Cambodia enacted its current Land Law in 2001, establishing a national immoveable property registration system. Under this system, registration of title on the national register is conclusive evidence of ownership, and all transfers of land must be registered in order for ownership to pass. The system is similar to the Torrens titling system used in Australia, being a title by registration system rather than a recordation system, such as is used in the United States and in Japan. There is no need to trace the title history in order to prove valid ownership.

1. What are the categories of land rights?

Private ownership of land is permissible for all types of land. At present, three main types of land tenure exist:

• Freehold: This may be referred to as fee simple, unrestricted title ownership over land.
• Leasehold: A long-term leasehold of a term of 15 years or greater creates “in rem” rights. The Civil Code provides for a maximum lease period of fifty (50) years for all leases entered into after December 21, 2011, with a right of renewal for a further fifty (50) year period.
• Concessions: A concession is a form of conditional lease, granted by the Government, over state private land. Concessions are used for specific development purposes subject to conditions of use, primarily for agricultural projects, island development, and mineral exploitation. The Royal Government temporarily suspended the grant of new land concessions on May 7, 2012.

2. Are there laws restricting the ownership of land by foreign persons or entities?

There is a general prohibition on foreign ownership of land under both the Constitution and the Land Law. There are no exceptions to this prohibition for direct land ownership.

The following options are available to foreigners who wish to obtain rights over land in Cambodia:

• Strata Title: Foreigners may acquire title to private units in registered co-owned buildings (commonly called condominiums) from the first floor up to seventy percent of the total space of private parts. See further details on the border restriction below.
• 30-Kilometer Border Exclusion Zone: Under the Law on Providing Foreigners with Ownership Rights in Private Units of Co-Owned Buildings, foreigners generally cannot acquire private units in co-owned buildings located within 30 kilometers of Cambodia’s land borders. Exceptions apply for special economic zones and government-designated important urban areas.
• Short or Long-term Lease: There are no restrictions on foreigners taking leases (whether short or long-term) of private or state private land.
• Citizenship: It is possible for foreigners to acquire Cambodian citizenship (and with it the right to purchase land) under the Law on Nationality. This is a time-consuming process.
• Cambodian Landholding Company: A Cambodian company can maintain Cambodian nationality and satisfy the requirements for owning land as long as 51% or more of its shares are held by Cambodian nationals. Foreign shareholders can achieve a degree of control by implementing protective measures.
• Khmer (Cambodian) Nominee: Some foreign persons elect to register title directly in the name of a trusted Cambodian individual as nominee. This option must be exercised with caution given risks arising from death or disappearance of the nominee or breakdown in the relationship.

3. What instruments evidence ownership of real property?

Because private ownership was not possible before the enactment of the Land Law, the national land registration process was started only after 2001. Many properties remain unregistered. Such unregistered land is usually held under documents such as an application for land occupation, a letter of transfer acknowledged by local authorities, or a simple sale-purchase agreement. There are two documents evidencing land ownership in Cambodia — “soft title” and “hard title.”

4. What is a “soft title”?

Documents evidencing land ownership that are not registered with the national-level cadastral registry are normally issued by or recognized by local authorities and are commonly referred to as “soft title.” When land is under a soft title, there is a risk of competing claims since it is not confirmed at the national level registry. Problems associated with soft title may include duplicate documents issued to different applicants, issuance against an existing hard title, encumbered property, or issuance over state-owned land.

5. What is a “hard title”?

“Hard title” refers to three types of land title certificates registered with the national Cadastre: Certificate of Land Use and Occupation Rights (known as “Chicken Feather Title”), Certificate of Immovable Property Possession, and Certificate of Immovable Property Ownership. The Certificate of Immovable Property Ownership is the strongest, registered systematically in relation to adjoining parcels, and indicates full ownership status.

6. Can a “soft title” be registered?

There are two ways a soft title may be converted into a hard title:

• Systematic Registration: A government-initiated process conducted on a rolling village-by-village basis.
• Sporadic Registration: Registration conducted on a specific plot of land on a case-by-case basis, allowing holders of soft titles to obtain greater certainty regarding legal status.

7. How reliable is the register?

The register is conclusive evidence of transfer and ownership of immoveable property. However, many land transactions go unregistered. The law favors registered rights, but it is probable that courts would still recognize an unregistered right so long as the subject land is not yet registered.

8. Is the register public? Are records in paper or electronic form?

The register is public. However, in order to search the registry it is usually necessary to provide a copy of the title deed for the subject land. All queries go to the Cadastral office for nationally registered land; for unregistered land, queries are made to the commune and district land offices. Registers are kept in both paper and electronic format and the system is progressively becoming electronic.

