Cambodia

Cambodia has no specific cryptocurrency regulation.

Overview

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

Tax

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

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

DeFi

Status: Restricted

Stablecoins

Status: Restricted

NFTs

Status: unregulated

Mining

LegalNo
Electricity$0.15/kWh
Renewable18%
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.

Geopolitics

Stabilitymoderate
SanctionsNo
Corruption Index21/100
Banking Accessrestricted

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

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