Cambodia: gambling regulation and licensing

Cambodia licenses land-based casinos for foreigners and allows no licensed online gambling. The Law on the Management of Commercial Gambling, promulgated on 14 November 2020, created the Commercial Gambling Management Commission of Cambodia (CGMC), an 11-member body chaired by the Minister of Economy and Finance. The CGMC licenses casinos, betting and games of chance such as lotteries, and confines casino and betting games to casino premises. Cambodian nationals, public officials included, and anyone under 18 may not gamble in casinos; the ban on nationals does not cover games of chance. Casinos pay gambling duty of 7% of gross gaming revenue, or 4% on premium players at integrated resorts, declared monthly. Minimum capital is KHR 800 billion for an integrated resort casino and KHR 400 billion elsewhere, and the annual casino licence fee is KHR 240 million. A 2019 government circular stopped all new online betting licences, and no licence type covers remote play. Casinos nonetheless ran live online betting from their premises until 2026. The government announced on 5 September 2026 that this would stop, provincial governors set a 30 September deadline, and the Prime Minister has been reported as saying the closure is permanent. Enforcement is driven by the campaign against online scams under Royal Government Order No. 01 BB of July 2025: the anti-scam commission reported 18 casino licences revoked and 9 suspended by September 2026. Casino licences falling due on 31 December 2026 must be renewed, and renewal requires connection to the CGMC Central Monitoring System and automatic KYC.

Regulator

Commercial Gambling Management Commission of Cambodia (CGMC)

Regulator type

Gaming board

Headline tax

See Taxation

Licence required

Yes

Minimum age

18+

Tax base

Gambling duty on casinos is charged on gross gaming revenue: all revenue received or receivable from all games in the casino, less all winnings paid to players (Law on the Management of Commercial Gambling, art. 82; Prakas 624 MEF.Prk, prakas 3). The rate is 7%, except for casinos in integrated resorts, which pay 4% on revenue from premium players and 7% on revenue from mass players. Game-of-chance operators pay 10% to 15% of gross revenue depending on the year of their licence. Operators are also subject to the general tax law (art. 81).

Capital

Phnom Penh

Currency

KHR

Official languages

Khmer

Built from the record on this page, last verified 21 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licence required

Yes

Application window

Not yet verified

Local establishment required

Yes

Local server required

Not yet verified

Bank guarantee or bond

A business deposit set by the CGMC is required with a casino licence application (Law, art. 37) and must be evidenced on renewal (CGMC Notice 002/26); the amount was not verified.

Certification requirements

Game types, rules, equipment and software need CGMC approval before use, and the CGMC may test them at the applicant’s cost (Law, arts. 74 to 78). Casinos must run electronic security and surveillance systems inside and at the entrances, which the CGMC may inspect (arts. 58 and 80). For the 2026 renewals, casinos need a casino management system able to connect to the CGMC Central Monitoring System.

Barriers to entry

Only companies registered for commerce and tax in Cambodia may apply (Law, arts. 30 and 37). A casino needs Prime Minister approval in principle and a casino development agreement with the CGMC (art. 30), minimum capital of KHR 800 billion in an integrated resort or KHR 400 billion elsewhere (Sub-decree 166), and must pass suitability tests on financial capacity, experience and the reputation of key shareholders and special employees (art. 39). No online licence exists.

Headline GGR tax

7% GGR

Effective date

1 Jan 2021

Withholding mechanism

Monthly self-declaration and payment by the 20th of the following month into National Treasury accounts at the National Bank of Cambodia (Law, art. 84; Prakas 624 MEF.Prk, prakas 7).

Tax base

Gambling duty on casinos is charged on gross gaming revenue: all revenue received or receivable from all games in the casino, less all winnings paid to players (Law on the Management of Commercial Gambling, art. 82; Prakas 624 MEF.Prk, prakas 3). The rate is 7%, except for casinos in integrated resorts, which pay 4% on revenue from premium players and 7% on revenue from mass players. Game-of-chance operators pay 10% to 15% of gross revenue depending on the year of their licence. Operators are also subject to the general tax law (art. 81).

