KH · AsiaLS · Africa
Cambodia vs Lesotho: tax rates compared
Lesotho's income tax rate is 10pp higher than Cambodia's (30% vs 20%). The 200-country average is 28%: Cambodia sits below it, Lesotho sits above it.
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 | LS | Difference |
|---|---|---|---|
| Income Tax | 20% | 30% | LS +10 pplargest gap |
| Corporate Tax | 20% | 25% | LS +5 pp |
| VAT | 10% | 15% | LS +5 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 |
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Difference | −10 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Lesotho higher |
Lesotho's corporate tax rate is 5pp higher than Cambodia's (25% vs 20%). The 201-country average is 22.6%: Cambodia sits below it, Lesotho sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Cambodia | 10% | Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | −5 pp | Lesotho higher |
Lesotho's VAT rate is 5pp higher than Cambodia's (15% vs 10%). The 181-country average is 15%: Cambodia sits below it, Lesotho matches the world average. Cambodia's figure is dated 2026-04-02 and Lesotho's 2023-01-26, 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 |
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Cambodia's wealth tax rate is identical to Lesotho's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.