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Bhutan vs Cambodia
Tax Rate Comparison

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

๐Ÿ‡ง๐Ÿ‡น Bhutan
vs
๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“25%
25% top; crypto mining revenues adding to national income
No change
0โ€“20%
20% top maintained
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
0%
No VAT; GST consideration ongoing
No change
10%
10% stable
No change
Corporate Tax Rate
Corporate Tax Rate
30%
30% CIT; digital economy and hydropower growing
No change
20%
20%; ASEAN economic integration
No change
Capital Gains Tax
Capital Gains Tax
0%
No CGT
No change
20%
20% on property gains
No change
Social Security & Payroll
Social Security / Payroll
~10%
NPPF; pension adequacy improving
No change
~3.8%
NSSF coverage expanding to more workers
No change
State, Regional & Local Taxes

๐Ÿ‡ง๐Ÿ‡น Bhutan โ€” Dzongkhag & Thromde Taxes

Bhutan's 20 dzongkhags (districts) and thromdes (municipalities) levy local land tax, cattle tax, and local fees. Bhutan is a constitutional monarchy pursuing Gross National Happiness over GDP. Corporate and business income taxes are primary revenue sources; personal income tax is minimal for most citizens given the country's structure. Bhutan has major hydropower export revenues from India and has become notable for state-enterprise cryptocurrency mining. The country is transitioning toward more market-oriented development with LDC graduation aspirations.

๐Ÿ‡ฐ๐Ÿ‡ญ 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.

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

Bhutan vs Cambodia: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ง๐Ÿ‡น Bhutan has a higher top income tax rate (0โ€“25% vs 0โ€“20%). ๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Cambodia has a higher consumption tax (0% vs 10%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia offers a lower corporate rate (20% vs 30%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ง๐Ÿ‡น Bhutan taxes investment gains at a lower rate (0% vs 20%), benefiting investors.

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