---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "southeast_asia", "legal"]
aliases: ["KH", "KHM", "កម្ពុជា"]
created: 2026-06-01
updated: 2026-04-02
compile_into: ["[[country--cambodia]]"]
sources:
  - name: "https://www.nbc.gov.kh"
    url: "https://www.nbc.gov.kh"
    type: "official"
---

#  Cambodia (KH) — Crypto Regulation

> 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

| Field | Value |
|-------|-------|
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Enforcement Level | Low |
| Region | [[domain--asia-pacific|southeast asia]] |
| Currency | [[entity--khr|KHR]] |

## Tax

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

No crypto-specific tax guidance available.

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--nbc|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 |
| Cost | N/A |
| Timeline | N/A months |

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | <span style="color:var(--text-dim,#888)">&mdash;</span> |
| Travel Rule | <span style="color:var(--text-dim,#888)">&mdash;</span> |
| FATF Member | <span style="color:var(--text-dim,#888)">&mdash;</span> |

## DeFi

**Status:** Restricted

## Stablecoins

**Status:** Unknown

## NFTs

**Status:** unregulated

## Mining

| Field | Value |
|-------|-------|
| Legal | No |
| Electricity Cost | $0.15/kWh |
| Renewable Energy | 18% |
| Climate | tropical |
| 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.

## Geopolitics

| Field | Value |
|-------|-------|
| Sanctions | <span style="color:var(--text-dim,#888)">&mdash;</span> |

## Enforcement

No detailed enforcement information available

## CBDC Status: quasi_cbdc

## FAQ

### Is cryptocurrency legal in 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.

### Are VASPs licensed in Cambodia?

Yes, licensing is required for VASPs.

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-06-01.*

**Sources:**
- [https://www.nbc.gov.kh](https://www.nbc.gov.kh)