Cambodia Tax Updated

Prakas Tax on Public Lighting

(Sub-Decree No. 47, dated 20 March 2024)

Taxable products refer to alcohol or tobacco

  1. Alcohol refers to all kinds of products containing alcohol, except for alcohol products used in the medical sector.
  2. Merai refers to alcohol made by soaking various ingredients, such as beer or alcoholic beverages, except palm juice and wines produced without processing that retain their quality and/or packaging in the form of handicrafts or industry.
  3. Tobacco refers to the whole product or part of the composition of tobacco leaves or tobacco or other substances that are raw materials produced for smoking, including cigarettes, cigars, and all kinds of electronic cigarettes.