KH · AsiaDJ · Africa
Cambodia vs Djibouti: tax rates compared
Djibouti's income tax rate is 10pp higher than Cambodia's (30% vs 20%). The 200-country average is 28%: Cambodia sits below it, Djibouti sits above it. Cambodia's figure is dated 2026-04-02 and Djibouti's 2011-01-01, 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 | KH | DJ | Difference |
|---|---|---|---|
| Income Tax | 20% | 30% | DJ +10 pplargest gap |
| Corporate Tax | 20% | 25% | DJ +5 pp |
| VAT | 10% | 7% | KH +3 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 20% | Source: PWC Worldwide Tax Summaries — Cambodia (Individual, Taxes on personal income) · as of 2026-04-02 |
| Djibouti | 30% | Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 (Article 15) · as of 2011-01-01 |
| Difference | −10 pp | Djibouti higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Djibouti | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Djibouti higher |
Djibouti's corporate tax rate is 5pp higher than Cambodia's (25% vs 20%). The 201-country average is 22.6%: Cambodia sits below it, Djibouti sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Cambodia | 10% | Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02 |
| Djibouti | 7% | Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 · as of 2011-01-01 |
| Difference | +3 pp | Cambodia higher |
Cambodia's VAT rate is 3pp higher than Djibouti's (10% vs 7%). The 181-country average is 15%: both sit below it. Cambodia's figure is dated 2026-04-02 and Djibouti's 2011-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.