Short answer
Special economic zones (SEZs) in Cambodia are industrial areas that act as hubs for manufacturing, trade and logistics. Counting depends on the definition: the Ministry of Industry reported 57 SEZs and industrial parks with operating factories at the end of 2025, of which 34 were SEZs, while the CDC lists 26 operating SEZs. Incentives reported include tax holidays of up to nine years and import duty exemptions. Choose a zone on your supply chain and logistics needs, not on incentives alone.
What an SEZ offers
ASEAN Briefing (April 2025) describes SEZs as areas that act as hubs for manufacturing, trade and logistics and that support job creation, industrial diversification and international trade. Knight Frank’s 2026 Cambodia Industrial Guide sets out the legal basis: Sub-Decree 148 on the establishment and management of special economic zones, under which the Special Economic Zones Board reviews and grants incentives for zones in Cambodia.
How many zones there are — and why the numbers differ
Zone counts vary by definition and by date, so always check the current list rather than a number quoted in an article:
- Ministry of Industry, end-2025: 57 SEZs and industrial parks with operating factories, of which 34 were SEZs and 23 were industrial parks — a rise from 50 in 2024, a 14% increase (reported by the Phnom Penh Post, 6 March 2026).
- CDC SEZ Smart Search: 26 operating SEZs, 20 SEZ administrations, 745 investment projects, more than 180,000 employees and roughly USD 8.9 billion of investment capital.
- Earlier counts: ASEAN Briefing reported 26 operational SEZs in the first half of 2024 rising to 30 with four new zones that year.
The gap is definitional: one count includes industrial parks alongside SEZs, another counts only SEZs with an operating administration, and a third counts SEZs with operating factories. Ask the CDC for the list behind any number you are shown.
Incentives reported
Knight Frank’s 2026 industrial guide summarises the zone framework under Sub-Decree 148. Zone developers can receive an exemption from profit tax for a maximum of nine years and import duty exemptions on equipment, construction materials and machinery for building zone infrastructure. Zone investors receive the incentives set out in the Law on Investment and its sub-decrees, plus 0% VAT on imported inputs where the output is re-exported, with a refund mechanism if it is placed on the domestic market.
ASEAN Briefing also reports tax holidays of up to nine years, import duty exemptions on raw materials and equipment, VAT incentives and reduced profit tax rates compared with investments outside zones. Incentives depend on your project’s registration and activity. See our guide on QIP incentives.
One-stop services
SEZ one-stop centres handle permit processing, customs clearance and business registration, although processing times can vary (ASEAN Briefing). Investors file applications with the CDC or the relevant SEZ governing body.
Who tends to locate in zones
ASEAN Briefing reports that manufacturing accounted for 69% of total approved capital in 2024, with textiles and garments, electronics, automotive components and agribusiness the typical sectors, and renewable energy and logistics emerging. The CDC’s own SEZ totals — 745 projects and around 180,000 employees — point the same way: zones are manufacturing-led.
A practical checklist for choosing a zone
- Logistics: distance and transport links to the ports, border crossings and airports you will use.
- Utilities: reliability and cost of power and water, and capacity for your load.
- Labour: local labour availability and the other employers competing for it.
- Cluster: neighbouring tenants in your industry and your suppliers.
- Land terms: lease length, renewal, fees and the legal form of your right to the plot.
- Services: what the one-stop centre actually handles on site, and who operates it.
- Visit: see at least two zones in person and speak to current tenants.
Where Invest Cambodia fits
A shortlist and tour of zones is part of our business visits service and our market research location shortlist.
Questions investors ask
Do I have to locate in an SEZ to get incentives?
No. Incentives under the Law on Investment depend on registering a qualified project with the CDC. Zones offer additional services and infrastructure and may carry their own terms.
How many special economic zones are there in Cambodia?
It depends on the definition. The Ministry of Industry reported 57 SEZs and industrial parks with operating factories at the end of 2025, of which 34 were SEZs. The CDC lists 26 operating SEZs. Check the current list with the CDC before relying on a number.
Sources
- Exports tipped to rise as number of SEZs approaches 60 (Phnom Penh Post, 6 March 2026, reporting Ministry of Industry figures for end-2025)
- Council for the Development of Cambodia: SEZ Smart Search (operating SEZ, project, capital and employment totals)
- Knight Frank: 2026 Cambodia Industrial Guide
- ASEAN Briefing: Cambodia’s Special Economic Zones, a guide for foreign investors (8 April 2025)
- BDO: Cambodia new law aims to attract investors (Tax News, May 2022)
General information only, not legal, tax or investment advice. Laws, rules and figures change. Confirm the current position with licensed Cambodian professionals before acting.