Cambodia Tax Updated

Patent Tax Collection Rules & Procedures


This Prakas aims to determine the rules and procedures for the management of tax collection on the business activities of taxpayers under the self-declaration regime in order to effectively manage and collect tax revenue in accordance with the progress of Economy of the Kingdom of Cambodia.


This Prakas applies to self-declared taxpayers who conduct business in Kingdom of Cambodia.

The procedure for paying patent tax is determined as follows:

  1. Taxpayers who have a lot of business activities must pay different patent taxes according to their business activities. Example : A taxpayer engaged in the business of import-export, transportation and hotel.
Prakas on Patent Tax 2021  Download