Taxes on income, profits and capital gains in Cambodia
Cambodia: Taxes on income, profits and capital gains was 37.0% in 2023. ▲ Rising
Taxes on income, profits and capital gains in Cambodia, 2002–2023
Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of total taxes.
Analysis
Cambodia recorded 37.0% for taxes on income, profits and capital gains in 2023. That is the highest value across all 22 years on record.
The figure is up 11.7% on the previous year and up 75.4% over ten years.
Over the whole period, taxes on income, profits and capital gains in Cambodia peaked at 37.0% in 2023 and was at its lowest, 9.1%, in 2004.
Cambodia ranks 85th of 153 countries on this measure, 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
| Year | % of total taxes | Change |
|---|---|---|
| 2002 | 9.8% | — |
| 2003 | 10.8% | +10.0% |
| 2004 | 9.1% | -15.7% |
| 2005 | 10.9% | +20.5% |
| 2006 | 13.6% | +24.1% |
| 2007 | 14.1% | +4.1% |
| 2008 | 14.8% | +4.4% |
| 2009 | 17.9% | +21.3% |
| 2010 | 17.0% | -5.0% |
| 2011 | 18.1% | +6.7% |
| 2012 | 20.1% | +11.0% |
| 2013 | 21.1% | +4.6% |
| 2014 | 19.9% | -5.5% |
| 2015 | 23.1% | +15.9% |
| 2016 | 24.5% | +6.2% |
| 2017 | 26.8% | +9.2% |
| 2018 | 23.9% | -10.7% |
| 2019 | 23.2% | -2.8% |
| 2020 | 30.5% | +31.3% |
| 2021 | 32.8% | +7.6% |
| 2022 | 33.1% | +0.9% |
| 2023 | 37.0% | +11.7% |
Cambodia compared with similar countries
- Cambodia's 37.0% is above the median for lower middle income countries, which is 35.7%, 1.0× the median. (35 countries reporting)
- Cambodia's 37.0% is below the median for East Asia & Pacific, which is 39.9%, 93% of the median. (25 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 12.6% | 9.1% | 17.9% | 8 |
| 2010s | 21.8% | 17.0% | 26.8% | 10 |
| 2020s | 33.4% | 30.5% | 37.0% | 4 |
Countries ranked near Cambodia
More public sector data for Cambodia
- Democracy, annual growth rate 0 % change on previous year (2025)
- Men's universal right to vote, annual growth rate 0 % change on previous year (2025)
- Universal right to vote, annual growth rate 0 % change on previous year (2025)
- Universal right to vote in practice, annual growth rate 0 % change on previous year (2025)
- Elected parliament, annual growth rate 0 % change on previous year (2025)
- Chief executive of the government is elected, annual growth rate 0 % change on previous year (2025)
- Democracy 1 (2025)
- Chief executive of the government is elected 1 (2025)
- Elected parliament 1 (2025)
- Men's universal right to vote 1 (2025)
Frequently asked questions
- What is taxes on income, profits and capital gains in Cambodia?
- Taxes on income, profits and capital gains in Cambodia was 37.0% 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 37.0% in 2023.
- What is the lowest taxes on income, profits and capital gains recorded in Cambodia?
- The lowest recorded value was 9.1% in 2004.
- How does Cambodia rank for taxes on income, profits and capital gains?
- Cambodia ranks 85th 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 75.4%. 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 total taxes). Statizoid updates them automatically from the source API.
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About this data
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 total taxes which includes all compulsory, unrequited payments, in cash or in kind, made by institutional units to government units.