• 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.

• 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).

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.