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Cambodia vs Luxembourg: tax rates compared
Luxembourg's income tax rate is 25.8pp higher than Cambodia's (45.8% vs 20%). The 200-country average is 28%: Cambodia sits below it, Luxembourg sits above it. Cambodia's figure is dated 2026-04-02 and Luxembourg'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 | LU | Difference |
|---|---|---|---|
| Income Tax | 20% | 45.8% | LU +25.8 pplargest gap |
| Corporate Tax | 20% | 23.9% | LU +3.9 pp |
| VAT | 10% | 17% | LU +7 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 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −25.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3.9 pp | Luxembourg higher |
Luxembourg's corporate tax rate is 3.9pp higher than Cambodia's (23.9% vs 20%). The 201-country average is 22.6%: Cambodia sits below it, Luxembourg sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Cambodia | 10% | Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −7 pp | Luxembourg higher |
Luxembourg's VAT rate is 7pp higher than Cambodia's (17% vs 10%). The 181-country average is 15%: Cambodia sits below it, Luxembourg 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 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Cambodia's wealth tax rate is identical to Luxembourg'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.