Minimum age

18+

National self-exclusion

Not yet verified

KYC timing

At entry to the gaming hall

AML regime

Commercial gambling operators must have internal controls against money laundering and terrorist financing, against corruption, and on protecting gambling revenue (Law, art. 54), and an annual independent audit by a CGMC-approved auditor (art. 56).

Central monitoring system

The CGMC operates a Central Monitoring System; casinos renewing licences for 2027 must run a casino management system that can connect to it (CGMC Notice 002/26).

KYC requirements

Casinos must keep out persons barred under art. 68 of the Law (Cambodian nationals, under-18s, persons declared bankrupt or incapacitated, intoxicated persons, persons carrying weapons, and the operator’s own staff), with security staff at a defined gaming hall entrance, CCTV there 24 hours a day and a register of barred persons with photographs (CGMC Guidelines 013/23 and 016/25). For the 2026 licence renewals the CGMC requires an automatic KYC system.

Stake limits

Not yet verified

Reporting obligations

Monthly gambling duty declarations by the 20th (Law, art. 84); periodic reports and information set by the CGMC (art. 57); immediate notice of events affecting the operator or the suitability of its key shareholders and special employees, and of disputes with them (art. 58); reports to the CGMC after removing barred persons (art. 72).

Game content restrictions

Only game types and rules approved by the CGMC may be offered, played by licensed special employees (Law, art. 74). ATMs are banned in casino gaming areas (art. 80).

Advertising permitted

Not yet verified

Celebrity and influencer rules

The CGMC’s 2023 notice names influencers and social media content creators and orders them to stop promoting commercial and illegal gambling online.

Social media rules

Creating pages or accounts that carry illegal gambling content, and sharing such content, must stop (Ministry of Interior Circular 032 SRNN).

Penalties for breach

KHR 20 million fine for advertising without CGMC permission (Sub-decree 102, art. 27).

Credit card ban

Not yet verified

Crypto stance

Not yet verified

Withdrawal timeframe rules

Operators must pay winnings in full to players, in cash or by another lawful method, when a player wins correctly; failure carries a KHR 100 million fine (Sub-decree 102, art. 17).

Currency restrictions

ATMs are banned inside casino gaming areas (Law, art. 80), with a KHR 50 million fine (Sub-decree 102, art. 25). Gambling duty is paid into separate National Treasury accounts for riel and for foreign currency (Prakas 624 MEF.Prk, prakas 7).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

CGMC warnings, licence suspension and revocation (Law, arts. 87 to 90). Transitional fines under Sub-decree 102 include KHR 8 million a day for operating a casino on an expired licence, KHR 100 million for an unapproved transfer, operating while suspended or closing without approval, KHR 50 million for letting barred persons gamble, KHR 20 million for unapproved advertising, and 10% or 25% of unpaid duty plus 2% a month; fines not paid within 30 or 60 days double or treble.

Criminal penalties

Operating or taking part in commercial gambling without a licence, supplying gaming equipment without approval, forgery, fraud and breach of trust are punished under the Criminal Code (Law, art. 93). Technology-enabled scams carry up to life imprisonment under the 2026 Law on Combating Technology-Enabled Scams.

Operator liability

Licensees answer to the CGMC for breaches of the Law, licence conditions and government orders; casinos found hosting scam operations have had licences revoked, and the CCOS works with prosecutors, courts and the Cambodia Financial Intelligence Unit to freeze and confiscate assets of casino owners and shareholders.

Player liability

Cambodian nationals may not gamble in casinos or commercial gambling establishments (Law, art. 68); a barred person who gambles forfeits winnings to the state (art. 70). Taking part in unlicensed commercial gambling is punishable under the Criminal Code (art. 93).

