Cambodia has no specific cryptocurrency regulation.
| Status | Restricted |
| Risk Score | 55/100 (High Risk) |
| Region | southeast asia |
| Currency | KHR |
| Capital Gains (Personal) | 20% tax on investment income (general) |
| Capital Gains (Corporate) | 20% CIT |
| VAT on Crypto | No |
| Staking Tax | Unclear |
| Airdrop Tax | Unclear |
No crypto-specific tax guidance available.
| Required | Yes |
| Regulator | NBC / SERC |
| Framework | NBC ban on unlicensed crypto activity (2018); SERC exploring digital asset regulation |
| Ease | very_complex |
| Cost | N/A |
Status: Restricted
Status: Restricted
Status: unregulated
| Legal | No |
| Electricity | $0.15/kWh |
| Renewable | 18% |
| Infrastructure | fair |
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.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 21/100 |
| Banking Access | restricted |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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