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Cambodia vs Hong Kong: tax rates compared
Cambodia has an income tax rate of 20%, 3pp above Hong Kong's 17%. The 200-country average is 28%: both sit below it. Cambodia's figure is dated 2026-04-02 and Hong Kong'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 | HK | Difference |
|---|---|---|---|
| Income Tax | 20% | 17% | KH +3 pp |
| Corporate Tax | 20% | 16.5% | KH +3.5 pp |
| VAT | 10% | 0% | KH +10 pplargest gap |
| 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 |
| Hong Kong | 17% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | +3 pp | Cambodia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Hong Kong | 16.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +3.5 pp | Cambodia higher |
Cambodia has a corporate tax rate of 20%, 3.5pp above Hong Kong's 16.5%. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Cambodia | 10% | Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02 |
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | +10 pp | Cambodia higher |
Cambodia has a VAT rate of 10%, 10pp above Hong Kong's 0%. The 181-country average is 15%: both sit below it. Cambodia's figure is dated 2026-04-02 and Hong Kong'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 |
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Other taxes) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
Cambodia and Hong Kong share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Cambodia's figure is dated 2026-04-02 and Hong Kong's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.