Investing in Cambodia 2025 and Beyond
- Andrew Millar
- Aug 7
- 2 min read
Updated: Aug 30
KPMG Cambodia
Report Description
PDF, 60 pages
The 2025 edition of KPMG Cambodia’s annual investment guide provides an in-depth overview of Cambodia’s investment climate, regulatory framework and key tax considerations, outlining opportunities and challenges for both domestic and foreign investors.
Summary
This comprehensive publication covers economic indicators, business registration procedures, compliance requirements and sector-specific insights. It highlights tax regulations, incentives and practical considerations for enterprises seeking to operate successfully in the Kingdom:
Cambodia’s GDP is forecast to grow by 5.7% in 2025, supported by trade agreements such as RCEP, and FTAs with China and South Korea.
The country maintains one of Asia’s lowest labour costs, with a minimum wage of US$208/month in 2025, while sustaining competitiveness through investment-friendly policies.
Foreign investors can access long-term leases of up to 50+50 years but are restricted from direct land ownership.
The Cambodia Securities Exchange (CSX) lists 11 companies and offers tax incentives, including up to a 50% reduction in tax on income, and capital gains tax exemptions for three years.
Qualified Investment Projects (QIPs) benefit from tailored incentives based on sector classification, with high-priority sectors enjoying greater benefits.
Comprehensive tax reforms under the 2023 Law on Taxation provide clarity on corporate income tax, VAT and withholding tax obligations.
Businesses must comply with labour and social security regulations, including registration with the National Social Security Fund (NSSF) and annual commercial declarations.
About Investing in Cambodia 2025 and Beyond
The Investing in Cambodia series by KPMG Cambodia is an annual publication designed to provide investors with an authoritative resource on the country’s business environment.
It combines macroeconomic insights, sectoral analysis and practical guidance on setting up and managing businesses, with up-to-date regulatory and tax information.
KPMG Cambodia
KPMG Cambodia is one of the largest professional services firms in Cambodia, established in 1994 and employing over 350 professionals.
As part of the global KPMG network operating in 142 countries, it provides audit, tax and advisory services to a diverse range of clients. The firm is recognised for its local expertise combined with global resources, delivering high-quality insights and solutions to help clients navigate complex business challenges.