• 99 Years perpetual land use right to foreigners
  Renewal after 99 years or sell to other people is possible
• Up to 9 years tax holiday
  “Trigger period” +3 years + Priority period
• 0% on Value-Added Tax
• Import duty exemption (Construction material, machinery etc...)
• 0% rate on import (export) raw materials (goods) into (from) the PPSEZ
• Visas and work permits for zone investor and family members
• No limit on transfer income to overseas countries

Over the past decade, Cambodia has aggressively opened up its economy to effectivelyface new challenges and opportunities as they present themselves in the 21st Century. To compete in the global market, the Royal Government of Cambodia has liberalized export policies & licensing of technology and implemented tax reforms providing various incentives. It has also promoted the creation of various economic zones – self contained Special Economic Zones to Export Processing Zones.

Special Economic Zones are considered as growth engines that can boost manufacturing, augment exports and generate employment. Components of a Special Economic Zone include infrastructural facilities like roads, ports, transport system, generation and distribution of power, telecom, hospitals, hotels, educational institutions,leisure and entertainment units, residential/industrial/commercial complexes, water supply sanitation and sewerage system and any other facility required for development of the Zone.

Special economic Zones enjoy a number of fiscal benefits including benefits under Income Tax, Customs, VAT, etc and hence are considered a very promising business
destination.

To achieve the prime objectives of attracting FDI, increasing exports and accelerating the country’s economic growth, a Cambodian-Japanese joint - venture – The Japan Cambodia Development Corporation (JCDC) had moved to create the city’s first Special Economic Zone – The Phnom Penh Special Economic Zone (PPSEZ).

PPSEZ is owned by Attwood Investment Group – a diversified Cambodian Conglomerate, Japan Development Institute, which is the consultant for the project and
Zephyr Co. ,Ltd of Japan.

Located strategically along the industrial corridor of National Route No. 4 which leads from the city to the deep water port of Sihanoukville, PPSEZ is a mere 18 kms from the city centre and when it opens its doors in January, 2008, will have comprehensive infrastructure and ancillary facilities, including its own “One Stop Service” whereby investors in the PPSEZ can have access to Government services provided by the Administration of Special Economic Zone (ASEZ).