Cambodia cryptocurrency tax guide
Cambodia's rules have shifted from an outright 2018 prohibition toward licensed regulation. Under Prakas B7-024-735 (late 2024), commercial banks and other legal entities may provide cryptoasset services after obtaining prior approval or a license from the National Bank of Cambodia, though banks remain barred from direct exposure to unbacked cryptocurrencies. No cryptocurrency-specific tax legislation has been identified, and this research pass found no official General Department of Taxation guidance addressing crypto.
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Tax authority: General Department of Taxation (GDT); National Bank of Cambodia (NBC) for crypto-asset licensing · Last reviewed 2026-10-29 · Next review due 2027-04-29
This is educational information, not individualized tax or legal advice. Cryptocurrency taxation changes quickly and depends on personal circumstances — confirm current rules with General Department of Taxation (GDT); National Bank of Cambodia (NBC) for crypto-asset licensing or a qualified local tax professional before relying on it.
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What this guide covers
This guide covers Cambodia's crypto regulatory position for 2025, since no tax treatment was confirmed. tax.gov.kh wasn't directly fetched. This is educational information, not individualized tax advice.
Tax treatment of cryptocurrency
This guide didn't locate any official tax guidance on crypto in Cambodia. Here's the regulatory context: Cambodia's crypto rules have shifted significantly over time. A May 2018 joint statement from the National Bank of Cambodia, the Securities and Exchange Commission, and the national police declared unlicensed crypto activity — including propagation, buying, selling, trading, and settlement — illegal. More recently, under NBC Prakas B7-024-735 (passed 26 December 2024), commercial banks and payment settlement institutions may provide cryptoasset services and hold cryptoasset exposure for their own account with prior NBC approval, and other legal entities may do so with an NBC license — but only for Group 1 assets (Group 1a: tokenized securities, capped at 5% of a bank's CET1 capital; Group 1b: stablecoins, capped at 3%). Banks remain barred from dealing in Group 2 (unbacked) cryptoassets like Bitcoin for their own account. One conflicting source (TaxAtlas) still describes the NBC as prohibiting financial institutions from dealing in cryptocurrency entirely — this appears outdated relative to the 2024 licensing shift, and this guide doesn't treat it as the current position. On tax, this research pass found no official General Department of Taxation guidance addressing cryptocurrency; TaxAtlas states Cambodia hasn't introduced specific cryptocurrency tax legislation, with its own calculator's 20% figure being an unconfirmed illustrative estimate, not a verified legal rate.
Common taxable events
- Not confirmed in this research pass with reliable sourcing.
Potentially non-taxable events
- Not confirmed in this research pass. This guide doesn't assert crypto gains are tax-exempt merely because no specific tax legislation was found.
Tax rates and thresholds
Not confirmed in this research pass. No official tax rate was located; a 20% figure appearing in one tax calculator is explicitly an illustrative example, not a stated legal rate.
Cost basis and calculation
Not confirmed in this research pass.
Reporting and compliance
- Banks and legal entities providing cryptoasset services must obtain prior approval or a license from the NBC under Prakas B7-024-735 — a business or platform regulatory matter distinct from individual tax reporting.
- This guide doesn't identify a confirmed individual tax reporting obligation specific to crypto.
Residency and cross-border issues
Not resolved in this research pass.
Example
This guide omits a worked tax example, since no confirmed tax rate or rule was located for Cambodia in this research pass.
Official resources
- General Department of Taxation (GDT): https://www.tax.gov.kh/
- National Bank of Cambodia (NBC): https://www.nbc.gov.kh/
Limitations and review information
Tax year covered: 2025. Last verified: October 29, 2026 (citation-integrity pass; the prakas number and date reconfirmed against a real, directly-read law-firm source after the original citation could not be verified). Known gap: tax.gov.kh and nbc.gov.kh weren't directly fetched, and no official GDT guidance addressing crypto taxation was located. One tax aggregator's description of an outright NBC prohibition appears outdated relative to the 2024 licensing framework under Prakas B7-024-735. This is educational information only, not individualized tax advice — confirm current specifics directly with the GDT, NBC, or a qualified Cambodian tax professional.
Sources
DFDL · Published/updated 2025-01-17 · Checked 2026-10-29
Supports: Read directly: NBC Prakas No. B7-024-735, passed 26 December 2024, lets commercial banks and payment settlement institutions provide cryptoasset services (and hold cryptoasset exposure) with prior NBC approval, and other legal entities with an NBC license. Group 1a (tokenized securities) exposure is capped at 5% of CET1 capital, Group 1b (stablecoins) at 3%; banks may not deal in Group 2 (unbacked) cryptoassets for their own account. The prakas's own text was not directly fetched from nbc.gov.kh, and no tax authority guidance was located.
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