KH · AsiaPH · Asia
Cambodia vs Philippines: tax rates compared
Between the two, Philippines's income tax rate (35%) tops Cambodia's (20%) by 15pp. The 200-country average is 28%: Cambodia sits below it, Philippines 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 | PH | Difference |
|---|---|---|---|
| Income Tax | 20% | 35% | PH +15 pplargest gap |
| Corporate Tax | 20% | 25% | PH +5 pp |
| VAT | 10% | 12% | PH +2 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 |
| Philippines | 35% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Taxes on personal income) · as of 2026-07-02 |
| Difference | −15 pp | Philippines higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Philippines | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Philippines higher |
Between the two, Philippines's corporate tax rate (25%) tops Cambodia's (20%) by 5pp. The 201-country average is 22.6%: Cambodia sits below it, Philippines sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Cambodia | 10% | Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02 |
| Philippines | 12% | Source: PWC Worldwide Tax Summaries — Philippines (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | −2 pp | Philippines higher |
Between the two, Philippines's VAT rate (12%) tops Cambodia's (10%) by 2pp. The 181-country average is 15%: both sit below 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 |
| Philippines | 0% | Source: PWC Worldwide Tax Summaries — Philippines (Net wealth/worth tax rates) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Cambodia and Philippines both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.