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Asia-Pacific · Southeast Asia

Online gambling in Cambodia: regulation, licence and market guide

Prohibited Reviewed September 2026 Site language available

Cambodia has banned online gambling since a Prime Ministerial directive of August 2019, licenses land-based casinos for foreign visitors under the Law on the Management of Commercial Gambling 2020, and bars its own citizens from gambling.

Regulator
CGMC, MEF, Ministry of Interior and National Police
Local licence for private operators
No
Operator tax
Gross gaming revenue tax of 7% on mass gaming and 4% on VIP gaming, replacing lump-sum assessments from 2022, plus 10% VAT enforced from January 2025 and a 1% monthly prepayment of income tax; annual licence, table and machine fees. No online gambling tax exists because no online gambling is lawful.
Player tax
No tax on winnings is applied to the foreign players casinos may admit as verified; Cambodian citizens may not gamble.
Currency
Cambodian riel (KHR)
Languages
Khmer
Payment methods players use
cash (US dollars and riel), debit and credit cards, bank transfer, Bakong and mobile wallets (non-gambling)
Last reviewed
September 2026

Cambodia was once a hub for online gambling licences issued alongside casino permits, but a directive of 18 August 2019 stopped new online licences and let existing ones expire at the end of that year. The Law on the Management of Commercial Gambling, promulgated on 14 November 2020, created the Commercial Gambling Management Commission of Cambodia (CGMC) and a licensing regime for casinos, betting and luck-based games in physical venues, with no online category. Casinos, 195 of which were licensed at the end of 2025 (160 in Preah Sihanouk province), may admit only foreign passport holders, pay a gross gaming revenue tax of 7% on mass play and 4% on VIP play, and since 2021 must meet minimum capital of about US$100 million (US$200 million inside an integrated resort). NagaWorld in Phnom Penh holds a 70-year licence to 2065 with exclusivity within 200 km of the capital until 2045.

VerticalStatus in Cambodia
Online casinoRestricted
Sports bettingRestricted
Online pokerRestricted
LotteryRestricted
Social casino (free to play)Unclear

Prohibited: Online gambling is illegal for operators and players and is enforced.

Who regulates gambling in Cambodia?

Cambodia gambling licence: how it works

No online gambling licence exists in Cambodia; the 2019 directive ended the practice of attaching online permits to casino licences and the 2020 law licenses only physical commercial gambling. Land-based casino licences are issued by the CGMC for up to 20 years inside an integrated resort or up to five years outside one, renewable, with an annual licence fee of KHR 400 million (about US$100,000) and minimum capital under Sub-Decree 166 of KHR 800 billion (about US$200 million) for integrated resorts and KHR 400 billion (about US$100 million) for stand-alone casinos, phased in for operators licensed before 2020. The law divides the country into zones where gambling is prohibited, permitted or promoted, requires licences to be displayed, and bars Cambodian citizens from entering casinos. In February 2026 the CGMC suspended or revoked five casino licences and announced administrative action against non-compliant operators.

What an applicant needs

  • Cambodian company licensed by the CGMC for a casino in a permitted or promoted zone
  • Minimum capital of about US$200 million (integrated resort) or US$100 million (stand-alone), phased for pre-2020 licensees
  • Annual licence fee of KHR 400 million plus per-table and per-machine fees
  • No admission of Cambodian citizens; identity checks at entry
  • Registration for the gross gaming revenue tax, VAT and monthly income-tax prepayments; AML compliance with the Cambodia Financial Intelligence Unit
  • No online gambling of any kind
Licence cost
Casino licence fee of KHR 400 million (about US$100,000) a year, with table and machine fees on top (BNG Legal, 2023); minimum capital of about US$100 million to US$200 million under Sub-Decree 166. No online licence exists.
Duration
Up to 20 years for casinos inside integrated resorts and up to five years outside them, renewable; NagaWorld's legacy licence runs to 2065.
Local entity required
Yes
Processing time
Not published; not applicable to online gambling.

Gambling taxes in Cambodia

  • Operators: Gross gaming revenue tax of 7% on mass gaming and 4% on VIP gaming, replacing lump-sum assessments from 2022, plus 10% VAT enforced from January 2025 and a 1% monthly prepayment of income tax; annual licence, table and machine fees. No online gambling tax exists because no online gambling is lawful.
  • Players: No tax on winnings is applied to the foreign players casinos may admit as verified; Cambodian citizens may not gamble.
  • Also: The CGMC reported total mandatory revenue of about KHR 290.74 billion (US$72.4 million) from the regulated sector in 2025, up about 14% on 2024.

Advertising, player protection, KYC and payments

Advertising

Casinos may market to foreign visitors; advertising gambling to Cambodians and promoting online gambling are unlawful and have been the subject of Prime Ministerial directives on illegal lotteries and unlicensed venues.

Responsible gaming

The core control is exclusion of citizens rather than player tools; licensees must display licences, keep entry records and follow CGMC instructions, and casino employees have needed individual licences since a July 2025 instruction.

Identity and age verification

Identity checks at casino entry to enforce the foreigners-only rule, and customer due diligence and reporting under the Law on Anti-Money Laundering to the Cambodia Financial Intelligence Unit. No online KYC regime exists.

Payments

Casinos deal in cash and cards, largely in US dollars. No lawful payment route for online gambling exists, and the National Bank of Cambodia's Bakong and bank systems are not available for gambling; enforcement targets payment agents for unlicensed online operations. Crypto is not legal tender.

