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Cambodia vs South Africa
Tax Rate Comparison

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

🇰🇭 Cambodia
vs
🇿🇦 South Africa
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
18–45%
Top rate maintained; NHI funding discussions
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
10% stable
No change
16%
VAT raised to 16% from 1 April 2026 (Budget 2025)
+0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
20%
20%; ASEAN economic integration
No change
27%
Stable; National Health Insurance funding debate
No change

Capital Gains Tax

Capital Gains Tax
20%
20% on property gains
No change
~18%
Possible review of inclusion rate
No change

Social Security & Payroll

Social Security / Payroll
~3.8%
NSSF coverage expanding to more workers
No change
~2%
NHI contribution framework being developed
No change
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.

🇿🇦 South AfricaProvincial & Municipal Taxes

South Africa's 9 provinces do not levy their own income tax — this is national. Municipalities levy property rates (0.5%–2.5% of assessed value/year), utilities, and refuse levies. Cape Town and Johannesburg have relatively higher municipal rates. Load-shedding prompted energy-related tax credits in recent budgets.

⚠️ 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 South Africa: Key Tax Differences (2026)

💰 Income Tax: 🇿🇦 South Africa has a higher top income tax rate (0–20% vs 18–45%). 🇰🇭 Cambodia is more favourable for high earners.

🛒 VAT/Sales Tax: South Africa has a higher consumption tax (10% vs 16%).

🏢 Corporate Tax: 🇰🇭 Cambodia offers a lower corporate rate (20% vs 27%), which can influence business location decisions.

📈 Capital Gains: 🇿🇦 South Africa taxes investment gains at a lower rate (18% vs 20%), benefiting investors.

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All 🇰🇭 Cambodia comparisons →All 🇿🇦 South Africa comparisons →