Cambodia

Cambodia has no specific cryptocurrency regulation.

Overview

StatusRestricted
Risk Score55/100 (High Risk)
Regionsoutheast asia
CurrencyKHR

Tax Information

Capital Gains (Personal)20% tax on investment income (general)
Capital Gains (Corporate)20% CIT
VAT on CryptoNo
Staking TaxUnclear
Airdrop TaxUnclear

No crypto-specific tax guidance available.

Licensing & Registration

RequiredYes
RegulatorNBC / SERC
FrameworkNBC ban on unlicensed crypto activity (2018); SERC exploring digital asset regulation
Easevery_complex

Enforcement Activity

Level: Low

No detailed enforcement information available

AML / KYC

KYC RequiredYes
Travel RuleNo
FATF MemberNo
FATF Statusnon_compliant
FATF BodyAPG
Suspicious-Activity ReportingNo

DeFi, Stablecoins & NFTs

Status: Restricted

Stablecoins

Status: Restricted

NFTs

Status: unregulated

Mining

LegalNo
Electricity Cost$0.15/kWh
Renewable Energy18%
Infrastructurefair

Mining is restricted due to regulatory bans on unlicensed crypto activities; electricity costs are relatively high; infrastructure is developing but limited for large scale mining.

Geopolitical Risk

Stabilitymoderate
SanctionsNo
Corruption Index21/100
Banking Accessrestricted

Risk Factors

Cambodia has moderate political stability but significant regulatory uncertainty around crypto. It is not under international sanctions but banking access for crypto firms is restricted, and corruption remains a challenge.

Sources

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Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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