How a Foreigner Can Buy Property in Cambodia in 2026: Rules, Taxes and Market Overview

In Cambodia a foreigner can buy an apartment in a multi-storey building, but not land and not a house with a plot: the apartment is owned outright with no time limit, but not on the ground floor and within 70% of the building's floor area. We look at the restrictions, the types of title documents, taxes and the steps of the deal, villa schemes, what the market shows in 2026 and how Phnom Penh, Siem Reap, Sihanoukville, Kampot and Kep differ.

A foreigner has been able to own an apartment in Cambodia since 2010, when the law on foreigners' ownership of units in co-owned buildings came into force. The main thing to understand before choosing a property is exactly what right will be registered in your name. Everything else depends on it — the price, renting out and the ability to sell later.

The main rule: land is not sold to foreigners

Under the Constitution of Cambodia and the 2001 Land Law, only Cambodian citizens and Cambodian legal entities can own land. A foreigner cannot buy either a plot or a house together with its land in their own name.

A foreigner can own an apartment in a multi-storey building. The land under the building, a separate plot or a villa with land cannot be owned by a foreigner.

What you can buy

The law of 24 May 2010 allows a foreigner to own a private unit — an apartment — in a co-owned building. Together with the apartment, the owner gets the right to use the building's common areas: lobbies, lifts, the pool — but the land under the building does not belong to them.

The apartment is owned with no time limit: the law sets no general cap of 50 or 99 years for it. It can be sold, given as a gift or passed on by inheritance.

Restrictions: floor, border and 70% of floor area

• Not on the ground floor. A foreigner cannot own units on the ground floor or underground — only above. Floor numbering in adverts varies, so the unit's position is checked against the building plan.
• Not within 30 km of a land border. As a general rule, foreigners cannot own units in buildings within 30 km of the border with neighbouring countries; the law allows certain exceptions.
• No more than 70% of floor area. Foreigners together may own no more than 70% of the total floor area of all private units in the building — it is the area that counts, not the number of apartments. The limit was set by Government Sub-Decree No. 82 of 29 July 2010.

Before paying, confirm that the specific building still has room under the limit and that the chosen apartment can be registered to a foreigner. A seller saying that the project is sold to foreigners does not answer this question.

Villa, house and land: the schemes on offer

Since land cannot be bought, a foreigner who wants a house with a plot is offered other structures. None of them equals ownership of land:

• Long-term lease. Under the Civil Code of Cambodia, a long-term lease is concluded for 15 to 50 years, and the contract can be renewed. It is registered with the land department, and then it is enforceable against third parties. A house on leased land is legally bound by the terms of the lease.
• A Cambodian company. Land can be owned by a company in which at least 51% belongs to Cambodian citizens. The foreigner in this scheme is a minority shareholder, and the articles of association, control and the rules for recognising the company as Cambodian all matter.
• Registration in a Cambodian citizen's name. On paper the owner will be another person, not you. A private agreement with them does not give a foreigner the same rights as registration in their own name.
• Marriage to a Cambodian citizen. The land is registered to the spouse, but on paper the spouse remains the owner.

Any of these schemes should be assessed with an independent Cambodian lawyer before transferring money, not after.

Hard title, soft title and strata title

In Cambodia you will find title documents of different strength:

• Hard title — a right registered in the national cadastre of the Ministry of Land Management. The most secure form.
• Soft title — a right recognised only at local level, by the commune or district. Protection is weaker, and disputes are more common with such property.
• Strata title — a certificate of the right to a separate unit in a co-owned building. This is exactly the certificate a foreigner receives for an apartment.

The transfer of the right to an apartment takes effect only after registration. A signed contract and payment receipts do not yet mean that the apartment is registered to you. Ask the seller for the documents on the land under the building, documents on the building's status, the registration details of the apartment and confirmation that it can be registered to a foreigner.

What you can do with the apartment

A foreign owner can live in the apartment, rent it out, sell it, give it away, pass it on by inheritance and mortgage it. It can be sold to a Cambodian citizen or to another foreigner if the building's 70% limit is not used up.

What buying gives a foreigner, and what it does not

What it gives:

• Ownership with no time limit of the apartment, with a certificate in your name.
• Rental income — the apartment can be rented out.
• The right to sell, give away and bequeath.
• Equal taxes — there are no separate taxes for foreigners.

What it does not give:

• A visa or residence permit. An ordinary apartment purchase does not give the right to a visa or residence permit. Separately, there is the Cambodia My 2nd Home programme, approved by the Ministry of Interior in 2022: an investment of at least 100,000 dollars in a real estate project approved by the programme gives a 10-year visa. It is run through a private operator, and the list of projects and the conditions should be checked with it.
• Rights to land — neither under the building nor separately.

You can visit your apartment under the normal entry rules: on a 30-day tourist visa or on an ordinary visa that is extended inside the country for up to a year.

New builds: how to check the developer

Since 2023, developers have been licensed: under Sub-Decree No. 50 and Prakas No. 047, projects of more than 30 houses or apartments obtain a licence from the Real Estate Business and Pawnshop Regulator under the Ministry of Economy and Finance, and projects of 3 to 30 units a permit from the provincial Department of Economy and Finance. The regulator publishes warnings about companies operating without a licence.

Before the deposit, check the developer's licence, the land documents and the construction permit. If the building is still under construction, find out which documents should appear after completion and what happens to the payments if the apartment cannot be registered. A promise to issue the strata title later should be secured in the contract with verifiable obligations.

