Investing in Cambodia 2020 and Beyond
- Andrew Millar
- Aug 7
- 2 min read
Updated: Aug 8
KPMG Cambodia
Report Description
PDF, 33 pages
This 2020 edition of KPMG Cambodia’s annual investment guide presents a detailed overview of the country’s economic landscape, investment framework and regulatory environment.
Summary
The report presents Cambodia’s ongoing economic growth, its core competitive strengths, and the structural reforms shaping the business environment. Aimed at both first-time and seasoned investors, it offers analysis of high-growth sectors, regulatory requirements and opportunities stemming from the nation’s integration into the global economy:
Cambodia’s GDP grew by 6.9% in 2019 and was projected to expand by 6.6% in 2020, supported by strong export performance, infrastructure investment and a young workforce.
The country benefits from WTO membership and preferential market access to the EU, US, China and other major economies, alongside renewable land leases of up to 50+50 years for foreign investors.
Priority industries include garment manufacturing, light industry, automotive parts, luggage and furniture, with growing diversification into other value-added sectors.
The Cambodia Securities Exchange (CSX) had 5 listed companies and permitted corporate bond issuance, offering tax incentives for listed entities.
Business registration can be completed in approximately 10 working days, with requirements to follow CIFRS and CIFRS for SMEs accounting standards.
The self-assessment tax regime applies a general corporate income tax rate of 20%, with a 10% VAT (0% for exports) and specific levies for certain sectors.
Compliance obligations include obtaining a Certificate of Compliance for Qualified Investment Projects, annual declarations to the Ministry of Commerce, labour law adherence, and registration with the National Social Security Fund (NSSF).
About Investing in Cambodia 2020 and Beyond
The Investing in Cambodia series is KPMG Cambodia’s flagship annual publication, delivering authoritative, up-to-date guidance on the country’s economic performance, regulatory landscape, investment incentives and sectoral opportunities.
It is a key resource for domestic and foreign investors aiming to establish or expand operations in Cambodia.
KPMG Cambodia
KPMG Cambodia, founded in 1994, is one of the leading providers of audit, tax and advisory services in the country.
As part of the global KPMG network, the firm combines deep local market knowledge with global expertise, helping clients navigate complex business environments and achieve sustainable growth.