Special Tax on Certain goods and services




 St 284, Olympic, Boeng Kengkorng.


089 888 478/ 093 888 797

Special Tax on Certain goods and services (SPT)

SPT is a monthly tax that is imposed on some locally produced and imported products and services. The local taxpayer producing or supplying these merchandises or services is responsible for paying this tax.

Tax Rate

*Term “Entertainment services” included concerts, music, soundtracks, stage show, massage, steam, sauna, car racing, motor racing, snooker, bowling, all games and hockey.

*Note: In contrast to the public lighting tax, which is paid at all stages of the supply, the Special Tax is paid only once by the producer or importer

Tax Calculation Based

*For local products: 90% of selling price exclude its SPT, PLT and VAT.

*For services: 100% of selling price exclude its SPT, PLT and VAT.

Tax Exemption

The following goods or products are exempted:

  1. unprocessed tobacco and wine
  2. Sour palm juice
  3. Mineral water
  4. Fruit nectar
  5. Fresh vegetables
  6. Ice cream
  7. Lotus​ nuts
  8. Milk drinks

other services instead

Calue added tax 2

Withholding Tax

Withholding tax is imposed on the income of the recipient of the payment, while a payer is obligated to withhold and remit it to the tax authority.
Income tax 2020 21

Prepayment Tax on Income

Prepayment of Tax on Income (PToI) is equal to 1% of monthly turnover including all taxes except VAT.