Cambodia vs Italy
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.
๐ฎ๐น Italy โ Regional & Municipal Income Taxes
Italy's 20 regions levy addizionale regionale at 0.7%โ3.33%. Municipalities add addizionale comunale up to 0.9%. Sicily, Sardinia, and Trentino-Alto Adige have special autonomous status. IRAP (regional business tax) at ~3.9% applies to businesses. Local property tax (IMU) is set by municipalities on investment properties. Cumulative marginal rates can exceed 50%.
Cambodia vs Italy: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฎ๐น Italy has a higher top income tax rate (0โ20% vs 23โ43%). ๐ฐ๐ญ Cambodia is more favourable for high earners.
๐ VAT/Sales Tax: Italy has a higher consumption tax (10% vs 4โ22%).
๐ข Corporate Tax: ๐ฐ๐ญ Cambodia offers a lower corporate rate (20% vs 24%), which can influence business location decisions.
๐ Capital Gains: ๐ฐ๐ญ Cambodia taxes investment gains at a lower rate (20% vs 26%), benefiting investors.