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Prakas no. 614 on the authorization to use the regulation to revise the operational procedure of certificate of origin in Asean-China
This document provides rules, procedures, or guidance for authorization to use the regulation to revise the operational procedure of certificate of origin in Asean-China, suppor...
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Prakas no. 741 on the rule and procedure for implementation of income tax and other taxes related to the activity of cut, make and trim of qualified investment project
This document provides rules, procedures, or guidance for rule and procedure for implementation of income tax and other taxes related to the activity of cut, make and trim of qu...
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Prakas no. 775 on the establishment and operation of the partnership working group of the general department of taxation - China Chamber of Commerce
This document sets out provisions concerning establishment and operation of the partnership working group of the general department of taxation - china chamber of commerce, to g...
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Prakas no. 471 on withholding tax incentive for securities investors
This document describes the tax exemption, incentive, relief, or suspension measures applicable to withholding tax incentive for securities investors.
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Prakas no. 313 on tax incentives for qualified investment projects (QIP)
This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentives for qualified investment projects (qip).
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Decision no. 27 on the establishment of the investment promotion working group in Sihanoukville province
This document shows Decision No. 27 SSR on the Establishment of the Working Group to Promote Investment in Sihanoukville Province, which was issued to determine and manage regul...
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Prakas no. 626 on tax incentives for enterprises in the tourism sector in Siem Reap province
This document shows Prakas No. 626 on Tax Incentives for Enterprises in the Tourism Sector in Siem Reap Province, which was issued to determine and manage regulations related to...
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Prakas no. 1069 on the allocation of budget expenditure credits for public administrative establishments for 2026
This Prakas illustrates the allocation of budget expenditure credits for public administrative establishments for the 2026 financial year.
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An investment guide to Cambodia: Opportunities and conditions
Foreign investors have bought or leased most of the privatized enterprises, most of them being medium-scale industrial ventures.
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Vulnerability profile: Cambodia
Cambodia has met the criteria for graduation from least developed country status, but structural vulnerabilities will continue beyond graduation.
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Instruction no. 29722 on the procedures for implementing tax incentives under the special program to promote investment in Preah Sihanouk province
This instruction aims to establish procedures for implementing tax incentives under the special program to promote investment in Preah Sihanouk Province.
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Instruction no. 29538 on the procedures for implementing tax incentives under the special program to promote investment in the four northeastern provinces
This instruction aims to establish procedures for implementing tax incentives under the special program to promote investment in the four northeastern provinces.
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Tax incentive in Cambodia
This paper reviews these incentives to assess their costs and benefits, including their likely effectiveness in attracting capital and in supporting the diversification strategy.
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Tax on income incentives for expanded qualified investment projects
Pursuant to Article 16 of Sub-Decree 139, dated 26 June 2023, implementing the 2021 Law on Investment (LoI), this Prakas is issued by the Ministry of Economy and Finance (MEF) t...
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From recovery to reform: Accelerating structural reforms to boost productivity and competitiveness
This year’s economic activity has been slower than previously anticipated due to emerging structural bottlenecks and continued external headwinds.
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Investment laws of ASEAN countries: A comparative review
This paper compares the investment laws of the 10 ASEAN countries, focusing on basic questions relating to the function of investment laws in each country.
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Cambodia: Second-generation systematic country diagnostic update
This background paper provides a deeper evidence base to support the findings summarized in the second-generation Systemic Country Diagnostic (SCD-2) main report.
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2025 Cambodia investment climate statement
Cambodia’s GDP grew 5.3 percent in 2024 and is projected to grow 5.5 percent in 2025 according to the World Bank, which cites a continued rebound in the Kingdom’s tourism and h...
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Sustainable finance and financial literacy in Cambodia and the Philippines
Financial literacy can help improve individuals’ financial resilience to environmental and climate-related risks, support consumers align their saving and investment choices wit...
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SME policy index: ASEAN 2018
The SME Policy Index is a benchmarking tool for emerging economies to monitor and evaluate progress in policies that support small and medium-sized enterprises.