Cambodia vs Austria
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฐ๐ญ Cambodia โ 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 โ 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.
๐ฆ๐น Austria โ Municipal & Church Taxes
Austria's 9 Bundeslรคnder (states) do not set separate income tax rates โ 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 vs Austria: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฆ๐น Austria has a higher top income tax rate (0โ20% vs 0โ55%). ๐ฐ๐ญ Cambodia is more favourable for high earners.
๐ VAT/Sales Tax: Austria has a higher consumption tax (10% vs 10โ20%).
๐ข Corporate Tax: ๐ฐ๐ญ Cambodia offers a lower corporate rate (20% vs 21%), which can influence business location decisions.
๐ Capital Gains: ๐ฐ๐ญ Cambodia taxes investment gains at a lower rate (20% vs 27.5%), benefiting investors.