🇰🇭 QUALIFIED INVESTMENT PROJECT (QIP)
Cambodia — Special Tax Regime
Status
Active
Effective From
Jan 1, 2003
📋 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
💰 FINANCIAL
Duration
9 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
20.0%
Corporate Tax
20.0%
VAT
10.0%
Capital Gains
20.0%
Treaty Count
11
📚 SOURCE
CDC Cambodia
View source →
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