Crypto tax in Cambodia
How is cryptocurrency taxed in Cambodia?
Cryptocurrency is classified as taxable capital gains in Cambodia. The headline rate for this tax is 20%.
Common questions
- What is the capital gains tax rate for crypto in Cambodia?
- The capital gains tax rate for cryptocurrency in Cambodia is 20%.
- Are there exemptions for long-term crypto holdings in Cambodia?
- No, Cambodia does not offer long-term exemptions for cryptocurrency holdings taxed as capital gains.
Crypto in Cambodia is taxed as a capital gain.
Treatment
taxed as a capital gain
Long-term
Still taxed
Headline rate
20%
For an individual relocating to Cambodia, gains from selling or exchanging cryptocurrency are generally treated as capital gains on intangible assets and taxed at a flat 20% rate, with no lower tax for long-term holding.
“The GDT classifies cryptocurrencies as "intangible assets" for tax purposes. This means that they are not considered legal tender or currency but rather as a type of property or investment. The GDT has stated that cryptocurrency transactions are subject to the following taxes: Capital Gains Tax: Gains from the sale or exchange of cryptocurrencies are subject to a 20% capital gains tax. The taxable gain is calculated as the difference between the selling price and the acquisition cost of the cryptocurrency.” — General Department of Taxation, Cambodia (as summarized via Heavnn University, citing the Tax Law and 2022 GDT Guidelines on Cryptocurrency Transactions)
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.