Cambodia or Georgia: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Cambodia and Georgia weigh about the same on the taxpayer.

Tax Cambodia Georgia Gap
Corporate income tax headline rate 20% 15% +5.0 points
Personal income tax top bracket 0% to 20% 20% Same rate
VAT standard rate 10% 18% −8.0 points

Detailed schedules

Corporate income tax

Cambodia

n/a

Georgia

Distributed profits Estonian model 15%
Reinvested profits tax deferred with no time limit 0%
See the Cambodia page See the Georgia page