia) + 6 hours in winter (GMT +7)



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[icon_teaser style=”black” type=”Book” title=”Property and land law in Cambodia”]

The Land Act of 2001 has defined the principle of private property. The laws granting ownership of agricultural land to the State have been repealed.

The law establishes the principle of private ownership on land and defines three different schemes.

  • The freehold, a full ownership scheme without any restriction.
  • The Leasehold, a registered long-term lease of 15 years and over. Long-term leases can be also signed for 50 years, and renewable for another 50 years.

Leases on land belonging to the State will extend over a maximum period of 40 years :

  • Concessions, leases guaranteed by the Government and granted for specific projects, often related with agriculture or mining activity.


Restrictions of ownership for non-nationals

The rule is simple and similar to that in Thailand. Only nationals can own land in Cambodia.

It may be, either natural persons, or legal entities with more than 51% of shares held by Cambodian nationals.

Foreigners can enter long-term leases (100 years maximum) or concessions. In practice, the concession will only be possible in specific cases.

The only legal way of owning land in Cambodia for a non-national is a long-term lease or Leasehold.

A law voted in May 2010 allows foreigners to own freehold lots in some condominiums. A Foreigner can acess freehold ownership in a condominium provided that:

  • Proportionate share of units owned by a non-nationals do not exceed 70% (while the limit is 49% in Thailand).
  • The building has requested and obtained a ‘strata title’ (a similar rule is applied in Thailand, authorizing freehold for non-nationals only in condominiums registered at the Land Department)
  • The units owned is not located on ground floor. A foreigner can not own units located on the ground floor.

[icon_teaser style=”black” type=”Home” title=”Title deed in Cambodia”]

Between 1975 and 1979, private property was abolished in Cambodia by the Red Khmer regime, the land registry was destroyed and the cadastral administration suppressed. The Land Act 1989 defines and regulates the right of ownership. The Land Law amended in 2001 still applies today.

The land law amended in 2001 sets out the rules of ownership in Cambodia.

The land law amended in 2001 sets out the rules of ownership in Cambodia.


There are two types of title in Cambodia:

  • Soft title is a certificate acknowledging that you are in possession of a property, rather than a title. It is issued by the local administration or the village chief.
  • Hard title, which is registered with the Land Office and carries claim of ownership based on possession.


If the hard title is usually safer and and allowing to include leases and mortgages, in practice the vast majority of the land does only have a soft title.

It is possible to transform a soft title in a hard title, but the procedure is long and gives rise to the payment of a fee of 4% of the property value.

The ownership transfer of a property having a hard title involves a fee of 4% of the market value of the property.

Most of the disputes actually come from the property lines or boundary. It is common to see a bare land fenced and guarded, as the new owner is marking his territory.

[icon_teaser style=”black” type=”PriceTag” title=”Acquisition and resale fees in Cambodia”]
The transfer fee of 4% of the amount of the property value (which may be different from that written in the deed) are payable only if the property is registered with a hard title.


The acquisition fees are quite low, when purchasing a property in Cambodia.

The amount of legal fees is about 2% of the price of the property. These charges are normally split 50% between seller and buyer.

Realtor or agent’s commision is usually around 3% of the property price of they are paid by the seller.

There is a project of taxation of 20% on the capital gain, in case of property resale. So far, only companies making a profit are taxed, according to the corporate tax schedule.

There are no exchange control both the source of funds on the repatriation of investments and profits out of Cambodia.

[icon_teaser style=”black” type=”PriceTag” title=”Taxation of income earned in Cambodia”]

There is a property tax, based on the built property, payable every year and which amounts to 0.1% of the value of the property. This applies to properties which value exceed KHR ??100,000,000 (around € 20,000).

There is no inheritance tax to pay.

Rental income is subject to the withholding tax, at the rate of 10% for residents and 14% for non-residents.

Residents are subject to income tax for incomes earned in Cambodia, of course, but also abroad. Non-residents are taxed only on their income earned in Cambodia. The tax on income is progressive up to a maximum of 20% for a net income exceeding KHR ??12,500,000 (about € 2,300).

Currently, the Kingdom of Cambodia does not have any bilateral or multilateral international double tax treaties in force. Ahead of the ASEAN planned economic area in 2015, treaty negotiations have started between Cambodia and several other countries of the ASEAN (Association of South-East Asian Nations), including Thailand.