KH · AsiaKR · Asia
Cambodia vs South Korea: tax rates compared
South Korea's income tax rate is 29.5pp higher than Cambodia's (49.5% vs 20%). The 200-country average is 28%: Cambodia sits below it, South Korea sits above it. Cambodia's figure is dated 2026-04-02 and South Korea'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 | KR | Difference |
|---|---|---|---|
| Income Tax | 20% | 49.5% | KR +29.5 pplargest gap |
| Corporate Tax | 20% | 26.4% | KR +6.4 pp |
| VAT | 10% | 10% | match |
| 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 |
| South Korea | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −29.5 pp | South Korea higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cambodia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Korea | 26.4% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −6.4 pp | South Korea higher |
South Korea's corporate tax rate is 6.4pp higher than Cambodia's (26.4% vs 20%). The 201-country average is 22.6%: Cambodia sits below it, South Korea sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Cambodia | 10% | Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02 |
| South Korea | 10% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Corporate, Other taxes) · as of 2026-06-04 |
| Difference | 0 pp | displayed rates match |
Cambodia's VAT rate is identical to South Korea's — both sit at 10%. 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 |
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Other taxes) · as of 2026-07-02 |
| Difference | 0 pp | displayed rates match |
Cambodia's wealth tax rate is identical to South Korea'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.