Cambodia has introduced a new law and subsequent regulations which categorize all taxpayers into one of three classes based on criteria relating to their size. Each class has a different annual patent tax (a type of annual business registration tax), which is payable on every business activity of the company. The classes and criteria, as well as their fees, are set out in the following table:

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Patent tax must be paid annually during the period of January 1 to March 31 at your local Cambodian tax department. This is mandatory for newly incorporated companies and companies that are already established in Cambodia.