Cambodia

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.

Overview

Status	Legal
Risk Score	25/100 (Low Risk)
Region	southeast asia
Currency	KHR

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

No crypto-specific tax guidance available.

Licensing & Registration

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

Enforcement Activity

Level: Low

No detailed enforcement information available

DeFi, Stablecoins & NFTs

Status: Restricted

Stablecoins

Status: Unknown

NFTs

Status: unregulated

Mining

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.