QIP (Qualified Investment Project)
គម្រោងវិនិយោគមានលក្ខណៈសម្បត្តិ
Pronunciation: cue-eye-pee
Cambodian tax status granted by the Council for the Development of Cambodia (CDC) to eligible investment projects, subject to a substantial investment file (typically > 500,000 USD) in a promoted sector (manufacturing, resort tourism, processed agriculture, infrastructure, logistics).
QIP status unlocks tax incentives:
- Corporate income tax exemption (TOI) of 3 to 9 years depending on sector and investment zone.
- Customs duty exemption on certain equipment imported for the project.
- VAT exemption on selected local purchases and imports.
Regime detailed in the Law on Investment of 2021 and its implementing texts. Official site: cdc.gov.kh.