Cambodia: Rates of “public lighting” and advertisement taxes
Information on the rates of the “public lighting tax” and advertisement tax
Information on the rates of the “public lighting tax” and advertisement tax
Recent guidance provides information on the rates of the “public lighting tax” and advertisement tax in Cambodia.
- Sub-Decree no. 286 SD.Prk (dated 20 September 2023) provides that, effective 1 January 2024, the updated rate for the “public lighting tax” will be 5% for the supply of all alcohol and beverage or tobacco products in Cambodia.
- Sub-Decree no. 287 SD.Prk (dated 20 September 2023) was issued to determine the rate and basis of calculating tax on advertisements, which will be implemented on all forms of advertising (both movable and immovable) in Cambodia.
Read an October 2023 report [PDF 173 KB] prepared by the KPMG member firm in Cambodia
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