How is cryptocurrency taxed in Cambodia?

In Cambodia, cryptocurrency gains are taxed as income.

“Profits derived by taxpayers from the trading or exchange of crypto-assets are treated as taxable income and are subject to the prevailing income tax regime; there is currently no separate capital gains tax applicable to such transactions.”

This reflects guidance from General Department of Taxation, Cambodia, as of 2023-12-31.

See the full Cambodia crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare Cambodia with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: General Department of Taxation, Cambodia, as of 2023-12-31