Germany vs Cambodia
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇩🇪 Germany — Trade Tax (Gewerbesteuer) & Church Tax
Germany's 16 Bundesländer apply federal income tax rates uniformly — no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7–17% effective. Church tax (Kirchensteuer) of 8–9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.
🇰🇭 Cambodia — 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 — 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.
Germany vs Cambodia: Key Tax Differences (2026)
💰 Income Tax: 🇩🇪 Germany has a higher top income tax rate (14–45% vs 0–20%). 🇰🇭 Cambodia is more favourable for high earners.
🛒 VAT/Sales Tax: Germany has a higher consumption tax (7–19% vs 10%).
🏢 Corporate Tax: 🇰🇭 Cambodia offers a lower corporate rate (20% vs 29%), which can influence business location decisions.
📈 Capital Gains: 🇰🇭 Cambodia taxes investment gains at a lower rate (20% vs 25%), benefiting investors.