Cambodia

Regulated Confirmed Verified August 25, 2026

The NBC framework permits approved banks, payment institutions and licensed cryptoasset service providers to conduct specified services, with restrictions on unbacked assets.

National Bank of Cambodia

Total Laws (incl. applicable EU-wide)

Effective Laws

At a Glance

Is holding crypto allowed?

Allowed

Is crypto trading allowed?

Regulated

Is P2P trading allowed?

Regulated

Are crypto payments allowed?

Regulated

Is crypto legal tender?

Is mining allowed?

Allowed

Is staking allowed?

Regulated

Is DeFi participation allowed?

Regulated

Are stablecoins allowed or regulated?

Regulated

Activity Status Matrix

Activity	Status	Details
Holding Crypto	Allowed	Is holding crypto allowed?
Crypto Trading	Regulated	Is crypto trading allowed?
P2P Trading	Regulated	Is P2P trading allowed?
Crypto Payments	Regulated	Are crypto payments allowed?
Legal Tender	No	Is crypto legal tender?
Mining	Allowed	Is mining allowed?
Staking	Regulated	Is staking allowed?
DeFi	Regulated	Is DeFi participation allowed?
Stablecoins	Regulated	Are stablecoins allowed or regulated?
NFTs	Allowed	Are NFTs allowed or regulated?
Token Launches	Regulated	Are token launches allowed?
Crypto Advertising	Regulated	Is crypto advertising allowed?
Banking Access	Regulated	Do crypto businesses have banking access?

Regulation Overview

The NBC framework permits approved banks, payment institutions and licensed cryptoasset service providers to conduct specified services, with restrictions on unbacked assets. The controlling reference is Prakas on Transactions Related to Cryptoassets (B7-024-735 Prokor). National Bank of Cambodia is the principal authority identified for the national or regional perimeter. Crypto is not sovereign legal tender; separate securities, payments, foreign-exchange, consumer, sanctions and tax rules may apply according to the token and activity.

Tax Information

Tax treatment in Cambodia depends on the taxpayer, source of income and activity. Disposals, rewards, mining, staking, employment receipts and business use may be treated differently; confirm current rates, valuation rules, reporting and indirect-tax treatment with General Department of Taxation.

Individual Tax Treatment

Individuals should retain acquisition cost, disposal value, wallet and exchange histories, transaction hashes and local-currency valuations. Check income, capital, wealth, gift, inheritance and foreign-asset reporting rules with General Department of Taxation.

Business Tax Treatment

Businesses should account for crypto revenue, gains, losses, custody liabilities, payroll and expenses under ordinary company and accounting law. Tax registration, invoices, withholding, VAT or sales tax and cross-border reporting remain separate obligations.

General Department of Taxation

Business & Licensing

Covered exchanges, brokers, custodians, transfer providers, token issuers or other VASPs must obtain the licence, registration or approval required by National Bank of Cambodia before operating or targeting local customers.

AML / KYC Requirements

Covered firms must apply customer and beneficial-owner identification, risk classification, sanctions screening, transaction monitoring, recordkeeping and suspicious-transaction reporting under national AML/CFT rules.

Primary Regulator

National Bank of Cambodia

nbc.gov.kh

Crypto Laws & Regulations in Cambodia

Regulationeffective

Prakas on Transaction Related to Cryptoassets

Published: December 26, 2024Effective: December 26, 2024Ref: B7-024-735 Prokor

Cambodia creates approval and licensing paths for banks, payment service institutions and CASPs handling exchange, transfer, custody and related cryptoasset activities.

Current state: In force from 2024-12-26; implementing approvals and sector rules apply

BankingCustodyLicensingExchangesPayments

Official Source