Cambodia · Investing

Cambodia Investor stay (QIP)

Investment needed: $5M+

Investor temporary long-term stay permit (registered Qualified Investment Project)

First checked against official sources on 11 Oct 2026Change log

Key facts

Investor stay (QIP) is an investing route for Cambodia. Applicants need an investment of $5M+. Checked 2026-10-11 against the official source.

Money needed: $5M+
Government fees: KHR 15M ≈ $3,700

Cost, time and long term

To apply: government fee KHR 15M ≈ $3,700; investment $5M+. No lawyer or agent fee is included.

Government feesKHR 15M ≈ $3,700

KHR 15,000,000 (≈ $3,700)Application fee for QIP registration at the CDC.

Invested and held$5M+

$5,000,000Capital above USD 5 million is filed with the Cambodian Investment Board of the CDC, and below USD 5 million with the provincial-municipal sub-committee; this fixes the registering body, not a minimum for the stay permit.

RenewalRenewable

The temporary long-term stay permit runs for as long as the registered investment project operates.

Council for the Development of Cambodia

What you'll need

Who can apply3

The investor hires foreign employees only when qualified Cambodian staff cannot be found.
Activities on the Negative List annexed to Sub-Decree No. 139 of 26 June 2023 are ineligible for incentives below stated capital amounts.
Example: investment capital below USD 2,000,000 for rice crops is ineligible.

What you must show4

Capital above USD 5 million is filed with the Cambodian Investment Board of the CDC.
Capital below USD 5 million is filed with the provincial-municipal sub-committee.
The USD 5 million figure fixes the registering body and is not a minimum for the stay permit.
The application fee for QIP registration at the CDC is KHR 15,000,000 (≈ $3,700).

Steps3

Register the investment project as a Qualified Investment Project with the Council for the Development of Cambodia.
Alternatively register with the Municipal-Provincial Investment Sub-Committee.
The registering body issues a letter certifying investment status for the stay permit application.

After you arrive3

The stay permit lasts while the project operates.
Foreign employees are hired within the quota set by the Ministry of Labour and Vocational Training.
The investor may request stay permits for foreign employees and their families for the contract period.

What happens at day 182

How Cambodia decides tax residence and treats foreign-source income, from its tax records.

Tax residence

More than 182 days in any 12-month period ending in the tax yearPresence in Cambodia that makes an individual resident for salary tax (Law on Taxation, Article 42).
More than 182 days in a calendar yearPresence in Cambodia that makes an individual a resident taxpayer for tax on profits (Law on Taxation, Article 3).

Foreign-source income

Resident employees pay progressive monthly salary tax from 0% to 20% on Cambodian-source and foreign-source salary; non-residents pay a flat 20% withheld by the employer on Cambodian-source salary.

Regime tied to this route

Qualified Investment Project income tax exemption · Tax relief

Registered Qualified Investment Projects can choose either an income tax exemption of 3 to 9 years from first income, followed by 25%, 50% and 75% of the tax due for two years each, or special depreciation with deductions of up to 200% of specific expenses for up to 9 years.

All tax rules for Cambodia Tax records checked 10 Oct 2026

Official site

Full official text

Investors with a registered Qualified Investment Project under the 2021 Law on Investment can obtain a temporary long-term stay permit for themselves, their spouse and minor children for the period the project operates, and a work permit and employment book. ^{1 2}

What you must show and pay

An investment of over $5,000,000 · Capital above USD 5 million is filed with the Cambodian Investment Board of the CDC, and below USD 5 million with the provincial-municipal sub-committee; this fixes the registering body, not a minimum for the stay permit. ²
A fee of KHR 15,000,000 (≈ $3,700) · Application fee for QIP registration at the CDC. ²

