KH · AsiaME · Europe
Cambodia vs Montenegro: tax rates compared
Cambodia's income tax rate is 5pp higher than Montenegro's (20% vs 15%). The 200-country average is 28%: both sit below 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 | ME | Difference |
|---|---|---|---|
| Income Tax | 20% | 15% | KH +5 pp |
| Corporate Tax | 20% | 15% | KH +5 pp |
| VAT | 10% | 21% | ME +11 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 |
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | +5 pp | Cambodia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Montenegro | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Cambodia higher |
Cambodia's corporate tax rate is 5pp higher than Montenegro's (20% vs 15%). 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 |
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −11 pp | Montenegro higher |
Montenegro's VAT rate is 11pp higher than Cambodia's (21% vs 10%). The 181-country average is 15%: Cambodia sits below it, Montenegro 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 |
| Montenegro | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-27 |
| Difference | 0 pp | displayed rates match |
Cambodia's wealth tax rate is identical to Montenegro'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.