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Democratic Republic of Congo vs Cambodia
Tax Rate Comparison

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

🇨🇩 Democratic Republic of Congo
vs
🇰🇭 Cambodia
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
0–40%
40% top; energy transition metals driving revenue hopes
No change
0–20%
20% top maintained
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
16%
16% TVA maintained
No change
10%
10% stable
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; critical minerals fiscal regime key topic
No change
20%
20%; ASEAN economic integration
No change

Capital Gains Tax

Capital Gains Tax
30%
30% as income
No change
20%
20% on property gains
No change

Social Security & Payroll

Social Security / Payroll
~17%
CNSS reform; social protection building slowly
No change
~3.8%
NSSF coverage expanding to more workers
No change
State, Regional & Local Taxes

🇨🇩 Democratic Republic of CongoProvincial & Territory Taxes

The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth — cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Générale des Impôts (DGI) is improving with digitalization support, but significant informality persists throughout the country.

🇰🇭 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.

⚠️ 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.

Democratic Republic of Congo vs Cambodia: Key Tax Differences (2026)

💰 Income Tax: 🇨🇩 Democratic Republic of Congo has a higher top income tax rate (0–40% vs 0–20%). 🇰🇭 Cambodia is more favourable for high earners.

🛒 VAT/Sales Tax: Democratic Republic of Congo has a higher consumption tax (16% vs 10%).

🏢 Corporate Tax: 🇰🇭 Cambodia offers a lower corporate rate (20% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇰🇭 Cambodia taxes investment gains at a lower rate (20% vs 30%), benefiting investors.

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All 🇨🇩 Democratic Republic of Congo comparisons →All 🇰🇭 Cambodia comparisons →