Taxes on income, profits and capital gains in Cambodia

Cambodia: Taxes on income, profits and capital gains was 30.5% in 2023. ▲ Rising

Latest (2023)
30.5%
Change on year
up 9.9%
World rank
43rd
of 153 countries
All-time high
30.5%
in 2023
All-time low
5.7%
in 2002
Years of data
22
2002–2023

Taxes on income, profits and capital gains in Cambodia, 2002–2023

510152025302002201220232002: 5.7 % of revenue2003: 7.1 % of revenue2004: 6.3 % of revenue2005: 7.1 % of revenue2006: 9.8 % of revenue2007: 10.3 % of revenue2008: 10.5 % of revenue2009: 11.4 % of revenue2010: 10.3 % of revenue2011: 12.2 % of revenue2012: 12.2 % of revenue2013: 14.2 % of revenue2014: 15.2 % of revenue2015: 18.2 % of revenue2016: 18.3 % of revenue2017: 20.7 % of revenue2018: 18.5 % of revenue2019: 18.5 % of revenue2020: 25 % of revenue2021: 27.3 % of revenue2022: 27.8 % of revenue2023: 30.5 % of revenue

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.

Analysis

Cambodia recorded 30.5% for taxes on income, profits and capital gains in 2023. That is the highest value across all 22 years on record.

Compared with earlier readings it is up 9.9% on the previous year and up 114.3% over ten years.

Over the whole period, taxes on income, profits and capital gains in Cambodia peaked at 30.5% in 2023 and was at its lowest, 5.7%, in 2002.

That places Cambodia 43rd out of 153 countries with data for 2023, putting it in the middle of the range.

The long-run direction has been consistently rising across the 22 years of available data.

Taxes on income, profits and capital gains in Cambodia, year by year

Annual values for Taxes on income, profits and capital gains (% of revenue) in Cambodia, 2002 to 2023.
Year % of revenue Change
2002 5.7%
2003 7.1% +25.2%
2004 6.3% -10.8%
2005 7.1% +12.2%
2006 9.8% +37.4%
2007 10.3% +5.4%
2008 10.5% +2.6%
2009 11.4% +7.9%
2010 10.3% -9.5%
2011 12.2% +18.3%
2012 12.2% -0.2%
2013 14.2% +17.1%
2014 15.2% +6.9%
2015 18.2% +19.5%
2016 18.3% +0.8%
2017 20.7% +12.8%
2018 18.5% -10.6%
2019 18.5% +0.1%
2020 25.0% +34.9%
2021 27.3% +9.3%
2022 27.8% +1.8%
2023 30.5% +9.9%

Cambodia compared with similar countries

  • Cambodia's 30.5% is above the median for lower middle income countries, which is 25.8%, 1.2× the median. (35 countries reporting)
  • Cambodia's 30.5% is above the median for East Asia & Pacific, which is 22.7%, 1.3× the median. (25 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2000s 8.5% 5.7% 11.4% 8
2010s 15.8% 10.3% 20.7% 10
2020s 27.6% 25.0% 30.5% 4

Countries ranked near Cambodia

  1. 40 Botswana 32.4% compare
  2. 41 Chile 31.8% compare
  3. 42 Morocco 30.5% compare
  4. 44 East Timor 30.2% compare
  5. 45 Barbados 30.0% compare
  6. 46 Thailand 29.9% compare

See the full ranking of 194 places →

More public sector data for Cambodia

All data for Cambodia →

Frequently asked questions

What is taxes on income, profits and capital gains in Cambodia?
Taxes on income, profits and capital gains in Cambodia was 30.5% in 2023, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in Cambodia?
The highest recorded value was 30.5% in 2023.
What is the lowest taxes on income, profits and capital gains recorded in Cambodia?
The lowest recorded value was 5.7% in 2002.
How does Cambodia rank for taxes on income, profits and capital gains?
Cambodia ranks 43rd out of 153 countries with data for 2023.
Is taxes on income, profits and capital gains rising or falling in Cambodia?
Over the last ten years it is up 114.3%. The long-run trend across the full record is rising.
Where does this Cambodia data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of revenue). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in Cambodia. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 17 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-revenue/cambodia/

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About this data

Indicator
Taxes on income, profits and capital gains (% of revenue)
Unit
% of revenue
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
194 places, 5,670 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.