Cambodia or North Korea: which taxes less?

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

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

Tax Cambodia North Korea Gap
Corporate income tax headline rate 20% 25% −5.0 points
Personal income tax top bracket 0% to 20% 0% to 20% Same rate
VAT standard rate 10% 4% +6.0 points
See the Cambodia page See the North Korea page