KH · AsiaLT · Europe
Cambodia vs Lithuania: tax rates compared
Lithuania's income tax rate is 12pp higher than Cambodia's (32% vs 20%). The 200-country average is 28%: Cambodia sits below it, Lithuania sits above it. Cambodia's figure is dated 2026-04-02 and Lithuania'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 | LT | Difference |
|---|---|---|---|
| Income Tax | 20% | 32% | LT +12 pplargest gap |
| Corporate Tax | 20% | 16% | KH +4 pp |
| VAT | 10% | 21% | LT +11 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 |
| Lithuania | 32% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −12 pp | Lithuania higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Lithuania | 16% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +4 pp | Cambodia higher |
Cambodia's corporate tax rate is 4pp higher than Lithuania's (20% vs 16%). 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 |
| Lithuania | 21% | Source: PWC Worldwide Tax Summaries — Lithuania (Corporate, Other taxes) · as of 2026-03-10 |
| Difference | −11 pp | Lithuania higher |
Lithuania's VAT rate is 11pp higher than Cambodia's (21% vs 10%). The 181-country average is 15%: Cambodia sits below it, Lithuania 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 |
| Lithuania | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-10 |
| Difference | 0 pp | displayed rates match |
Cambodia's wealth tax rate is identical to Lithuania'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.