Nigeria 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
🇳🇬 Nigeria — State & Local Government Taxes
Nigeria's 36 states and FCT each have their own Personal Income Tax Law (PITL), though rates follow a national schedule. States levy property rates, land use charges, and business premises levies. The 774 local government areas (LGAs) levy tenement rates and market fees. Only federal employees and residents in the FCT pay federal income tax to FIRS; all others pay to state tax authorities. VAT revenue is shared: 15% FIRS, 50% states, 35% LGAs.
🇰🇭 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.
Nigeria vs Cambodia: Key Tax Differences (2026)
💰 Income Tax: 🇳🇬 Nigeria has a higher top income tax rate (7–24% vs 0–20%). 🇰🇭 Cambodia is more favourable for high earners.
🛒 VAT/Sales Tax: Cambodia has a higher consumption tax (7.5% vs 10%).
🏢 Corporate Tax: 🇰🇭 Cambodia offers a lower corporate rate (20% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇳🇬 Nigeria taxes investment gains at a lower rate (10% vs 20%), benefiting investors.