Taxes and fees

For example, if an apartment is assessed at 100,000 dollars, the transfer tax will be 4,000 dollars.

The tax department has extended until 31 December 2026 the relief for first-time buyers of homes priced up to 210,000 dollars. The notifications do not state directly whether it applies to a foreign buyer of a particular apartment — this needs to be checked for the deal, rather than counting on the relief in advance.

Money: dollars and bank transfer

Property prices in Cambodia are usually quoted and paid in US dollars. It is best to pay by bank transfer with a clear payment reference and keep all confirmations — they will be needed both for registration and for a future sale. Cash and payments through third parties create problems exactly when you need to prove that you paid for this apartment.

If the goal is renting out: how to calculate the yield

Count the net income: from the annual rent, deduct vacant months, the management company's fees, building maintenance, repairs and furniture, and the tax on rent. For a resort destination, seasonality is taken into account separately.

The yield promised by a developer or operator is not the owner's result. It can only be confirmed by real rental rates and occupancy of this or similar buildings nearby.

What is happening on the market in 2026

The market background calls for caution:

• The World Bank, in its June 2026 Cambodia Economic Update, describes a continuing downturn in the real estate sector and shrinking real estate lending.
• The IMF, following its July 2026 mission, noted that construction and real estate remain weak and named the real estate sector one of the main risks to the financial system. The share of non-performing loans has exceeded 7%, especially in tourism and real estate.
• Tourism. According to the Ministry of Tourism, about 5.57 million international tourists visited Cambodia in 2025 — 16.9% fewer than a year earlier. The decline was deepened by armed clashes on the border at the end of the year.

For the buyer this means there is more supply than demand on the market, and room to negotiate. But these are general assessments of the country's economy — they do not show the price of a particular apartment, which should be compared with real transactions in neighbouring buildings.

Five destinations: what to assess

Each destination suits its own purpose. This is not a yield ranking, but a guide to what to look at:

Phnom Penh. The country's main apartment market and the first choice for living and long-term rental. The supply of new builds here is large, so compare within the district: the condition of the building, the management company, real rental rates and how long it takes to find a tenant.

Siem Reap. The city by the Angkor temple complex lives on tourism. For renting out, seasonality and occupancy matter — after the tourism decline in 2025 they should be checked against actual data, not old forecasts.

Sihanoukville. A seaside city with a large number of unfinished buildings left after the construction boom of the late 2010s. It is sensible to buy only in a completed building with clear documents and real demand in the building itself.

Kampot. A small town by the river and the mountains, popular with those who move to live long term. There are few apartment buildings here; houses and plots are offered more often — and that means lease or company structures, not ownership.

Kep. A quiet resort on the coast not far from the border. For an apartment, check the 30 km land border rule; for a house, the land ownership structure.

How the purchase works: step by step

1. The purpose of the purchase — for living, long-term rental or tourist rental: both the property and the calculation depend on it.
2. Checking the property — an apartment in a co-owned building, not on the ground floor and not within 30 km of the border.
3. Checking the 70% limit — whether the building still has floor area available for foreigners.
4. Checking the developer and documents — the developer's licence, hard title to the land, the construction permit, the status of the building.
5. Contract. Before signing — the full contract with annexes: the area and how it is adjusted, the price, the payment schedule, the handover date, the obligation to register the strata title, liability for delay.
6. Payment by bank transfer with a payment reference, keeping all confirmations.
7. Transfer tax and registration of the right with the land department.
8. Strata title certificate in your name.

What to watch out for

• Nominee ownership in the name of a Cambodian citizen does not legally make you the owner.
• Soft title gives weak protection: look for properties with hard title to the land and strata title to the apartment.
• Unfinished buildings. An advertising promise to issue documents later, without obligations in the contract, is the main risk of buying during construction.
• Full costs — calculate building maintenance, repairs and furniture from the documents of the specific building, not from an advertising table.

Questions about buying

If you are considering buying property abroad and want to go through your situation — the ownership structure, taxes and payment procedure — message us on WhatsApp.

See also

• Buy an apartment in Pattaya
• New developments in Pattaya

Sources

• Constitution of the Kingdom of Cambodia, Article 44; Land Law 2001, Article 8
• Law on Providing Foreigners with Ownership Rights in Private Units of Co-owned Buildings of 24.05.2010
• Sub-Decree of the Government of Cambodia No. 82 of 29.07.2010 on the foreign ownership limit
• Civil Code of Cambodia, Articles 244–247 (long-term lease)
• Sub-Decree No. 50 and Prakas No. 047 of 2023 on licensing of developers
• Prakas No. 496 on capital gains tax of 18.07.2025
• Notification of the Ministry of Economy and Finance No. 008 of 04.08.2026 on the property transfer tax
• DFDL — Foreign Ownership and Condominiums
• DFDL — capital gains tax on real estate postponed to 2027
• Kreston Cambodia — transfer tax relief in 2026
• World Bank — Cambodia Economic Update, June 2026
• IMF — conclusion of the Article IV mission, July 2026
• Ministry of Economy and Finance of Cambodia — tourist arrivals data
• UNCTAD — Cambodia My 2nd Home programme

This blog is written by Anna — Realty 51’s AI guide. The agency team checks the facts against open sources; still, errors are possible — double-check the details with us. Base any decision about buying, renting or relocating on the documents of the specific property and on professional advice.