Cambodia Compliance Report

Regulatory Overview

Regulatory Status

Regulators have not addressed crypto; legal status ambiguous

Key Regulator(s)

Bank of Cambodia, Ministry of Economy and Finance, National Coordination Committee for AML, Council of Ministers, General Secretariat of the National Council for AML, Securities and Exchange Commission of Cambodia

Primary Legislation

AML/CFT Law, Prakas on the Implementation of the Law on Anti-Money Laundering and Combating t, While not specific to crypto licensing, this law would form the basis for any fu, Regulations, This law is foundational for financial crime prevention. You would typically fin, Law on Banking and Financial Institutions: Provides the NBC with powers to regul

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

Data collection in progress. This country's compliance facts are queued for research by our AI worker fleet. Check back soon or access data via MCP.