WorldTax Compareโ† All Comparisons

Cambodia vs Switzerland
Tax Rate Comparison

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

๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia
vs
๐Ÿ‡จ๐Ÿ‡ญ Switzerland
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€“20%
20% top maintained
No change
0โ€“11.5%
Stable; cantonal competition ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
10%
10% stable
No change
2.6โ€“8.1%
No further increases planned
No change
Corporate Tax Rate
Corporate Tax Rate
20%
20%; ASEAN economic integration
No change
~14โ€“26%
Pillar Two supplementary tax active; cantons adjusting
No change
Capital Gains Tax
Capital Gains Tax
20%
20% on property gains
No change
0%
No capital gains tax for private individuals
No change
Social Security & Payroll
Social Security / Payroll
~3.8%
NSSF coverage expanding to more workers
No change
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
State, Regional & Local Taxes

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.

๐Ÿ‡จ๐Ÿ‡ญ Switzerland โ€” Cantonal & Communal Taxes

Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.

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.

Cambodia vs Switzerland: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia has a higher top income tax rate (0โ€“20% vs 0โ€“11.5%). ๐Ÿ‡จ๐Ÿ‡ญ Switzerland is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Cambodia has a higher consumption tax (10% vs 2.6โ€“8.1%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia offers a lower corporate rate (20% vs 26%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡จ๐Ÿ‡ญ Switzerland taxes investment gains at a lower rate (0% vs 20%), benefiting investors.

Related Comparisons

๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia vs ๐Ÿ‡จ๐Ÿ‡ณ ChinaTax comparison๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia vs ๐Ÿ‡ญ๐Ÿ‡ฐ Hong KongTax comparison๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia vs ๐Ÿ‡ฏ๐Ÿ‡ต JapanTax comparison๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia vs ๐Ÿ‡ฒ๐Ÿ‡ณ MongoliaTax comparison๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia vs ๐Ÿ‡ฐ๐Ÿ‡ท South KoreaTax comparison๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia vs ๐Ÿ‡บ๐Ÿ‡ธ United StatesTax comparison๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia vs ๐Ÿ‡ซ๐Ÿ‡ท FranceTax comparison๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia vs ๐Ÿ‡ฉ๐Ÿ‡ช GermanyTax comparison๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia vs ๐Ÿ‡ฎ๐Ÿ‡ณ IndiaTax comparison๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia vs ๐Ÿ‡ฌ๐Ÿ‡ง United KingdomTax comparison๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia vs ๐Ÿ‡ฆ๐Ÿ‡บ AustraliaTax comparison๐Ÿ‡ฐ๐Ÿ‡ญ Cambodia vs ๐Ÿ‡ง๐Ÿ‡ท BrazilTax comparison