National
• 1 hour ago• Lim_Rothanaksambath
Royal Government Announces Tax Relief Measures for Property Owners
PHNOM PENH, August 5, 2026 – The Royal Government has introduced a series of tax support measures, including exemptions and incentives, following directives from Prime Minister Hun Manet issued on July 28 and his subsequent remarks during a land title distribution ceremony in Kandal province on July 29.
The measures include a suspension of the 100 percent penalty surcharge on stamp duty for late payments, applicable to court orders or transfer documents submitted beyond the three-month deadline, effective until the end of 2027.
Additionally, the government has extended the validity of Notification No. 367 of the Council of Ministers, dated May 2, 2017, allowing a final one-time stamp duty payment for properties that have undergone multiple transfers of ownership, with the deadline set for the end of July 2026.
The government also permits the payment of stamp duty and property tax on buildings based solely on a construction permit or certification from relevant authorities regarding the construction date. Notably, stamp duty is waived for property transfers involving military personnel and national police who have served on the front lines, provided their identity and role are certified by their respective units.
The tax relief measures do not apply retroactively to taxes, including administrative sanctions such as additional taxes and interest, that have already been paid.
— Source: Office of the Prime Minister
Reported by The Khmer Daily Network
The measures include a suspension of the 100 percent penalty surcharge on stamp duty for late payments, applicable to court orders or transfer documents submitted beyond the three-month deadline, effective until the end of 2027.
Additionally, the government has extended the validity of Notification No. 367 of the Council of Ministers, dated May 2, 2017, allowing a final one-time stamp duty payment for properties that have undergone multiple transfers of ownership, with the deadline set for the end of July 2026.
The government also permits the payment of stamp duty and property tax on buildings based solely on a construction permit or certification from relevant authorities regarding the construction date. Notably, stamp duty is waived for property transfers involving military personnel and national police who have served on the front lines, provided their identity and role are certified by their respective units.
The tax relief measures do not apply retroactively to taxes, including administrative sanctions such as additional taxes and interest, that have already been paid.
— Source: Office of the Prime Minister
Reported by The Khmer Daily Network
