Cambodia Real Estate Law 2025: The Ultimate Guide for Foreign Investors
- Andrew Millar
- Jul 21, 2025
- 1 min read
Updated: 3 days ago
CBRE Cambodia
Report Description
21st July 2025 (online)
The CBRE Cambodia report offers a comprehensive and timely examination of Cambodia’s evolving real estate legal landscape, designed to assist foreign investors in navigating critical changes in tax incentives, ownership structures and market positioning in 2025.
Summary
Key tax incentives for 2025 include revised stamp-duty thresholds and exemptions for selected residential transactions.
The expanded use of the trust structure has strengthened foreign investor confidence in securing control over landed property.
Foreign individuals remain unable to own land directly, although condominium developments allow up to 70% foreign ownership of private units.
The market continues to show wide polarisation between oversupplied luxury segments and stronger demand in affordable housing and industrial real estate.
A temporary deferral of 20% capital gains tax provides a time-sensitive opportunity for tax-efficient asset disposal.
Digitalisation of land administration services and enhanced environmental compliance processes signal increasing regulatory maturity.
Rising non-performing loans (NPLs) and shifts in regional capital flows are highlighted as notable risk factors for investors.
About CBRE Cambodia
CBRE Cambodia is a leading real estate services firm offering advisory, valuation, research, leasing and property management solutions across the Kingdom.
Established in 2008, it provides market intelligence and professional support to investors seeking clarity in a fast-evolving landscape.
The organisation is recognised for its depth of local expertise, regional integration and global professional standards.
Website: cbre.com.kh