Preferential Tax Policies for Special Economic Zones in Cambodia 

The Royal Government of Cambodia encourages foreign investors to invest in Cambodia. For environmental protection, orderly and intensive development, foreign investors are particularly encouraged to set up businesses in the special economic zones designated by the Royal Government. For this purpose, special taxation has been formulated. Preferential policies.

        Enterprises that invest and develop in the special economic zone set up by the Cambodian government can enjoy the treatment of exemption from corporate income tax, and the tax exemption period is up to 9 years; the equipment and construction materials required for infrastructure construction in the zone can be exempted from import tariff.

Preferential policy framework

The Cambodian government gives foreign investment and domestic investment basically the same treatment. The Investment Law (adopted at the first special session of the Kingdom of Cambodia on August 4, 1994) and its amendments (twice in 1997 and 1999) provide foreign investment In order to guarantee and relatively favorable taxation and land lease policies. In addition, foreign investment can also enjoy the Generalized System of Preferences (GSP) granted to Cambodia by 28 countries and regions including the United States, Europe, and Japan.

1. Investment protection

The investment protection provided by the Cambodian government to investors includes:

① The foreign and domestic capital are basically treated equally, and all investors, regardless of nationality and race, are equal before the law;

②The Cambodian government does not implement a nationalization policy that damages investors’ property;

③The Cambodian government does not control the prices of products and services for approved investment projects;

④ No foreign exchange control is implemented, and investors are allowed to purchase foreign exchange from the banking system and transfer them abroad to settle their financial debts related to investment activities.

Tai Seng I & Tai Seng Phase II

Tai Seng Phase I & Tai Seng Phase II have a total of more than 260 hectares and 38 companies have settled in, including clothing, shoemaking, home lighting, Christmas lighting, woven bags, photo frames, hangers, safes, cartons, poly dragons, bicycles and other Supporting industries, etc. Currently there are only about 18 hectares of land for sale and lease.

Tai Seng Phase III (New Bavet Special Economic Zone)

Tai Seng Phase III (New Bavet Special Economic Zone) has a total of 400 hectares of land. The main avenue of the park and the road connecting with Highway No. 1 in the special zone are under construction. It is expected to be completed together with the power system before February 10, 2021. At present, 3 large enterprises have settled in and 75 hectares of land have been sold. Among them, the sofa factory and the leather factory are under construction.