Tax Map · Clasificación de impuestos sobre criptomonedas

Impuestos sobre criptomonedas en Cambodia

Cripto en Cambodia es gravado como una ganancia de capital.

Para un individuo que se muda a Camboya, las ganancias de la venta o intercambio de criptomonedas generalmente se tratan como ganancias de capital sobre activos intangibles y se gravan a una tasa fija del 20%, sin impuestos más bajos por tenencia a largo plazo.

“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)

Refleja el tratamiento de las disposiciones de criptomonedas de un individuo. Estimar — confirmar contra la fuente enlazada. Ver la metodología.