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Public Lighting Tax
St 284, Olympic, Boeng Kengkorng.
089 888 478/ 093 888 797
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.
*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.
Except for handicraft and packaging, the following products are exempted from PLT:
- The raw material of tobacco
- Sour palm juice
- The wine produced as a family based
*Note: Public Lighting Tax must be paid at all stages of supply.