Special Economic Zones (SEZs) of Cambodia are geographical areas within Cambodia's borders that have been specially designated by the national government in which business and trade regulations could differ from those that apply to the rest of the country. SEZs are established to meet the needs of the specific business environment including basic infrastructure and abundant employment resources and logistics functions. Approved in 2005, Cambodia's SEZs provide businesses within each zone with a number of financial incentives, including income tax, customs, and VAT benefits and these SEZs are designed to offer a “one-stop service” for imports and exports, and have specially trained government officials stationed on site to provide administrative services. In 2020, there are 54 SEZs in Cambodia. 24 SEZs are currently operational, but others remain inactive. There have been 570 investment projects in SEZs with a total employment of more than 161, 000 workers. The majority of investors are from Cambodia, Japan, China, Thailand and Taiwan. The most common economic activity is light manufacturing, that is labor intensive operations in automotive and machinery, electrics and electronics, and other various as activities.