Cambodia vs Hong Kong
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
🇰🇭 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.
🇭🇰 Hong Kong — No Sub-Regional Tax Variation
Hong Kong is a Special Administrative Region with a simple, low-tax structure. There are no sub-regional taxes. Profits tax applies only to profits arising in or derived from Hong Kong (territorial basis). Property rates are charged at ~5% of assessed rental value. Estate duty was abolished in 2006. Stamp duty on property has been progressively modified since 2022 to cool/stimulate the market. There is no VAT, capital gains tax, or withholding tax on dividends.
Cambodia vs Hong Kong: Key Tax Differences (2026)
💰 Income Tax: 🇰🇭 Cambodia has a higher top income tax rate (0–20% vs 2–17%). 🇭🇰 Hong Kong is more favourable for high earners.
🛒 VAT/Sales Tax: Cambodia has a higher consumption tax (10% vs 0%).
🏢 Corporate Tax: 🇭🇰 Hong Kong offers a lower corporate rate (16.5% vs 20%), which can influence business location decisions.
📈 Capital Gains: 🇭🇰 Hong Kong taxes investment gains at a lower rate (0% vs 20%), benefiting investors.