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Germany vs Cambodia
Tax Rate Comparison

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

πŸ‡©πŸ‡ͺ Germany
vs
πŸ‡°πŸ‡­ Cambodia
Tax Year:

πŸ’° Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
14–45%
Basic allowance ~€12,336; bracket creep relief
No change
0–20%
20% top maintained
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7–19%
Standard 19% unchanged
No change
10%
10% stable
No change
Corporate Tax Rate
Corporate Tax Rate
~29%
Coalition discussions on lowering to 25% ongoing
β–Ό -0.5pp vs 2025
20%
20%; ASEAN economic integration
No change
Capital Gains Tax
Capital Gains Tax
25%
Investment income reform proposals under review
No change
20%
20% on property gains
No change
Social Security & Payroll
Social Security / Payroll
~41.5%
Health insurance rising; pension base up
β–² +0.5pp vs 2025
~3.8%
NSSF coverage expanding to more workers
No change
State, Regional & Local Taxes

πŸ‡©πŸ‡ͺ Germany β€” Trade Tax (Gewerbesteuer) & Church Tax

Germany's 16 BundeslΓ€nder apply federal income tax rates uniformly β€” no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7–17% effective. Church tax (Kirchensteuer) of 8–9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.

πŸ‡°πŸ‡­ Cambodia β€” 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 β€” 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.

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

Germany vs Cambodia: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡©πŸ‡ͺ Germany has a higher top income tax rate (14–45% vs 0–20%). πŸ‡°πŸ‡­ Cambodia is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Germany has a higher consumption tax (7–19% vs 10%).

🏒 Corporate Tax: πŸ‡°πŸ‡­ Cambodia offers a lower corporate rate (20% vs 29%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡°πŸ‡­ Cambodia taxes investment gains at a lower rate (20% vs 25%), benefiting investors.

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