Cambodia Cryptocurrency Tax
Detailed cryptocurrency tax rates and rules for Cambodia in 2026.
Crypto TaxKHR
Cambodia has not introduced specific cryptocurrency tax legislation. The National Bank of Cambodia has prohibited financial institutions from dealing in cryptocurrency. The country is developing its own digital currency (Bakong) as a payments system.
Crypto Tax Status
Not Taxed
Treatment
Not regulated
Additional Notes
Despite the prohibition on financial institutions, individual cryptocurrency use exists. Cambodia's Bakong digital payments system uses blockchain technology for interbank settlements.
How Cambodia Crypto Tax compares
Cambodia does not tax cryptocurrency gains. 135 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.