Andorra vs Cambodia
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π¦π© Andorra β Parish Taxes & Local Levies
Andorra's 7 parishes (parrΓ²quies) levy communal taxes including building and land taxes, commercial licence fees, and local service charges. Andorra only introduced a personal income tax (IRPF) in 2015 and corporate tax (IS) in 2012. This micro-state in the Pyrenees between France and Spain remains a significant tax haven due to very low VAT and no inheritance or capital gains tax. It has an Association Agreement with the EU.
π°π Cambodia β Provincial & Communal Taxes
Cambodia's 25 provinces/municipalities and 1,652 communes/sangkats have limited independent taxing powers. Local administrations collect business patentes (licences) and some property taxes in urban areas. The General Department of Taxation (GDT) administers all national taxes centrally. Cambodia has been rapidly expanding its tax base β moving toward e-filing, expanding VAT registration, and improving compliance. A real property transfer tax of 4% applies. The garment and tourism sectors are dominant employers.
Andorra vs Cambodia: Key Tax Differences (2026)
π° Income Tax: π°π Cambodia has a higher top income tax rate (0β10% vs 0β20%). π¦π© Andorra is more favourable for high earners.
π VAT/Sales Tax: Cambodia has a higher consumption tax (4.5% vs 10%).
π’ Corporate Tax: π¦π© Andorra offers a lower corporate rate (10% vs 20%), which can influence business location decisions.
π Capital Gains: π¦π© Andorra taxes investment gains at a lower rate (0% vs 20%), benefiting investors.