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Singapore vs Cambodia
Tax Rate Comparison

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

🇸🇬 Singapore
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
0–24%
Stable; top bracket review under consideration
No change
0–20%
20% top maintained
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
9%
No further GST increases planned
No change
10%
10% stable
No change

Corporate Tax Rate

Corporate Tax Rate
17%
Global Minimum Tax compliance ongoing
No change
20%
20%; ASEAN economic integration
No change

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax
No change
20%
20% on property gains
No change

Social Security & Payroll

Social Security / Payroll
37%
CPF adequacy review; contribution rates stable
No change
~3.8%
NSSF coverage expanding to more workers
No change
State, Regional & Local Taxes

🇸🇬 SingaporeCity-State — No Sub-National Variation

As a city-state, Singapore has no states or regions to create tax variation. Property tax is levied at progressive rates (0–32% owner-occupied; 12% investment/commercial). CPF (Central Provident Fund) contributions serve as combined social security and retirement savings. There is no inheritance tax or capital gains tax.

🇰🇭 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.

Singapore vs Cambodia: Key Tax Differences (2026)

💰 Income Tax: 🇸🇬 Singapore has a higher top income tax rate (0–24% vs 0–20%). 🇰🇭 Cambodia is more favourable for high earners.

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

🏢 Corporate Tax: 🇸🇬 Singapore offers a lower corporate rate (17% vs 20%), which can influence business location decisions.

📈 Capital Gains: 🇸🇬 Singapore taxes investment gains at a lower rate (0% vs 20%), benefiting investors.

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