KH · AsiaCN · Asia
Cambodia vs China: tax rates compared
Between the two, China's income tax rate (45%) tops Cambodia's (20%) by 25pp. The 200-country average is 28%: Cambodia sits below it, China sits above it. Cambodia's figure is dated 2026-04-02 and China's 2025-12-31, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | KH | CN | Difference |
|---|---|---|---|
| Income Tax | 20% | 45% | CN +25 pplargest gap |
| Corporate Tax | 20% | 25% | CN +5 pp |
| VAT | 10% | 13% | CN +3 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 20% | Source: PWC Worldwide Tax Summaries — Cambodia (Individual, Taxes on personal income) · as of 2026-04-02 |
| China | 45% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −25 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | China higher |
Between the two, China's corporate tax rate (25%) tops Cambodia's (20%) by 5pp. The 201-country average is 22.6%: Cambodia sits below it, China sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Cambodia | 10% | Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02 |
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −3 pp | China higher |
Between the two, China's VAT rate (13%) tops Cambodia's (10%) by 3pp. The 181-country average is 15%: both sit below it. Cambodia's figure is dated 2026-04-02 and China's 2025-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-04-02 |
| China | 0% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Other taxes) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Cambodia and China both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Cambodia's figure is dated 2026-04-02 and China's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.