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Cambodia vs Belgium
Tax Rate Comparison

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

🇰🇭 Cambodia
vs
🇧🇪 Belgium
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–20%
20% top maintained
No change
25–45%
Arizona reform reducing top rate; lower brackets widened
-5.0pp vs 2025

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
10% stable
No change
6–21%
Some reduced rates restructured under reform
No change

Corporate Tax Rate

Corporate Tax Rate
20%
20%; ASEAN economic integration
No change
25%
25% maintained; IP box regime continues
No change

Capital Gains Tax

Capital Gains Tax
20%
20% on property gains
No change
10–33%
New flat 10% CGT on financial assets in reform
No change

Social Security & Payroll

Social Security / Payroll
~3.8%
NSSF coverage expanding to more workers
No change
~46%
Reform targets reducing employer contributions over time
-2.0pp vs 2025
State, Regional & Local Taxes

🇰🇭 CambodiaProvincial & 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 — 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.

🇧🇪 BelgiumRegional & Municipal Income Taxes

Belgium's 3 regions (Flanders, Wallonia, Brussels) and 589 municipalities each add centimes additionnelles (additional centimes) to federal income tax. Municipal rates range from 0% to 9.5% of federal income tax, averaging ~7%. Flanders, Wallonia, and Brussels have differing property tax (précompte immobilier) rates and housing policy incentives. The withholding tax on investment income (précompte mobilier) is federal at 30%. Belgium has no inheritance tax at federal level — it's regional.

⚠️ 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.

Cambodia vs Belgium: Key Tax Differences (2026)

💰 Income Tax: 🇧🇪 Belgium has a higher top income tax rate (0–20% vs 25–45%). 🇰🇭 Cambodia is more favourable for high earners.

🛒 VAT/Sales Tax: Belgium has a higher consumption tax (10% vs 6–21%).

🏢 Corporate Tax: 🇰🇭 Cambodia offers a lower corporate rate (20% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇰🇭 Cambodia taxes investment gains at a lower rate (20% vs 33%), benefiting investors.

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All 🇰🇭 Cambodia comparisons →All 🇧🇪 Belgium comparisons →