Cambodia Compliance Report

Regulatory Overview

Regulatory Status

Regulators have not addressed crypto; legal status ambiguous

Key Regulator(s)

**Role, **Securities and Exchange Regulator of Cambodia (SERC) Official Website, **Evolving Landscape, **FATF Standards, **Risk Factors Highlighted, **URL

Primary Legislation

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Travel Rule

Not adopted

Tax Reporting

The **National Bank of Cambodia (NBC)**, in conjunction with the Securities and Exchange Commission of Cambodia (SECC) and the National Police, has repeatedly issued warnings against the use and trading of cryptocurrencies, stating that they are unauthorized and illegal in Cambodia for payment and investment purposes. These warnings emphasize risks such as fraud, money laundering, and financial instability. This regulatory stance underpins the lack of specific tax recognition.. **None currently exists.** Cambodia does not have specific laws or regulations defining cryptocurrency as a taxable asset class (e.g., property, currency, security) or outlining specific tax treatments for various crypto-related activities (e.g., mining, staking, trading, airdrops).. Cambodia does not have a standalone "capital gains tax" in the same way many Western countries do for all asset classes.. However, capital gains derived from certain sources are subject to taxation under the "Tax on Income" (often referred to as profit tax for companies, and covers various income for individuals).. **Real Estate:** Gains from the sale of immovable property are explicitly taxed.

Key Facts

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