AD · EuropeKH · Asia
Andorra vs Cambodia: tax rates compared
Between the two, Cambodia's income tax rate (20%) tops Andorra's (10%) by 10pp. The 200-country average is 28%: both sit below it. Andorra's figure is dated 2023-01-19 and Cambodia's 2026-04-02, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AD | KH | Difference |
|---|---|---|---|
| Income Tax | 10% | 20% | KH +10 pplargest gap |
| Corporate Tax | 10% | 20% | KH +10 pp |
| VAT | 4.5% | 10% | KH +5.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Consell General (Parliament of Andorra) — Llei 5/2023, del 19 de gener, de mesures per a la reforma de la imposició directa · as of 2023-01-19 |
| Cambodia | 20% | Source: PWC Worldwide Tax Summaries — Cambodia (Individual, Taxes on personal income) · as of 2026-04-02 |
| Difference | −10 pp | Cambodia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Cambodia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | Cambodia higher |
Between the two, Cambodia's corporate tax rate (20%) tops Andorra's (10%) by 10pp. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Andorra | 4.5% | Source: Butlletí Oficial del Principat d'Andorra (BOPA) — Llei 11/2012, de l'impost general indirecte (text refós) · as of 2014-07-30 |
| Cambodia | 10% | Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02 |
| Difference | −5.5 pp | Cambodia higher |
Between the two, Cambodia's VAT rate (10%) tops Andorra's (4.5%) by 5.5pp. The 181-country average is 15%: both sit below it. Andorra's figure is dated 2014-07-30 and Cambodia's 2026-04-02, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.