New Rate of Public Lighting Tax

On 20 September 2023, the Royal Government of Cambodia adopted Sub-Decree No. 286 ANKr.BK on Public Lighting Tax ("Sub-Decree"). This Sub-Decree serves to establish a new rate of public lighting tax at 5% (up from the previous 3%) for the supply of alcohol and tobacco products in Cambodia, which is to be effective from 1 January 2024. Rules and procedures for the collection of public lighting tax will be determined by the Ministry of Economy and Finance.