Cambodia Patent Tax
The Patent Tax is applied on total annual turnover and is paid by the end of March every year. The new taxpayer shall pay this tax in a full year amount if the business is started within the first half of the year, or pay in a half year amount if the business is started within the second half of the year.
The taxpayer who has branches, warehouses, factories or workplaces for the same business in the same local jurisdiction is subject only one patent tax payment, but if that taxpayer has different businesses in different local jurisdictions he shall pay the patent tax for each business and each jurisdiction.
The taxpayer must display the patent certificate at the principle place of business.
Patent Tax Amount will be paid for Small, Medium and Large business :
- For small business, you will patent tax 400,000 KHR.
- For medium companies, you will patent tax 1,200,000 KHR.
- For large companies, there are classified two kinds of turnover.
- If your annual business turnover equals or greater than 10,000,000,000 KHR, you will patent tax 3,000,000 KHR.
- But if your annual business turnover is from 10,000,000,000 KHR up, you will patent tax 5,000,000 KHR
Example 1
The new business taxpayer shall pay this patent in a full year amount if the business is started within the first half of the year (from 1 January to 30 June), for example, ABC Company registered and got formal letter from Ministry of Commerce (MOC) dated 30 May 2017, so company pay patent in full year amount (1,200,000 KHR for medium company).
Example 2
If the business is started within the second half of the year ( from 1 July to 31 December), Your patent is required to pay in a half year amount. For example, if ABC Company registered and got formal letter from Ministry of Commerce (MOC) dated 9 September 2017, so company pay patent in a half year amount (1,200,000 KHR/2 = 600,000 KHR for medium company).