Rate
—
Duration
9 years
Prior non-residency
—
required before applying
Standard top income tax
20.0%
Cambodia, without the regime
Overview
- Regime
- Qualified Investment Project (QIP)
- Country
- Cambodia
- Type
- Exemption
- Status
- Active
- Effective from
- Jan 1, 2003
- Expires on
- —
Details
- Summary
- Tax holiday of 3-9 years for qualifying investment projects, followed by ongoing incentives.
- Eligibility
- Investment projects approved by the Council for the Development of Cambodia (CDC) in priority sectors
- Benefits
- CIT exemption for 3-9 years depending on sector and investment. Import duty exemptions on production equipment. VAT exemptions on certain imports.
- Requirements
- Must obtain QIP certificate from CDC. Must invest in priority sectors.
- Limitations
- Must maintain conditions of the QIP certificate. Tax holiday period varies by sector.
- Income types covered
- Corporate income from QIP activities
- Duration details
- 3-9 years tax holiday
View source CDC Cambodia