Cambodia vs Nepal: tax rates compared

Income Tax

Income Tax, side by side

Country	Rate	Source
Cambodia	20%	Source: PWC Worldwide Tax Summaries — Cambodia (Individual, Taxes on personal income) · as of 2026-04-02
Nepal	30%	Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02
Difference	−10 pp	Nepal higher

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Cambodia	20%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Nepal	25%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference	−5 pp	Nepal higher

Nepal's corporate tax rate is 5pp higher than Cambodia's (25% vs 20%). The 201-country average is 22.6%: Cambodia sits below it, Nepal sits above it.

VAT

VAT, side by side

Country	Rate	Source
Cambodia	10%	Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02
Nepal	13%	Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01
Difference	−3 pp	Nepal higher

Nepal's VAT rate is 3pp higher than Cambodia's (13% vs 10%). The 181-country average is 15%: both sit below it. Cambodia's figure is dated 2026-04-02 and Nepal's 2005-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side

Country	Rate	Source
Cambodia	0%	Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-04-02
Nepal	0%	Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18
Difference	0 pp	displayed rates match

Cambodia's wealth tax rate is identical to Nepal's — both sit at 0%. The 193-country average is 0.1%: both sit below it.