However, the taxes are more onerous in LDCs where they account for a larger share of per capita income. Data for LDCs included in the GSMA study show that handset taxes range from 0 to 40% of the cost (see Box chart 4.1). The country has the second lowest taxes on handsets among the LDCs, which has an important impact on the price. By 2016, almost half of Cambodians had a smartphone.