Facts
- Tax revenue, % of GDP
- 12.2 % (2023)
- Tax revenue level
- 10–15% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 37.0 % (2023)
- Taxes on goods and services, % of value added
- 8.1 % (2023)
- ISO code
- KHM
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2023 | 12.2 % |
| 2022 | 13.5 % |
| 2021 | 12.0 % |
| 2020 | 13.3 % |
| 2019 | 14.6 % |
| 2018 | 12.6 % |
| 2017 | 11.9 % |
| 2016 | 11.2 % |
| 2015 | 10.9 % |
| 2014 | 11.1 % |
| 2013 | 9.3 % |
| 2012 | 8.7 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2023 | 37.0 % |
| 2022 | 33.1 % |
| 2021 | 32.8 % |
| 2020 | 30.5 % |
| 2019 | 23.2 % |
| 2018 | 23.9 % |
| 2017 | 26.8 % |
| 2016 | 24.5 % |
| 2015 | 23.1 % |
| 2014 | 19.9 % |
| 2013 | 21.1 % |
| 2012 | 20.1 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2023 | 8.1 % |
| 2022 | 9.7 % |
| 2021 | 8.6 % |
| 2020 | 10.0 % |
| 2019 | 11.8 % |
| 2018 | 10.2 % |
| 2017 | 9.3 % |
| 2016 | 8.8 % |
| 2015 | 8.6 % |
| 2014 | 8.5 % |
| 2013 | 7.5 % |
| 2012 | 7.6 % |
Year by year · 22
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Cambodia 2023 | — | — | 12.2 % |
| Cambodia 2022 | — | — | 13.5 % |
| Cambodia 2021 | — | — | 12.0 % |
| Cambodia 2020 | — | — | 13.3 % |
| Cambodia 2019 | — | — | 14.6 % |
| Cambodia 2018 | — | — | 12.6 % |
| Cambodia 2017 | — | — | 11.9 % |
| Cambodia 2016 | — | — | 11.2 % |
| Cambodia 2015 | — | — | 10.9 % |
| Cambodia 2014 | — | — | 11.1 % |
| Cambodia 2013 | — | — | 9.3 % |
| Cambodia 2012 | — | — | 8.7 % |
| Cambodia 2011 | — | — | 8.1 % |
| Cambodia 2010 | — | — | 8.1 % |
| Cambodia 2009 | — | — | 8.0 % |
| Cambodia 2008 | — | — | 9.0 % |
| Cambodia 2007 | — | — | 8.3 % |
| Cambodia 2006 | — | — | 7.1 % |
| Cambodia 2005 | — | — | 7.0 % |
| Cambodia 2004 | — | — | 7.4 % |
| Cambodia 2003 | — | — | 7.0 % |
| Cambodia 2002 | — | — | 7.8 % |