Cambodia: Income and profits taxes
* indicates monthly or quarterly data series
| Cambodia |
Income, profits, and capital gains taxes: percent of revenue |
|---|---|
| Latest value | 30.50 |
| Year | 2023 |
| Measure | percent |
| Data availability | 2002 - 2023 |
| Average | 15.31 |
| Min - Max | 5.66 - 30.50 |
| Source | The World Bank |
The latest value from 2023 is 30.5 percent, an increase from 27.77 percent in 2022. In comparison, the world average is 25.98 percent, based on data from 107 countries. Historically, the average for Cambodia from 2002 to 2023 is 15.31 percent. The minimum value, 5.66 percent, was reached in 2002 while the maximum of 30.5 percent was recorded in 2023.
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Definition: 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.
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| Related indicators | Latest | Reference | Measure |
|---|---|---|---|
| Government spending, percent of GDP | 5.82 | 2024 | percent |
| Government spending, in dollars | 2.90 | 2025 | billion U.S. dollars |
| Fiscal balance, percent of GDP | -2.67 | 2024 | percent |
| Primary budget balance | -2.40 | 2024 | percent |
| Tax revenue | 12.20 | 2023 | percent |
| Commercial tax rate | 23.10 | 2019 | percent |
| Tax preparation time | 173 | 2019 | hours |
| Taxes on goods and services | 42.20 | 2023 | percent |
| Taxes on international trade | 9.78 | 2023 | percent |
| Income and profits taxes | 30.50 | 2023 | percent |
| Foreign aid | 1,581.26 | 2023 | million U.S. dollars |
| Government debt | 25.90 | 2024 | percent |
| Sovereign debt average maturity | 13.37 | 2024 | percent |