Public Lighting Tax (PLT)


Monthly Tax Return

Public Lighting Tax (PLT)

Public Lighting Tax (PLT)

PLT is a monthly tax that imposed on the distribution in Cambodia of imported and locally-produced alcoholic and tobacco or cigarettes products.

Tax Rate

*PLT is levied at 3% of the selling price of the products sold by the first importers or local producers.

*For every subsequent distribution of the products by wholesalers or retailers, the PLT is levied at 3% on the 20% of the selling price recorded on invoices.

*For PLT purposes, the selling price includes all taxes except its PLT and VAT.

Tax Exemption

Except for handicraft and packaging, the following products are exempted from PLT:

  1. The raw material of tobacco
  2. Sour palm juice
  3. The wine produced as a family based

*Note: Public Lighting​ Tax must be paid at all stages of supply.

other services instead

Using Invoices

Medium and large taxpayers must keep invoices for at least 10 years, and small taxpayers are at least 3 years.

Accommodation Tax (ACCT)

Accommodation Tax is a monthly tax that is imposed on the supply of accommodation services at a rate of 2% of the taxable value inclusive of all taxes except ACCT and VAT.