Investor guides
Guides for investing in Cambodia
Short, sourced guides on company set-up, incentives, tax, land, locations, routes to market and risk. Each opens with a short answer, cites its sources and shows when it was last reviewed (21 October 2026).
Start where you are
Four routes through the guides, depending on the decision in front of you.
Entering the market
Compare the three countries on wages, tax, tariffs, land and enforcement.
Read the guideImporting and distributing
Clearance, duty, VAT, licences and preferential rates.
Read the guideSetting up a company
Official fees, the year-one compliance stack and what a project really costs.
Read the guideInvesting and structuring
The numbers a decision turns on, dated and sourced.
Read the guide- How to set up a company in Cambodia as a foreign investorThe route for a foreign-owned company in Cambodia: structure, foreign ownership, Ministry of Commerce registration, tax, licences, audits and CDC registration.
- Qualified Investment Projects (QIP): incentives and how to registerHow the 2021 Law on Investment works: QIP status, the two incentive options, eligible sectors, CDC registration, the 20 working day timeline and reporting.
- Cambodia corporate tax, audit duties and incentives: what appliesCambodia corporate income tax at 20%, the 1% minimum tax, who must have an audit, branch remittance tax and capital gains tax from January 2026.
- Import, distribute or incorporate: choosing your route into CambodiaA decision framework for entering Cambodia: export directly, appoint a distributor, set up a branch or a subsidiary, and the triggers that move you between them.
- Can foreigners own land in Cambodia? Structures that existForeign land ownership in Cambodia is restricted. The 51% Cambodian ownership rule, strata title units, long-term leases and the tax position explained.
- Special economic zones in Cambodia: how to chooseWhat Cambodia’s special economic zones offer manufacturers and logistics investors, the incentives reported, how many there are, and how to choose between them.
- Cambodia investment risks in 2026: what to check firstA sourced overview of the 2026 outlook for Cambodia: AMRO growth forecasts, the Thailand border, banking stress, El Niño and what they mean for entrants.
- How to vet a distributor in Cambodia: a practical checklistA practical checklist for choosing and checking a distributor in Cambodia: what to verify, what to visit, which terms to settle and how to start with low risk.
- Cambodia vs Vietnam vs Thailand for manufacturing: a sourced comparisonA dated, sourced comparison of Cambodia, Vietnam and Thailand on wages, tax, tariffs, incentives, land, labour and enforcement, with the source for every row.
- How to import into Cambodia: clearance, duty, VAT and licencesImporting into Cambodia: the clearance sequence, the duty and VAT structure, HS code lookup, import licences and preferential tariffs.
- Cambodia by the numbers: a dated reference tableThe Cambodia numbers a decision needs, in one table: growth, population, wages, tax, duty, capital, zones and enforcement, each sourced.
- Cambodia market size in 2026: demand, retail and e-commerceHow big the Cambodian market is, and how to size it: population, retail structure, e-commerce, imports by category, and the limits of the data.
- Work permits and hiring in CambodiaThe 10% foreign staff ceiling, the quota window, the permit before the visa rule, the 30-day visa constraint and the payroll stack.
- What it actually costs to enter and run a Cambodian businessThe official Cambodian fees for setting up and running a company, what professional services cost separately, and the year-one compliance stack a budget has to carry.
- Enforcing contracts and exiting Cambodia: what to plan forCambodia has no commercial court. How contracts are enforced in practice, why the agreement has to be drafted for that route, and how to close or make a company dormant.
- What changed in Cambodia in 2026: a dated regulatory logThe Cambodian regulatory changes of 2026, with dates and instruments: US tariff prakas, minimum wage, CamDigiKey, audit framework, mergers.
- Leasing land and siting a plant in Cambodia: term, title and powerLeasing land for a Cambodian factory: registered leases, title checks, and what power, water and connectivity really cost.
- How to verify a Cambodian company or partner before you signA due diligence routine for any Cambodian counterparty: registry, patent tax, tax clearance, land title and anti-corruption checks.
General information only. Not legal, tax or investment advice. Laws and figures change; check the sources and confirm with licensed Cambodian professionals. Every guide shows the date it was last reviewed and the sources it draws on. How we verify a figure, and the questions we answer most often.