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Liberia vs Cambodia
Tax Rate Comparison

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

🇱🇷 Liberia
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
0–25%
25% top; fiscal reform priority
No change
0–20%
20% top maintained
No change

VAT / GST / Sales Tax

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

Corporate Tax Rate

Corporate Tax Rate
25%
25%; natural resource revenue reform
No change
20%
20%; ASEAN economic integration
No change

Capital Gains Tax

Capital Gains Tax
15%
15% CGT
No change
20%
20% on property gains
No change

Social Security & Payroll

Social Security / Payroll
~9%
NASSCORP reform; pension development
No change
~3.8%
NSSF coverage expanding to more workers
No change
State, Regional & Local Taxes

🇱🇷 LiberiaCounty & District Taxes

Liberia's 15 counties and districts collect local taxes including property tax (1%–3% of market value), business licence fees, and local service charges. The Liberia Revenue Authority (LRA) administers national taxes. Liberia uses the US dollar alongside the Liberian dollar. The country was devastated by civil wars (1989–2003) and the 2014–16 Ebola epidemic. Iron ore (ArcelorMittal, China Union), rubber, palm oil, and timber are key exports. Tax reform has been a focus of post-conflict reconstruction under successive administrations.

🇰🇭 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.

Liberia vs Cambodia: Key Tax Differences (2026)

💰 Income Tax: 🇱🇷 Liberia has a higher top income tax rate (0–25% vs 0–20%). 🇰🇭 Cambodia is more favourable for high earners.

🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (10% vs 10%).

🏢 Corporate Tax: 🇰🇭 Cambodia offers a lower corporate rate (20% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇱🇷 Liberia taxes investment gains at a lower rate (15% vs 20%), benefiting investors.

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All 🇱🇷 Liberia comparisons →All 🇰🇭 Cambodia comparisons →