Notable restrictions

  • Online gambling of every kind has been prohibited since 2019; the 2020 law has no online category
  • Cambodian citizens may not enter or gamble in casinos
  • Casinos may operate only in permitted or promoted zones with a displayed CGMC licence
  • Minimum capital of about US$100 million to US$200 million applies to casino operators
  • The CGMC can fine, suspend or revoke licences; five casino licences were suspended or revoked in February 2026

Cambodia iGaming market: size, players and payments

The CGMC reported about US$72.4 million of mandatory revenue from the regulated sector in 2025; NagaWorld publishes its own results as the largest operator. No reliable estimate exists for unlawful online play.

Casino customers are foreign visitors, chiefly from neighboring countries and China; Cambodians are barred, so there is no lawful domestic player base.

Mobile connectivity is high and the Bakong payment system is widely used, but no lawful online gambling exists for residents.

195 licensed casinos at end-2025, concentrated in Preah Sihanouk and the Thai and Vietnamese border towns, with NagaWorld holding the Phnom Penh monopoly; no lawful online operators.

What players play
baccarat and other casino tables for foreign visitorsslot machinesborder-town casinos at Poipet and Bavetlicensed lottery drawsmobile games
How they pay
cash (US dollars and riel)debit and credit cardsbank transferBakong and mobile wallets (non-gambling)

Timeline: how Cambodia got here

  1. 1995NagaWorld's predecessor opens in Phnom Penh under a long-term licence later extended to 2065
  2. 2019-08Prime Ministerial directive of 18 August stops new online gambling licences; existing permits expire at end-2019
  3. 2020-11Law on the Management of Commercial Gambling promulgated on 14 November
  4. 2021-08Sub-Decrees 165 and 166 create the CGMC and set minimum capital for casinos
  5. 2022Casino taxation moves to 7% mass and 4% VIP gross gaming revenue
  6. 2025-0110% VAT enforced on casino revenue; CGMC begins placing regulatory offices on site
  7. 2025-07CGMC instruction requires licensing of casino employees
  8. 2026-02CGMC suspends or revokes five casino licences and reports 2025 mandatory revenue of about US$72 million

Outlook

The CGMC's stated priorities for 2025–2026 were supervision rather than expansion: on-site regulatory offices, employee licensing, AML compliance and action against non-compliant casinos. Trade commentary suggests the commission may eventually clarify how the 2020 law treats digital gaming, but no proposal to relicense online gambling or to admit Cambodian players existed in September 2026, and regional pressure over scam operations argues against liberalization.

GameBridge and Cambodia

Not served by GameBridge. Online gambling has been prohibited in Cambodia since 2019, citizens may not gamble at all and the 2020 law has no online category, so GameBridge excludes Cambodia by geo-controls by default; this page exists so compliance teams can verify that status quickly.

Cambodia is on the default country deny list of every real-money brand on GameBridge, enforced by GeoIP with a device GPS re-check and a restricted-region page, and the setting is logged for audit. GameBridge does not configure casino, sportsbook, poker or lottery products for users in Cambodia under any model, does not supply systems to land-based casinos and does not integrate Cambodian payment rails for gambling. Whether a free-to-play game with no stakes and no prizes may be offered to Cambodian users is a question for the operator's counsel under the 2020 law and the Penal Code.

Frequently asked questions

Is online gambling legal in Cambodia?
No. A Prime Ministerial directive of 18 August 2019 stopped the issue of online gambling licences and let existing ones expire at the end of 2019, and the Law on the Management of Commercial Gambling 2020 licenses only physical casinos, betting and luck-based games. Cambodian citizens may not gamble at all; licensed casinos admit foreign passport holders only.
How much does a Cambodia casino licence cost?
The CGMC charges an annual casino licence fee of KHR 400 million, about US$100,000, plus per-table and per-machine fees, and Sub-Decree 166 requires minimum capital of about US$200 million for a casino inside an integrated resort or US$100 million for a stand-alone casino, phased in for operators licensed before 2020. Licences run up to 20 years inside integrated resorts and five years outside.
What is the gambling tax rate in Cambodia?
Casinos pay 7% of gross gaming revenue on mass play and 4% on VIP play, plus 10% VAT enforced from January 2025, a 1% monthly income-tax prepayment and licence, table and machine fees. The CGMC reported about US$72.4 million of mandatory revenue from the sector in 2025. There is no online gambling tax because no online gambling is lawful.
Can Cambodian citizens gamble in Cambodia's casinos?
No. The 2020 law bars Cambodian citizens from entering or playing in casinos, which exist to serve foreign visitors, particularly from neighboring countries where gambling is prohibited. Casinos check identity at entry, and the CGMC can fine, suspend or revoke the licence of an operator that admits locals; five licences were suspended or revoked in February 2026 for breaches of the law.
Can a foreign company get a Cambodia gambling licence?
Only for a land-based casino through a Cambodian-licensed company in a permitted or promoted zone, subject to the CGMC's capital, fee and compliance requirements, and only to serve foreign visitors. Phnom Penh is closed to competitors because NagaWorld holds exclusivity within 200 km until 2045. No online licence of any kind is available.
Does GameBridge serve operators in Cambodia?
No. Cambodia is on the default deny list of every real-money brand on the platform, GameBridge does not supply land-based casino systems and no real-money content is exposed to users in Cambodia. Compliance teams can use this page to confirm the exclusion; see the Asia-Pacific market page for the markets GameBridge does serve.

Sources and review

Reviewed against the sources below on 11 September 2026. Regulation changes; confirm the current position with local counsel before launch.

Regulatory summaries are provided for orientation only and are not legal advice. Licensing requirements change; we validate them with you during scoping.

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