--- title: "Cambodia Investor stay (QIP) requirements 2026: $5M+ needed" url: https://settleanywhere.com/countries/cambodia/qip-investor-stay/ lang: en updated: 2026-10-11 --- 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 2026 [Change log](https://settleanywhere.com/changes/) - **Investment needed:** $5M+ (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.) - **Who can apply:** Any passport - **Tax angle:** Tax relief (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.) ## 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 fees: KHR 15M ≈ $3,700** - KHR 15,000,000 (≈ $3,700) Application fee for QIP registration at the CDC. **Invested and held: $5M+** - $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. **Renewal: Renewable** The temporary long-term stay permit runs for as long as the registered investment project operates. [Council for the Development of Cambodia](https://cib-cdc.gov.kh/media/2025/05/8823-LOI-and-Sub-Decree-ENG-Version.pdf) ### What you'll need #### Who can apply - 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 show - 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). #### Steps 1. Register the investment project as a Qualified Investment Project with the Council for the Development of Cambodia. 2. Alternatively register with the Municipal-Provincial Investment Sub-Committee. 3. The registering body issues a letter certifying investment status for the stay permit application. #### After you arrive - 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 year** Presence in Cambodia that makes an individual resident for salary tax (Law on Taxation, Article 42). - **More than 182 days in a calendar year** Presence 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](https://settleanywhere.com/countries/cambodia/tax/) Tax records checked 10 Oct 2026 **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. (sources 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. (source 2) - A fee of KHR 15,000,000 (≈ $3,700) · Application fee for QIP registration at the CDC. (source 2) #### Requirements - The investor hires foreign employees only when qualified Cambodian staff cannot be found. (sources 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. (source 1) - Example: investment capital below USD 2,000,000 for rice crops is ineligible. (source 1) - Capital above USD 5 million is filed with the Cambodian Investment Board of the CDC. (source 2) - Capital below USD 5 million is filed with the provincial-municipal sub-committee. (source 2) - The USD 5 million figure fixes the registering body and is not a minimum for the stay permit. (source 2) - The application fee for QIP registration at the CDC is KHR 15,000,000 (≈ $3,700). (source 2) - Register the investment project as a Qualified Investment Project with the Council for the Development of Cambodia. (sources 1, 2) - Alternatively register with the Municipal-Provincial Investment Sub-Committee. (sources 1, 2) - The registering body issues a letter certifying investment status for the stay permit application. (sources 1, 2) - The stay permit lasts while the project operates. (source 1) - Foreign employees are hired within the quota set by the Ministry of Labour and Vocational Training. (sources 1, 2) - The investor may request stay permits for foreign employees and their families for the contract period. (sources 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 1. [Law on Investment of the Kingdom of Cambodia and its related Sub-Decree (English translation)](https://cib-cdc.gov.kh/media/2025/05/8823-LOI-and-Sub-Decree-ENG-Version.pdf) · Council for the Development of Cambodia · checked 2026-10-10 2. [Handbook on Investing in Cambodia (July 2023)](https://cdc.gov.kh/wp-content/uploads/2023/07/July-2023-Handbook-on-Investing-in-Cambodia.pdf) · 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](https://settleanywhere.com/countries/thailand/ltr-wealthy-global-citizen/) Thailand | Needs an investment of $500k+ | 5 yr, renewable | Yes | | [Golden Visa · Portfolio $350k](https://settleanywhere.com/countries/indonesia/e28c-golden-capital-market-investor/) Indonesia | Needs an investment from $350k | 5 yr, renewable | – | | [Golden · AED 2M deposit](https://settleanywhere.com/countries/united-arab-emirates/golden-investor-public-investment/) United Arab Emirates | Needs an investment of AED 2M+ ≈ $545k | 10 yr, renewable | – | | [Global Investor Programme](https://settleanywhere.com/countries/singapore/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](https://settleanywhere.com/countries/cambodia/tax/#tax-kh-qip-income-tax-exemption) Tax relief **Details** - On: Profit of the registered project (income tax on the enterprise) 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. #### 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 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/cambodia/tax/) ## More in Cambodia [Retirement extension (ER)](https://settleanywhere.com/countries/cambodia/er-retirement-extension/) [Business/work extension (EB)](https://settleanywhere.com/countries/cambodia/eb-business-extension/) [Student extension (ES)](https://settleanywhere.com/countries/cambodia/es-student-extension/) [K visa (Khmer origin)](https://settleanywhere.com/countries/cambodia/k-visa-khmer-origin/) ## Investment visas elsewhere [🇲🇾 Premium Visa (PVIP)](https://settleanywhere.com/countries/malaysia/pvip/) [🇻🇳 Investor visa ĐT1](https://settleanywhere.com/countries/vietnam/investor-dt1/) [🇰🇷 D-8-1 Business Investment](https://settleanywhere.com/countries/south-korea/d8-1-corporate-investment/) [🇹🇼 Plum Blossom · Business](https://settleanywhere.com/countries/taiwan/aprc-investor-business/) [🇭🇰 New CIES · HK$30M](https://settleanywhere.com/countries/hong-kong/new-cies/) [🇵🇭 SIRV · $75k](https://settleanywhere.com/countries/philippines/sirv/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. ## 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. 1. [Law on Investment of the Kingdom of Cambodia and its related Sub-Decree (English translation)](https://cib-cdc.gov.kh/media/2025/05/8823-LOI-and-Sub-Decree-ENG-Version.pdf) · Council for the Development of Cambodia · checked 2026-10-10 2. [Handbook on Investing in Cambodia (July 2023)](https://cdc.gov.kh/wp-content/uploads/2023/07/July-2023-Handbook-on-Investing-in-Cambodia.pdf) · 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](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.