1. 26 Jan 1996

   Law on the Suppression of Illegal Gambling promulgated; casinos later confined to areas outside 200 km of Phnom Penh, except border areas, Bokor and Kirirom

2. 18 Aug 2019

   Circular 07 SRNN stops all new online betting licences and bars renewals

3. 5 Oct 2020

   National Assembly adopts the Law on the Management of Commercial Gambling

4. 14 Nov 2020

   Law on the Management of Commercial Gambling promulgated, creating the CGMC

5. 1 Jan 2021

   Gambling duty under the 2020 Law applies from fiscal year 2021

6. 26 Aug 2021

   Sub-decrees 165 (CGMC organisation) and 166 (casino minimum capital)

7. 13 Oct 2021

   Prakas 624 sets gambling duty procedures and game-of-chance rates

8. 31 May 2022

   Sub-decree 102 sets transitional fines

9. 15 Sept 2023

   CGMC orders a halt to commercial gambling advertising and online promotion by influencers

10. 14 Jul 2025

    Royal Government Order No. 01 BB launches the campaign against technology-based fraud, with duties for the CGMC

11. 10 Oct 2025

    CGMC Guideline 016/25 on keeping barred persons, including all Cambodians, out of casinos

12. 9 Feb 2026

    CGMC Guideline 003/26 gives casinos a final instruction on floor plans and scam-free premises

13. 12 Mar 2026

    CGMC opens renewals for casino licences expiring on 31 December 2026, deadline 30 June 2026

14. 6 Apr 2026

    Law on Combating Technology-Enabled Scams enacted

15. 11 Jun 2026

    CGMC revokes the Roxy Hotel & Casino licence in Bavet, the latest of several scam-linked revocations since April

16. 5 Sept 2026

    Interior Minister announces online gambling at all casinos will be suspended from October

17. 8 Sept 2026

    Anti-scam commission reports 18 casino licences revoked and 9 suspended

18. 30 Sept 2026

    Provincial deadline for casinos to stop online betting

19. 1 Oct 2026

    Anti-scam commission reports 24 casinos have stopped online gambling after the 30 September deadline

20. 5 Oct 2026

    CCOS and the CGMC agree joint task forces to inspect casinos in 16 provinces

21. 8 Oct 2026

    The US State Department 2026 Trafficking in Persons Report keeps Cambodia on Tier 3, stating that in January 2026 the government issued official licences to casinos with a documented history of hosting scam centres and that scam centres tied to powerful elites were not raided

Two dates matter. Since October 2026 joint task forces of the anti-scam commission, the CGMC, police, immigration, labour officials and prosecutors have been inspecting casinos in the 16 provinces that host them, and casinos still running online betting face revocation. On 31 December 2026 casino licences falling due expire; the CGMC took renewal applications to 30 June 2026 and requires a casino management system that connects to its Central Monitoring System and automatic KYC, so the renewal decisions will show how far the licensed estate shrinks. Revocations for scam links under Order No. 01 BB and the 2026 Law on Combating Technology-Enabled Scams are continuing.

Is online gambling legal in Cambodia?

No. No licence type covers remote play, the 2020 Law confines casino and betting games to casino premises, and Circular 07 SRNN of 18 August 2019 stopped all online betting licences. Online betting run from casinos was ordered to stop by 30 September 2026.

Can Cambodians gamble in Cambodian casinos?

No. Article 68 of the Law bars Cambodian nationals, including armed forces, public officials and elected officials, from gambling in casinos and commercial gambling establishments, and a barred person who gambles forfeits winnings to the state. The ban does not apply to games of chance such as lotteries.

How are casinos taxed?

Gambling duty is 7% of gross gaming revenue, meaning revenue less player winnings. Casinos in integrated resorts pay 4% on premium players and 7% on mass players. Duty is self-declared and paid monthly by the 20th. Operators are also subject to the general tax law.

What does a casino licence cost and require?

For the 2026 renewal round, a KHR 2 million form fee, a KHR 40 million assessment fee and an annual licence fee of KHR 240 million. Minimum capital is KHR 800 billion in an integrated resort or KHR 400 billion elsewhere, and applicants must be companies registered in Cambodia.

