Invest in Cambodia / Qualified Investment Projects

Investment process

1. 1. Eligibility and sector screening
2. 2. Investment structure and project planning
3. 3. Investment proposal to CDC or the competent provincial/municipal investment sub-committee
4. 4. Conditional Registration Certificate and coordinated approvals
5. 5. Final Registration Certificate, implementation and ongoing compliance

QIP Incentive Packages

1. • Option 1 – Tax on Income (TOI) exemption for 3 to 9 years (period determined by investment-activity category / technology level / priority sector set out in the Sub-Decree annex), followed by a graduated reduced TOI rate for an additional six years. Parallel exemption from Prepayment of Tax on Income (PTOI) and, subject to audited accounts, Minimum Tax. Export-duty exemption applies unless otherwise provided by law.
2. • Option 2 – Special depreciation of capital expenditure in accordance with tax regulations, plus entitlement to deduct up to 200 % of specified qualifying expenses for a period of up to 9 years (again linked to activity category).
3. Additional incentives available to QIPs include: 0 % VAT on the purchase of locally produced production inputs; and a 150 % deduction from the tax base for expenditure on research & development / innovation, vocational training of Cambodian workers, construction of worker facilities (accommodation, canteens, nurseries), production-line modernization, and certain welfare or waste-treatment infrastructure.

Indicative fees

Fees are indicative and subject to change.

1. Investment proposal filing — CDC / competent investment sub-committee — KHR 7,000,000 (amount stated in current project materials; confirm before filing) — payable on submission — official fee and applicability require confirmation.
2. Sector licences and permits — relevant ministry or regulator — To be confirmed — usually payable on application or issuance — depends on activity, location and project scale.

Secondary licences by sector

Land rights and title caution

Foreigners generally cannot own land directly; permitted structures and strata-title exceptions require careful review. Hard title is recorded in the central land registry, while soft title is issued or recognised through local administrative channels and carries different diligence risks. Economic land concessions and other land-use rights are project-specific and must be verified. A title search, cadastral review and legal due diligence should precede commitment.

Work permits and visas

1. Confirm the appropriate visa status before entry and work begins.
2. The employer should arrange foreign-worker work-permit and employment compliance through the Ministry of Labour and Vocational Training (MLVT) systems.
3. Directors, employees and specialists may require different supporting documents; nationality, role and employer facts affect the pathway. Requirements and timing: To be confirmed by MLV.

What MLV files / What the client provides

Official sources

• Council for the Development of Cambodia
• Ministry of Commerce
• General Department of Taxation
• Ministry of Labour and Vocational Training