Ireland vs Cambodia
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.
๐ฎ๐ช Ireland โ Local Property Tax & USC
Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%โ8%). Local Property Tax (LPT) is set nationally but collected by local authorities. Commercial rates are set by local councils. Ireland's 12.5% corporate rate attracted multinationals, though Pillar Two now effectively raises this to 15% for large groups.
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.
Ireland vs Cambodia: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฎ๐ช Ireland has a higher top income tax rate (20โ40% vs 0โ20%). ๐ฐ๐ญ Cambodia is more favourable for high earners.
๐ VAT/Sales Tax: Ireland has a higher consumption tax (9โ23% vs 10%).
๐ข Corporate Tax: ๐ฎ๐ช Ireland offers a lower corporate rate (15% vs 20%), which can influence business location decisions.
๐ Capital Gains: ๐ฐ๐ญ Cambodia taxes investment gains at a lower rate (20% vs 33%), benefiting investors.