Why are casino licences being revoked?

Under Royal Government Order No. 01 BB of July 2025, casinos found hosting online scam operations, illegal weapons or drugs lose their licences. The anti-scam commission reported 18 revocations and 9 suspensions by September 2026.

Who regulates gambling in Cambodia?

The Commercial Gambling Management Commission of Cambodia (CGMC) regulates gambling in Cambodia. Other authorities with a role include Ministry of Economy and Finance and Ministry of Interior, General Commissariat of National Police.

• Philippines
• Vietnam
• Macau
• Laos
• Thailand

Regulatory

23 Oct 2026

Philippines to Review 14-Day Visa-Free Entry for Chinese Nationals Over POGO Concerns

Malacañang has asked the Department of Foreign Affairs to look at whether January's visa-free scheme for Chinese visitors is being used to staff illegal offshore gaming and scam hubs. It is a review, not a decision, and the scheme was due one before it expires anyway.

Regulatory

14 Oct 2026

Chinese Court Sentences Three to Death Over the Wei Family's Kokang Casinos and Scam Compounds

Two courts in Fujian have sentenced the leader of the Wei family crime group, his nephew and a third defendant to death for scam compounds and casinos run under armed protection in Myanmar's Kokang region. It is the third of Kokang's "four families" to reach a verdict in China, and the first two ended in executions within about four months.

Regulatory

13 Oct 2026

US Keeps Cambodia on Tier 3, Alleging Officials Profited From Scam Centres

The State Department's 2026 Trafficking in Persons Report says senior Cambodian officials benefited from and protected scam compounds, that no scam centre trafficker was prosecuted, and that casinos with a documented history of hosting scam centres were licensed in January. It lands as Cambodia sends inspectors into casinos to enforce its online gambling ban.

Regulatory

7 Oct 2026

Cambodia Will Inspect Casinos in 16 Provinces to Police Its Online Gambling Ban

Task forces of regulators, police, immigration and labour officials and prosecutors will start inspecting licensed casinos this month, Cambodia's state news agency reports. The government now calls unlicensed online gambling a form of scam, and says it will prosecute it as one.

Corporate

7 Oct 2026

Kangwon Land's KL Saberi Slot Business Has Lost ₩14.8bn Since 2020 and Sold 77 Machines Abroad

Data obtained by an opposition lawmaker show Kangwon Land's slot machine manufacturing business has run at a loss every year since 2020, while a Philippine sales office that cost about ₩700 million found no new distributors. The losses total about $11.1 million, not the $236 million some English-language reports have carried.

Regulatory

7 Oct 2026

Thailand Blocked 945,075 Gambling URLs in Fiscal 2026, Up From 62,213 Two Years Earlier

Thailand's digital ministry says it blocked 945,075 gambling-related URLs in the year to September, most of them found by its own AI-assisted monitoring and blocked under court orders. The count measures how hard the state is pushing; it does not show whether the market has shrunk.

Corporate

2 Oct 2026

NagaCorp's Nine-Month Gaming Revenue Falls 21.5% as VIP Play Collapses and Mass Tables Turn Down

NagaWorld's operator says gross gaming revenue for the first nine months of 2026 fell to $417.9 million, with VIP rollings down by more than half. Set against its half-year results, the figures imply a third quarter about 43% weaker than a year ago, and this time the mass market fell too.

Regulatory

2 Oct 2026

Cambodia Says 24 Casinos Have Shut Down Online Gambling and Removed the Equipment

Cambodia's anti-scam commission says inspectors confirmed that 24 casinos in three provinces ended livestreamed gaming, football betting and online lotteries by the 30 September deadline and moved the equipment out. It has not said how many casinos were running online operations in the first place.

Regulatory

1 Oct 2026

IMF Says Cambodia's Vetting of Casino Owners Is Deficient Ahead of 2027 Renewals

The International Monetary Fund's 2026 review of Cambodia finds that the casino regulator checks little more than applicants' criminal record certificates and that beneficial owners face no fit and proper test at all. With most casino licences due for renewal around 2027, it wants the gambling law amended first.

