Crypto Regulation in Cambodia

Restricted

Tax Information

Capital Gains (Personal)
20% tax on investment income (general)
Capital Gains (Corporate)
20% CIT
VAT on Crypto
No
Staking Tax
Unclear
Airdrop Tax
Unclear
Mining Tax
--

Licensing & Registration

License Required
Yes
Regulator
NBC / SERC (National Bank of Cambodia / Securities and Exchange Regulator of Cambodia)
Framework
NBC ban on unlicensed crypto activity (2018); SERC exploring digital asset regulation
License Types
--
Estimated Cost (USD)
N/A
Timeline
N/A months
Ease of Licensing
Very Complex

AML / KYC

KYC Required
Yes
Travel Rule
No
FATF Member
--
FATF Status
--
Suspicious Activity Reporting
--

Mining

Mining Legal
Yes
Status
Restricted
Electricity Cost ($/kWh)
$0.15
Renewable Energy
20%
Climate
Tropical
Infrastructure
Moderate
Tax on Mining Income
20% CIT

DeFi, Stablecoins & NFTs

DeFi: restrictedStablecoins: restrictedNFTs: unregulatedCBDC: launched - Bakong (blockchain-based payment system, not traditional CBDC)

Soken Services

Legal Opinion
Available | $5,000 - $20,000 | 14 days
Banking
Difficulty: Very Hard | Crypto-friendly banks: none listed
Min. Deposit
$10,000
Fiat Rails
SWIFT
Card Payments
Visa, Mastercard
Licensing Support
Available | $50,000 - $200,000

Sources

National Bank of Cambodia
medium

Frequently Asked Questions

Is crypto legal in Cambodia?
Cryptocurrency is currently classified as "Restricted" in Cambodia.
What is the crypto tax rate in Cambodia?
In Cambodia, the personal capital gains tax on crypto is 20% tax on investment income (general), and the corporate tax rate is 20% CIT.
Do I need a crypto license in Cambodia?
Yes, a crypto license is required in Cambodia. The regulator is National Bank of Cambodia / Securities and Exchange Regulator of Cambodia under NBC ban on unlicensed crypto activity (2018); SERC exploring digital asset regulation. Estimated licensing cost: N/A.
Is crypto mining legal in Cambodia?
Yes, crypto mining is legal in Cambodia. Electricity costs approximately $0.15/kWh. Mining income is taxed at: 20% CIT.
What are the AML/KYC requirements for crypto in Cambodia?
Yes, crypto businesses in Cambodia must comply with KYC (Know Your Customer) requirements.