KH · AsiaDE · Europe
Cambodia vs Germany: tax rates compared
Between the two, Germany's income tax rate (47.5%) tops Cambodia's (20%) by 27.5pp. The 200-country average is 28%: Cambodia sits below it, Germany sits above it. Cambodia's figure is dated 2026-04-02 and Germany's 2025-01-01, 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 | DE | Difference |
|---|---|---|---|
| Income Tax | 20% | 47.5% | DE +27.5 pplargest gap |
| Corporate Tax | 20% | 30.1% | DE +10.1 pp |
| VAT | 10% | 19% | DE +9 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 |
| Germany | 47.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −27.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10.1 pp | Germany higher |
Between the two, Germany's corporate tax rate (30.1%) tops Cambodia's (20%) by 10.1pp. The 201-country average is 22.6%: Cambodia sits below it, Germany sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Cambodia | 10% | Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02 |
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −9 pp | Germany higher |
Between the two, Germany's VAT rate (19%) tops Cambodia's (10%) by 9pp. The 181-country average is 15%: Cambodia sits below it, Germany sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-04-02 |
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Cambodia and Germany both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.