Cambodia Laws, Policies & QIP Guide

Authoritative legal guidance, government relations, tax exemption frameworks, and policy advocacy for Cambodian MSMEs and foreign investors.

Investment Law (LOI 2021)

Qualified Investment Projects (QIP) Framework

Promulgated in October 2021, the new Law on Investment of the Kingdom of Cambodia establishes an ultra-competitive, modern, and transparent legal architecture to attract high-value industrial manufacturing, agro-processing, and technology ventures.

AKII assists member enterprises and foreign consortia with preparing and filing QIP applications with the Council for the Development of Cambodia (CDC).

Option 1: Corporate Income Tax Holiday

Full income tax exemption for 3 to 9 years, starting from the first year of deriving income.

Option 2: Special Accelerated Depreciation

Deductions up to 200% on specific expenditure (training, green energy, worker accommodation).

Customs Duty & 0% VAT

Exemption from customs duty, special tax, and VAT on machinery, equipment, and production raw materials.

Cambodia Legal and Investment Framework
Institutional Relations

Government Relations & Advocacy Working Groups

AKII serves as an active bridge to Royal Government of Cambodia ministries, ensuring member issues are heard in policy consultations.

CDC (Council for Development)

Direct coordination on QIP registrations, provincial investment sub-committees, and SEZ regulatory alignment.

Ministry of Economy & Finance (MEF)

Collaboration on SME Bank financing, Credit Guarantee Corporation (CGCC), and Skills Development Fund (SDF) initiatives.

Ministry of Commerce (MoC)

Facilitation of Certificate of Origin (CO) documentation, free trade agreements (RCEP, CCFTA), and business e-registration.

MISTI & Standards (ISC)

Industrial patent protections, product barcode standards (CS 001), and SME innovation vouchers.

Resource Library

Downloadable Investment Gazettes & Policy Briefs

Access certified summaries, legal frameworks, and compliance checklists curated by the AKII Secretariat.

PDF • 2.4 MB

Cambodia Law on Investment (LOI 2021) Official Translation

Complete English translation with chapter annotations and Sub-Decree 139 incentive criteria.

PDF • 1.8 MB

MSME Tax Compliance & Real-Regime Guide (GDT)

Practical manual on monthly VAT, withholding taxes, annual patent taxes, and digital e-filing protocols.

PDF • 3.1 MB

Cambodia Agricultural Export & SPS Protocol Handbook

Standards and packaging requirements for Cambodian exporters shipping cashew, mango, and organic rice.

Investor Q&A

Regulatory & Compliance FAQ

Yes. Cambodia allows 100% foreign equity ownership in almost all economic sectors (manufacturing, agriculture, hospitality, logistics, tech) with no mandatory local partner requirement, except for direct land title ownership which requires a 51% Cambodian entity or long-term leasehold up to 50 years.
Under Sub-Decree 139, investment thresholds vary by sector: light manufacturing and agro-processing can qualify from $500,000 USD, while high-tech industrial parks or renewable energy facilities have customized criteria set by the CDC.
Through our Permanent Secretariat led by Mr. Chapho Somrang Chittra and our Legal Advisory Committee, AKII prepares formal representations and policy briefing notes directly to the relevant ministerial working group.