WorldTax CompareAll Comparisons

Ireland vs Cambodia
Tax Rate Comparison

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

🇮🇪 Ireland
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
20–40%
Planned USC reforms; top 40% rate unchanged
No change
0–20%
20% top maintained
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
9–23%
Standard 23% maintained
No change
10%
10% stable
No change

Corporate Tax Rate

Corporate Tax Rate
12.5–15%
15% effective for large MNCs; 12.5% for SMEs
No change
20%
20%; ASEAN economic integration
No change

Capital Gains Tax

Capital Gains Tax
33%
No change proposed
No change
20%
20% on property gains
No change

Social Security & Payroll

Social Security / Payroll
~15.05%
Auto-enrolment pension system launching
No change
~3.8%
NSSF coverage expanding to more workers
No change
State, Regional & Local Taxes

🇮🇪 IrelandLocal Property Tax & USC

Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%–8%). Local Property Tax (LPT) is set nationally but collected by local authorities. Commercial rates are set by local councils. Ireland's 12.5% corporate rate attracted multinationals, though Pillar Two now effectively raises this to 15% for large groups.

🇰🇭 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.

Ireland vs Cambodia: Key Tax Differences (2026)

💰 Income Tax: 🇮🇪 Ireland has a higher top income tax rate (20–40% vs 0–20%). 🇰🇭 Cambodia is more favourable for high earners.

🛒 VAT/Sales Tax: Ireland has a higher consumption tax (9–23% vs 10%).

🏢 Corporate Tax: 🇮🇪 Ireland offers a lower corporate rate (15% vs 20%), which can influence business location decisions.

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

Related Comparisons

🇮🇪 Ireland vs 🇦🇺 AustraliaTax comparison🇮🇪 Ireland vs 🇧🇪 BelgiumTax comparison🇮🇪 Ireland vs 🇨🇦 CanadaTax comparison🇮🇪 Ireland vs 🇩🇰 DenmarkTax comparison🇮🇪 Ireland vs 🇫🇷 FranceTax comparison🇮🇪 Ireland vs 🇩🇪 GermanyTax comparison🇮🇪 Ireland vs 🇱🇺 LuxembourgTax comparison🇮🇪 Ireland vs 🇳🇱 NetherlandsTax comparison🇮🇪 Ireland vs 🇪🇸 SpainTax comparison🇮🇪 Ireland vs 🇸🇪 SwedenTax comparison🇮🇪 Ireland vs 🇨🇭 SwitzerlandTax comparison🇮🇪 Ireland vs 🇬🇧 United KingdomTax comparison
All 🇮🇪 Ireland comparisons →All 🇰🇭 Cambodia comparisons →