Austria vs Cambodia
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇦🇹 Austria — Municipal & Church Taxes
Austria's 9 Bundesländer (states) do not set separate income tax rates — this is federal. However, municipalities levy Kommunalsteuer (municipal payroll tax) at 3% on wages paid by employers, and a Dienstgeberabgabe (employer levy). Church tax (Kirchenbeitrag) is compulsory for registered Catholics at ~1% of income. Vienna and other large cities have additional levies. Property tax (Grundsteuer) rates are set by municipalities within federal parameters.
🇰🇭 Cambodia — 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 — 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.
Austria vs Cambodia: Key Tax Differences (2026)
💰 Income Tax: 🇦🇹 Austria has a higher top income tax rate (0–55% vs 0–20%). 🇰🇭 Cambodia is more favourable for high earners.
🛒 VAT/Sales Tax: Austria has a higher consumption tax (10–20% vs 10%).
🏢 Corporate Tax: 🇰🇭 Cambodia offers a lower corporate rate (20% vs 21%), which can influence business location decisions.
📈 Capital Gains: 🇰🇭 Cambodia taxes investment gains at a lower rate (20% vs 27.5%), benefiting investors.