Capital Gains Tax on Real Estate Explained
- Oct 13, 2025
- 1 min read
Updated: Dec 11, 2025
IPS Cambodia
Report Description
13th October 2025 (online)
This article gives a detailed breakdown of Cambodia’s new Capital Gains Tax (CGT) rules for real estate, offering property owners and investors clear explanations of timelines, calculation methods and exemptions.
Summary
CGT implementation dates outline a phased rollout in 2025–2026 for assets and real estate.
The standard 20% CGT rate applies to profits declared under the Actual Cost Method.
The lump sum method effectively results in a 4% tax on a property’s sale price.
Exemptions include main homes lived in for 5+ years, agricultural land, inheritance and direct family gifts.
Cambodian residents pay CGT on global property holdings, and non-residents pay CGT only on Cambodian assets.
Sales of condominiums, villas, land and immovable property must be declared to the General Department of Taxation (GDT).
CGT declarations and payments must be completed within three (3) months of sale.
About IPS Cambodia
IPS Cambodia is a leading real estate agency specialising in property sales and advisory services across key Cambodian markets.
Established in Cambodia in 2009, the company provides market intelligence, transaction support and end-to-end guidance for both local and international investors.
Its expert team is known for simplifying complex property processes and supporting transparent real estate transactions.
Website: ips-cambodia.com