Poland 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.
๐ต๐ฑ Poland โ Local & Municipal Taxes
Poland's 16 voivodeships do not levy their own income taxes. Municipalities collect property tax (podatek od nieruchomoลci) within national limits. The Polish Deal (Polski ลad) reforms of 2022 significantly changed income tax. A health insurance contribution (9% of income) is no longer deductible, effectively raising the burden. The JDG (sole proprietor) regime offers flat 19% or lump-sum options.
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.
Poland vs Cambodia: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ต๐ฑ Poland has a higher top income tax rate (12โ32% vs 0โ20%). ๐ฐ๐ญ Cambodia is more favourable for high earners.
๐ VAT/Sales Tax: Poland has a higher consumption tax (5โ23% vs 10%).
๐ข Corporate Tax: ๐ต๐ฑ Poland offers a lower corporate rate (19% vs 20%), which can influence business location decisions.
๐ Capital Gains: ๐ต๐ฑ Poland taxes investment gains at a lower rate (19% vs 20%), benefiting investors.