Requirements

The investor hires foreign employees only when qualified Cambodian staff cannot be found. ^{1 2}
Activities on the Negative List annexed to Sub-Decree No. 139 of 26 June 2023 are ineligible for incentives below stated capital amounts. ¹
Example: investment capital below USD 2,000,000 for rice crops is ineligible. ¹
Capital above USD 5 million is filed with the Cambodian Investment Board of the CDC. ²
Capital below USD 5 million is filed with the provincial-municipal sub-committee. ²
The USD 5 million figure fixes the registering body and is not a minimum for the stay permit. ²
The application fee for QIP registration at the CDC is KHR 15,000,000 (≈ $3,700). ²
Register the investment project as a Qualified Investment Project with the Council for the Development of Cambodia. ^{1 2}
Alternatively register with the Municipal-Provincial Investment Sub-Committee. ^{1 2}
The registering body issues a letter certifying investment status for the stay permit application. ^{1 2}
The stay permit lasts while the project operates. ¹
Foreign employees are hired within the quota set by the Ministry of Labour and Vocational Training. ^{1 2}
The investor may request stay permits for foreign employees and their families for the contract period. ^{1 2}

Stay

Temporary long-term stay permit for the period the investment project is operating.
Renewable, subject to the conditions in force at renewal.

Work

The investor may obtain a work permit and employment book for self and for foreign employees.

Family

Spouse and minor children can obtain temporary long-term stay permits for the project period.

Checked 2026-10-11

Official sources

Law on Investment of the Kingdom of Cambodia and its related Sub-Decree (English translation) · Council for the Development of Cambodia · checked 2026-10-10
Handbook on Investing in Cambodia (July 2023) · Council for the Development of Cambodia (with Australian DFAT) · checked 2026-10-10 · published 2023-07

Investor stay (QIP) and its alternatives

Route	Money needed	Stay	Work
Investor stay (QIP)	Needs an investment of $5M+	–	–
LTR · Wealthy Global Citizen Thailand	Needs an investment of $500k+	5 yr, renewable	Yes
Golden Visa · Portfolio $350k Indonesia	Needs an investment from $350k	5 yr, renewable	–
Golden · AED 2M deposit United Arab Emirates	Needs an investment of AED 2M+ ≈ $545k	10 yr, renewable	–
Global Investor Programme Singapore	Needs an investment from SGD 10M ≈ $7.8M	–	–

Questions people ask

How much money do I need for the Investor stay (QIP)?

An investment of over $5,000,000. Capital above USD 5 million is filed with the Cambodian Investment Board of the CDC, and below USD 5 million with the provincial-municipal sub-committee; this fixes the registering body, not a minimum for the stay permit. A fee of KHR 15,000,000 (≈ $3,700). Application fee for QIP registration at the CDC.

How long can I stay on the Investor stay (QIP)?

Temporary long-term stay permit for the period the investment project is operating.

Can I work on the Investor stay (QIP)?

The investor may obtain a work permit and employment book for self and for foreign employees.

Can I bring my family on the Investor stay (QIP)?

Spouse and minor children can obtain temporary long-term stay permits for the project period.

Is there a tax break for Investor stay (QIP) holders in Cambodia?

Qualified Investment Project income tax exemption: Registered Qualified Investment Projects can choose either an income tax exemption of 3 to 9 years from first income, followed by 25%, 50% and 75% of the tax due for two years each, or special depreciation with deductions of up to 200% of specific expenses for up to 9 years. It's separate from the visa and has its own conditions.

Tax

Special regime

Qualified Investment Project income tax exemption

Tax relief

Details

On: Profit of the registered project (income tax on the enterprise)

Taxed on

Profit of the registered project (income tax on the enterprise); not personal income.

Who it applies to

Investment project registered as a Qualified Investment Project with the Council for the Development of Cambodia or a Municipal-Provincial Investment Sub-Committee under the 2021 Law on Investment.

Exclusions

Incentives are limited to income taxes and customs duties and related taxes; investors cannot own land, which is reserved for Cambodian nationals.

Tax residence

Applies to the project entity, not to the investor as an individual.

Visas

Registration as a QIP also supports the investor stay permit; the tax exemption is separate from the visa.

Other taxes

Salary tax and withholding taxes still apply to individuals; export and domestically oriented QIPs get customs duty, special tax and VAT exemptions on listed imports.

Checked against official sources on 10 Oct 2026Change log

Full page →

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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

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How this was checked

Checked on 2026-10-11 against 2 official sources. Status: verified against the official sources.

Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.

Law on Investment of the Kingdom of Cambodia and its related Sub-Decree (English translation) · Council for the Development of Cambodia · checked 2026-10-10
Handbook on Investing in Cambodia (July 2023) · Council for the Development of Cambodia (with Australian DFAT) · checked 2026-10-10

Tracked since 2026-10-10. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.