Cambodia enacted a formal cryptoasset regulatory framework via NBC Prakas B7-024-735 (December 26, 2024) and SERC Prakas 093 (December 30, 2025). Licensed Cryptoasset Service Providers (CASPs) and banks with prior NBC approval may offer services involving Group 1 assets (tokenized securities, stablecoins). Banks are prohibited from dealing in Group 2 (unbacked crypto like Bitcoin) for their own account. SERC separately licenses digital asset businesses for investment activities.
| Status | Legal |
| Risk Score | 25/100 (Low 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 Prakas B7-024-735 on Transactions Related to Cryptoassets (December 26, 2024); SERC/NBFSA Prakas 093 on Licensing and Management of Digital Asset Businesses (December 30, 2025) |
| Ease | very_complex |
No detailed enforcement information available
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | compliant |
| FATF Body | APG |
| Suspicious-Activity Reporting | Yes |
Status: Restricted
Status: conditional
Status: unregulated
| Legal | No |
| Electricity Cost | $0.15/kWh |
| Renewable Energy | 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 | 20/100 |
| Banking Access | restricted |
Risk Factors
Hun Manet government (since 2023). CPI score 20/100 in 2025 (down from 21), ranking 163/182. Second-worst in ASEAN after Myanmar. Significant escalation of US/UK enforcement against Cambodia-based crypto criminal networks in 2025.
Cambodia enacted a formal cryptoasset regulatory framework via NBC Prakas B7-024-735 (December 26, 2024) and SERC Prakas 093 (December 30, 2025). Licensed Cryptoasset Service Providers (CASPs) and banks with prior NBC approval may offer services involving Group 1 assets (tokenized securities, stablecoins). Banks are prohibited from dealing in Group 2 (unbacked crypto like Bitcoin) for their own account. SERC separately licenses digital asset businesses for investment activities.
Cambodia is classified by FATF as: compliant.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
Soken combines Web3 security engineering and crypto-legal counsel — two specialised tracks, one team. Pick the side that matches your need.
VASP licensing, jurisdiction analysis, AML/KYC, legal opinions, company registration and banking access.
Explore Legal Services → IT & SecuritySmart-contract audits, penetration testing, Web3 development, AI/LLM security audits.
Explore IT Services →Last reviewed: 2026-06-01 · Data source: Soken Crypto Legal Map
← Back to Crypto Map