9. Is there a combined land and buildings registry?

There is only one registry and all buildings and structures are registered under the land upon which they are located.

10. Who may register a property transfer? How long does it take?

Both parties to a transaction must thumb-print (in person before Cadastral officials) on any dealing instrument to be registered. The transfer registration typically takes three (3) to six (6) weeks depending on the location of the property.

In the case of companies, local authorities require a resolution and power of attorney from all shareholders granting power to an authorized person — usually required to be a Cambodian citizen. For married persons, the spouse must also thumb-print on a spousal declaration if the property is transferred to only one spouse; for unmarried persons, a declaration of single status issued by local authority must accompany the transfer documents.

Transfers of soft titles can often be effected within one to two days through the relevant local authorities.

11. Must taxes and duties be paid before registration?

For transfer applications, a 4% transfer tax of the government-assessed value of the land must be paid, along with any unused land tax and any unpaid annual property tax, before the authorities will issue the updated title deed. At law, the transfer tax is for the account of the buyer, but in practice it is commonly paid by the seller. Transfer tax is often not collected in respect of the transfer of soft titles.

12. Is all land surveyed?

No. As a result, overlapping boundaries are a common problem. Currently, surveys are conducted on all land registered at the national Cadastre, and official computerized maps are available for areas subject to the government’s systematic registration program.

13. What are typical leasing arrangements?

Leases are generally negotiated on a case-by-case basis. There is no standard lease arrangement. Leases of between fifteen (15) to fifty (50) years (a long-term lease) form a right “in rem” and burden any incoming buyer of the property; they may be registered on the hard Title Deed, and a Long-Term Lease Certificate will be issued confirming the leasehold. This document takes the same form as a Title Deed and is designed to allow leases to be used as collateral for loans.

14. What is the current taxation system for property in Cambodia?

Annual Property Tax: An annual property tax of 0.1% (one-tenth of one percent) applies to 80% of the “Immovable Property Value” as determined by the Immovable Property Assessment Committee, less KHR 100 million (approximately USD 25,000). Valuation rules were updated by Prakas No. 576, effective January 1, 2025.

Property Rental Tax: Tax on immovable-property rental income is 10% of total rental income, with an exemption for monthly rental income below KHR 500,000 (Prakas No. 169, 2024).

Unused Land Tax: Unused land tax applies to undeveloped land plots above 5 hectares. Implementation commenced January 1, 2025.

Capital Gains Tax: Cambodia’s capital gains tax is charged at a rate of 20% under Prakas No. 496 of July 18, 2025. It has applied since January 1, 2026 to gains from leases, investment assets (including shares), goodwill, intellectual property and foreign currencies. Capital gains tax on the sale or transfer of immovable property has been deferred and is scheduled to apply from January 1, 2027 (General Department of Taxation Notification No. 041 of January 2, 2026). The start date has been postponed several times, so investors should confirm the current position with their tax advisers.

15. Is there a condominium law? Can condominium title be registered?

Yes. The Law on Providing Foreigners with Ownership Rights in Private Units of Co-Owned Buildings (promulgated May 24, 2010) permits foreigners to own certain qualifying condominium units provided that:

• The subject building has been approved for “strata” titles;
• The subject unit is located above the ground floor;
• Foreign ownership does not exceed 70% of the total floor space of the building; and
• There is a property management agreement in place among the co-owners.

It is predominantly newly constructed apartment buildings that are approved for strata titles. A separate title is issued for each qualifying condominium unit. Note that the 30-kilometer border exclusion zone (see question 2) also applies to condominium ownership.

16. What law allows the state to take property for public use?

The Royal Government of Cambodia may expropriate private land if it considers it to be in the public or national interest. The Law on Expropriation provides for compensation to be paid to affected landowners.

17. Are there standard loan and mortgage contracts used in Cambodia?

There is no typical mortgage agreement. These differ according to the lender. The mortgage instrument (now called a hypothec) to be registered with the Cadastral authorities is a standard government form in Khmer. Under the Civil Code, security over immoveable property may be taken by way of a hypothec. It is common practice for lending institutions to retain title deeds from mortgagors before extending loans.

18. What legal process must a lender follow when a debtor defaults on a mortgage?

The lender may file a civil lawsuit in the case of payment default by the mortgagor. If successful, a court may order a sale of the mortgaged property by auction or tender, and the lender can claim repayment of the debt from the sale proceeds.

19. Are there new registration procedures for private units in older co-owned buildings?

Yes. Prakas No. 050 (July 19, 2024) established procedures for registering private units in co-owned buildings constructed before December 19, 1997, providing a path to formal title regularization for such units.