All 27 articles on Cambodia →

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

1. Commercial Gambling Management Commission of Cambodia, official website

   Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh)

   Tier 1Accessed 23 Sept 2026
2. Law on the Management of Commercial Gambling, promulgated by Royal Kram NS/RKM/1120/031 of 14 November 2020

   Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

   Official Khmer text (signed scan) published in the CGMC document archive; articles read from the scan and translated for this record.

   Tier 1Accessed 23 Sept 2026Published 14 Nov 2020
3. Institutional Development Plan of the Commercial Gambling Management Commission of Cambodia 2021-2030 (Khmer and English)

   Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh)

   Tier 1Accessed 23 Sept 2026Published 13 Jul 2023
4. Sub-decree No. 165 ANKr.BK of 26 August 2021 on the organisation and functioning of the Commercial Gambling Management Commission of Cambodia

   Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

   Tier 1Accessed 23 Sept 2026Published 26 Aug 2021
5. Sub-decree No. 166 ANKr.BK of 26 August 2021 on minimum capital for casino operations

   Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

   Tier 1Accessed 23 Sept 2026Published 26 Aug 2021
6. Prakas No. 624 MEF.Prk of 13 October 2021 on the conditions and procedures for paying gambling duty from casinos and games of chance

   Ministry of Economy and Finance, via the CGMC document archive (translated)

   Tier 1Accessed 23 Sept 2026Published 13 Oct 2021
7. Sub-decree No. 102 ANKr.BK of 31 May 2022 on transitional fines for offences against the Law on the Management of Commercial Gambling

   Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

   Tier 1Accessed 23 Sept 2026Published 31 May 2022
8. Royal Government Circular No. 07 SRNN of 18 August 2019 on strengthening the management of betting on electronic machines over the internet

   Ministry of Posts and Telecommunications (mptc.gov.kh) (translated)

   The signed circular is linked from the Ministry page on asset.cambodia.gov.kh, which did not connect from outside Cambodia; the signed scan was read from the Internet Archive copy of that file. It stops new online betting licences and approvals; it does not itself set a 1 January 2020 end date, which earlier versions of this record stated.

   Archived copy

   Tier 1Accessed 23 Sept 2026Published 18 Aug 2019
9. CGMC General Secretariat notice of 15 September 2023 on managing commercial gambling advertising and preventing online advertising of illegal gambling

   Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

   Tier 1Accessed 23 Sept 2026Published 15 Sept 2023
10. Ministry of Interior Circular No. 032 SRNN on stopping the promotion of illegal gambling

    Ministry of Interior, via the CGMC document archive (translated)

    publishedAt is the date the CGMC posted the circular in its archive.

    Tier 1Accessed 23 Sept 2026Published 4 Dec 2024
11. CGMC Guideline No. 013/23 of 5 October 2023 on restrictions on gambling in casinos

    Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

    Tier 1Accessed 23 Sept 2026Published 5 Oct 2023
12. CGMC Guideline No. 016/25 of 10 October 2025 on the mechanism to stop restricted persons gambling in casinos

    Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

    Tier 1Accessed 23 Sept 2026Published 10 Oct 2025
13. CGMC General Secretariat letter No. 5098/25 of July 2025 to casino operators on strengthening management under Royal Government Order No. 01 BB

    Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

    Tier 1Accessed 23 Sept 2026Published 24 Jul 2025
14. CGMC Guideline No. 003/26 of 9 February 2026 on strengthening compliance with the law, regulations, government orders and licence conditions

    Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

    Tier 1Accessed 23 Sept 2026Published 9 Feb 2026
15. CGMC Notice No. 002/26 of 12 March 2026 on applications to renew casino licences

    Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

    Tier 1Accessed 23 Sept 2026Published 12 Mar 2026
16. CGMC press release No. 013/26 of 3 April 2026 revoking the licence of Shang Hai Resort Co., Ltd (Svay Rieng)

    Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

    Tier 1Accessed 23 Sept 2026Published 3 Apr 2026
17. CGMC press release No. 015/26 of 6 April 2026 revoking the casino licence of Gang Dao (Preah Sihanouk)

    Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

    Tier 1Accessed 23 Sept 2026Published 6 Apr 2026
18. CGMC press release No. 024/26 of 28 May 2026 revoking the casino licence of Ying Huang (Preah Sihanouk)

    Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

    Tier 1Accessed 23 Sept 2026Published 28 May 2026
19. CGMC press release No. 025/26 of 29 May 2026 revoking the casino licence of Da Jin Gang Casino & Hotel (Preah Sihanouk)

    Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

    Tier 1Accessed 23 Sept 2026Published 29 May 2026
20. CGMC press release No. 026/26 of 11 June 2026 revoking the casino licence of Le Zheng (Roxy Hotel & Casino), Bavet

    Commercial Gambling Management Commission of Cambodia (cgmc.gov.kh) (translated)

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
21. Casino Licence Revoked Following Major Anti-Scam Raid in Poipet

    Agence Kampuchea Presse, state news agency (akp.gov.kh)

    Tier 2Accessed 23 Sept 2026Published 4 May 2026
22. Editorial: RGC Steps Up Crackdown on Online Scams, Records Significant Results

    Agence Kampuchea Presse, state news agency (akp.gov.kh)

    Gives 20 casino licences revoked and 29 suspended out of 195 casinos investigated; the Commission for Combating Online Scams figures published by AKP on 2 and 8 September 2026 give 18 revoked and 9 suspended among 27 casinos subject to legal action. The two counts appear to use different bases and are both reported.

    Tier 2Accessed 23 Sept 2026Published 25 Aug 2026
23. Cambodia Freezes More Than US$300 Million in Online Scam Crackdown, 446 Cases Sent to Court

    Agence Kampuchea Presse, state news agency (akp.gov.kh)

    Tier 2Accessed 23 Sept 2026Published 2 Sept 2026
24. Cambodia’s Firm Enforcement Action: Licences of 18 Casinos Involved in Online Scams Revoked

    Agence Kampuchea Presse, state news agency (akp.gov.kh)

    Tier 2Accessed 23 Sept 2026Published 8 Sept 2026
25. Kandal provincial governor instructs five casinos in Leuk Daek district and Sampov Pun town to close online betting

    Agence Kampuchea Presse, state news agency (akp.gov.kh) (translated)

    Tier 2Accessed 23 Sept 2026Published 4 Sept 2026
26. Pailin provincial governor instructs eight casinos in Sala Krau district to close online betting by the end of September

    Agence Kampuchea Presse, state news agency (akp.gov.kh) (translated)

    Tier 2Accessed 23 Sept 2026Published 11 Sept 2026
27. Prime Minister insists online gambling ban is permanent

    Khmer Times

    Press report of the Prime Minister’s remarks of 16 September 2026 and of the Interior Minister’s announcement of 5 September 2026. No official transcript or order was located; used only for those statements, never for a status.

    Tier 3Accessed 23 Sept 2026Published 18 Sept 2026
28. Cambodia Bans Online Gambling and Betting Nationwide (CCOS: 24 casinos ceased online gambling after the 30 September 2026 deadline)

    Agence Kampuchea Presse (state news agency)

    Tier 1Accessed 14 Oct 2026Published 1 Oct 2026
29. Cambodia Launches Nationwide Casino Sweep in Escalated Crackdown on Online Gambling, Cyber Scams (CCOS and CGMC joint task forces in 16 provinces)

    Agence Kampuchea Presse (state news agency)

    Tier 1Accessed 14 Oct 2026Published 7 Oct 2026
30. 2026 Trafficking in Persons Report: Cambodia

    US Department of State

    Tier 2Accessed 21 Oct 2026Published 8 Oct 2026