Friday, 4 April 2014

Buyer's Guide for Cambodia Properties

Cambodia Charges/Fees/Legal/Stamp Duties for “Foreigner” (Updated 04/04/2014)
Residential/Commercial Properties :
Charges
Calculation (estimates)
Base on Purchase Price or Loan Amt
Payment Frequency
Remarks
Booking Fee
USD1000/S$1250
One time
Upon Signing SPA
10 % of Purchase Price – Booking Fee
Purchase Price
One Time
Legal Fee
>S$50 - $100 if using Notary Public Fee for
Witnessing Signature
>US$300 upwards for Cambodian lawyer
(optional)
One Time
Stamp Duty (Transfer Fee for Hard Title)
4% of property value payable upon Handover
Purchase Price
One Time
Tax on Immovable Properties
0.1% per annum (value determined by
Immovable Property Assessment Committee)
Determined by Assessment Committee
Yearly

Tax on Rental Income
10% per annum on gross rent
Rental Income
Yearly
Capital Gain Tax
N.A. for individuals
20% for corporate
Selling Price – Purchase Price
One Time
VAT
10% (absorbed by Developer)
One Time
VAT On Resale
Applicable only for VAT registered companies
One Time