Investment Incentives by Sector: What’s Available and How to Qualify (2025 Edition)
A complete guide to Cambodia’s industry-specific perks with downloadable matrix
If you’re a foreign investor eyeing Southeast Asia, Cambodia may offer the most generous, streamlined, and sector-targeted investment incentives on the map. From tax holidays and customs exemptions to visa priority and land rights—qualifying for the right incentives can redefine your ROI.
In this comprehensive 2025 edition, we break down Cambodia’s investment benefits by sector, show how to qualify for QIP (Qualified Investment Project) status, and offer a downloadable PDF matrix to compare perks across industries.
📌 Quick link: Download the 2025 Investment Incentives Matrix (PDF)
🎯 Why Cambodia Offers Strong Investment Incentives
Cambodia’s economy continues to expand steadily, with key government policies focused on:
- Encouraging foreign direct investment (FDI)
- Diversifying beyond garments into green energy, logistics, agri-tech, and digital services
- Strengthening infrastructure and connectivity with ASEAN
Under the Law on Investment (2021) and the Sub-Decree No. 139 (2023), the Cambodian government identifies priority sectors eligible for special tax, legal, and operational incentives. These benefits are officially administered by the Council for the Development of Cambodia (CDC).
📌 CDC Cambodia – Investment Law Resources
📘 What Is a Qualified Investment Project (QIP)?
A QIP is a legal designation for projects that meet Cambodia’s economic development priorities. Once approved by the CDC or Provincial Investment Sub-Committees (PISCs), QIPs can access:
- Corporate tax exemption (3–9 years)
- Minimum tax exemption
- Import/export duty exemption
- Accelerated depreciation & financing support
- 1-stop licensing and fast-track permits
📌 Learn more: Cambodia’s Investment Law Explained (2025 Update)
🧭 How to Qualify for Investment Incentives
To access these perks, your investment must:
- Fall within a Priority Sector or Activity (outlined below)
- Meet minimum capital or job creation thresholds
- Submit a complete investment proposal and feasibility study
- Register with the CDC or relevant Provincial Sub-Committee
- Pass legal, environmental, and technical screening
📌 Need help preparing your QIP application? Start here with Adaeng Development
🧾 Investment Incentives Matrix by Sector (2025)
Below is a simplified table showing which sectors get which incentives. For full detail, download the PDF below.
| Sector | Corporate Tax Holiday | Import Duty Exemption | VAT Exemption | Land Use Benefits | QIP Eligible |
|---|---|---|---|---|---|
| Agri-Business & Agro-Processing | ✅ Up to 9 years | ✅ | ✅ | ✅ Long-term lease | ✅ |
| Renewable Energy (solar, biomass) | ✅ 6–9 years | ✅ Equipment & inputs | ✅ | ✅ Utility zoning | ✅ |
| Tourism & Hospitality (eco, cultural) | ✅ 3–6 years | ✅ | ✅ | ⚠️ Location dependent | ✅ |
| IT & Digital Services | ✅ 4 years | ✅ For software/hardware | ✅ | ⚠️ Urban zoning | ✅ |
| Logistics & Supply Chain | ✅ 4–6 years | ✅ Freight equipment | ✅ | ✅ SEZ-based | ✅ |
| Education (vocational, STEM) | ✅ 4–7 years | ✅ Learning materials | ✅ | ⚠️ Conditional | ✅ |
| Healthcare & Pharmaceuticals | ✅ 6 years | ✅ Medical equipment | ✅ | ✅ Long-term land | ✅ |
| Construction Materials (for export) | ✅ 3–5 years | ✅ Raw inputs | ✅ | ✅ Special zones | ✅ |
| Real Estate & Residential | ❌ Not eligible | ⚠️ Limited | ❌ | ✅ Long-term lease | ❌ |
📥 Download the full PDF version with sector-specific thresholds and timelines
🛠️ Sector Highlights & Special Considerations
🔋 1. Renewable Energy
- Ideal for solar farm developers, off-grid rural electrification, and biomass facilities
- QIP status grants duty-free import of panels, inverters, and equipment
- Eligible for long-term land rights up to 50 years
📌 Explore more: Solar Energy Investment in Cambodia (2025 Guide)
🌾 2. Agri-Business
- Includes cassava, rice, mango, pepper, palm sugar, and animal feed
- Exports get added customs incentives via ASEAN trade routes
- Smart farming technologies are now QIP-eligible under Sub-Decree No. 139
📌 Learn more: Cambodia’s Agri-Business Sector Investment Guide
🚛 3. Logistics & SEZs
- Projects in Bavet, Poipet, and Sihanoukville SEZs gain expedited QIP processing
- Key perks: 1-stop customs, bonded warehouses, and tax holidays
- Intermodal hubs now part of the Cambodia–Vietnam–Thailand corridor
📌 Read: Cambodia’s Role in ASEAN Supply Chains
🏗️ Not All Sectors Are Eligible—But There’s Still Opportunity
Sectors like pure residential real estate, standard retail, or non-priority education may not qualify for QIP. That doesn’t mean they aren’t profitable—it just means you’ll need an alternative strategy like:
- Legal structuring to offset tax
- Use of SEZ service providers for duty benefits
- Joint ventures with Cambodian partners
📌 Explore Joint Venture Structuring & Legal Best Practices
🛡️ How Adaeng Development Helps You Qualify & Maximize
We offer end-to-end assistance tailored for investors and developers:
- ✅ Pre-screening of QIP eligibility by sector
- ✅ Feasibility study and business plan preparation
- ✅ QIP application submission with CDC
- ✅ Tax strategy and project structuring
- ✅ Post-approval support (land use, labor, NSSF, tax filing)
Our clients include foreign companies from Singapore, France, Korea, and Japan—all successfully operating under incentive frameworks we helped them access.
📞 Let’s build your incentive roadmap → www.adaeng.co/contact
📚 Case Study: Agro-Processing in Kampong Thom (2024–2025)
An Australian company entered Cambodia’s agri-sector with a 15-hectare cassava drying and packaging facility. With Adaeng Development’s support, they:
- Secured QIP approval within 60 days
- Gained import exemptions for $480K of equipment
- Received a 6-year tax holiday
- Exported their first container to China in under 9 months
Today, they project a 28% net ROI within the first 3 years.
🎯 Final Thoughts: Incentives That Work for Your Bottom Line
Cambodia doesn’t just welcome foreign investors—it rewards those who align with its national development vision. With QIP incentives covering tax, customs, land, and licensing, your investment gets a running start.
📞 Don’t leave benefits on the table. Let Adaeng Development guide your application, structure your deal, and ensure long-term compliance.
➡️ Download the Incentives Matrix (PDF) ➡️ Book a call to assess your eligibility
🔗 Internal Links
- How to Register a Foreign-Owned Business in Cambodia
- Land Titles & Due Diligence Explained
- Construction Permits: Application & Timeline
- Investment Checklist (Free PDF)
