New Rate of Public Lighting Tax (PLT)

Public Lighting Tax (PLT) is an indirect tax imposed on the supply of alcohol and tobacco products in Cambodia. On 20 March 2024, the Ministry of Economy and Finance issued Prakas No168 to change the present rate of PLT from 3% to the new rate of 5%. PLT is imposed on the selling price excluding VAT and PLT at the time of initial supply. This means that PLT is applied only once, either on the first sale after importation if the goods are imported, or on sale after the goods have been produced if the goods are produced locally. The subsequent reseller is not subject to PLT.

The effective date of this new PLT is 1 April 2024.

Source: Cambodia General Department of Taxation

If you have any queries on this tax or on any Cambodian tax matter, please contact us at 023 216 717 or [email protected].