Businesses are required to pay PT upon business registration and every year thereafter for each business activity that they carry out.
In previous years the Government fee required to obtain a PT Certificate was approximately USD 285. The revised PT fees are as follows:
- Small Taxpayer KHR 400,000 / USD 100
- Medium Taxpayer KHR 1.2 million / USD 300
- Large Taxpayer KHR 3 million or KHR 5 million* USD 750 or USD 1,250
*If the annual turnover of the Large Taxpayer exceeds KHR 10 billion (USD 2.5 million) then the PT payable will be USD 1,250. If the annual turnover of the Large Taxpayer is less than KHR 10 billion (USD 2.5 million) the PT payable will be USD 750.
The PT must be paid at the place where taxpayers have their specific/real business operation. A taxpayer which has a branch office, warehouse, factory and workshop with the same business objective in the same location (city-province) must only pay one PT fee.