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.

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 LightingTax must be paid at all stages of supply.

other services instead

Vat 1

Value Added Tax

Goods mean tangible property other than land or money.
adding fringe benefits

Tax on Salary and Fringe Benefits

A Cambodian resident taxpayer’s worldwide salary (Cambodian and Foreign sources) will be subject to Cambodian Tax on Salary.