Tax Rates in Cambodia (2026): Income Tax, Corporate Tax & VAT
Headline tax rates that matter when you buy, rent out or hold property through a company in Cambodia, with their history and a comparison with South-eastern Asia.
- Top personal income tax rate
- 20.0%
- 2026
- Corporate income tax rate
- 20.0%
- 2026
- VAT / sales tax (standard rate)
- 10.0%
- 2026
Tax rate history in Cambodia
Current headline rates
| Indicator | Value | Year | Change | Source |
|---|---|---|---|---|
| Top personal income tax rateHighest statutory marginal rate on personal income | 20.0% | 2026 | ±0.0 pp vs 2024 | PwC Worldwide Tax Summaries |
| Corporate income tax rateHeadline statutory corporate income tax rate | 20.0% | 2026 | ±0.0 pp vs 2024 | PwC Worldwide Tax Summaries |
| VAT / sales tax (standard rate)Standard value-added or sales tax rate | 10.0% | 2026 | ±0.0 pp vs 2024 | PwC Worldwide Tax Summaries |
| Year | Top personal income tax rate | Corporate income tax rate | VAT / sales tax (standard rate) |
|---|---|---|---|
| 2026 | 20.0% | 20.0% | 10.0% |
| 2024 | 20.0% | 20.0% | 10.0% |
| 2023 | 20.0% | 20.0% | 10.0% |
| 2022 | 20.0% | 20.0% | 10.0% |
| 2021 | 20.0% | 20.0% | 10.0% |
| 2020 | 20.0% | 20.0% | 10.0% |
| 2019 | 20.0% | 20.0% | 10.0% |
| 2018 | 20.0% | 20.0% | 10.0% |
| 2017 | 20.0% | 20.0% | 10.0% |
| 2016 | 20.0% | 20.0% | 10.0% |
Property-specific taxes (transfer tax or stamp duty, annual property tax, capital gains on sale and withholding on rent paid to non-residents) vary by region and buyer status and are not included in these headline figures.
Cambodia vs South-eastern Asia: tax comparison
Related
Current rates: PwC Worldwide Tax Summaries (taxsummaries.pwc.com), as last reviewed by PwC. Earlier years: Trading Economics. Rates are statutory headline rates; surcharges, regional taxes and special regimes may apply.