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Cambodia vs Democratic Republic of Congo
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia
vs
๐Ÿ‡จ๐Ÿ‡ฉ Democratic Republic of Congo
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“20%
20% top maintained
No change
0โ€“40%
40% top; energy transition metals driving revenue hopes
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
10%
10% stable
No change
16%
16% TVA maintained
No change
Corporate Tax Rate
Corporate Tax Rate
20%
20%; ASEAN economic integration
No change
30%
30%; critical minerals fiscal regime key topic
No change
Capital Gains Tax
Capital Gains Tax
20%
20% on property gains
No change
30%
30% as income
No change
Social Security & Payroll
Social Security / Payroll
~3.8%
NSSF coverage expanding to more workers
No change
~17%
CNSS reform; social protection building slowly
No change
State, Regional & Local Taxes

๐Ÿ‡ฐ๐Ÿ‡ญ 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.

๐Ÿ‡จ๐Ÿ‡ฉ Democratic Republic of Congo โ€” Provincial & Territory Taxes

The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth โ€” cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Gรฉnรฉrale des Impรดts (DGI) is improving with digitalization support, but significant informality persists throughout the country.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Cambodia vs Democratic Republic of Congo: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡จ๐Ÿ‡ฉ Democratic Republic of Congo has a higher top income tax rate (0โ€“20% vs 0โ€“40%). ๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Democratic Republic of Congo has a higher consumption tax (10% vs 16%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia offers a lower corporate rate (20% vs 30%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia taxes investment gains at a lower rate (20% vs 30%), benefiting investors.

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