Regulatory AuthorityCommercial Gambling Committee of Cambodia (CGCC)
License CostVaries
Regulation by Activity Type
Casinos
Prohibited
Online Casinos
Prohibited
Betting
Prohibited
Online Betting
Prohibited
Lotteries
Prohibited
Poker
Prohibited
Highlights
Cambodia's Commercial Gaming Management Law was enacted in 2020, creating a comprehensive legal framework for gambling.
Casino licenses are issued by the GMC and can last up to 20 years in promoted zones or 5 years in favored zones.
Casinos must meet high minimum capital requirements: around USD 200 million for integrated resorts and USD 100 million otherwise.
Gambling is officially prohibited for Cambodian citizens, but foreigners can gamble in licensed casinos with a foreign passport.
Taxation on gross gaming revenue ranges from 4% to 7%, depending on the type and location of the gambling operation.
Online gambling is banned for both locals and foreigners, with enforcement strengthened since 2019.
The GMC regulator oversees licensing, policy, enforcement, and approval of all commercial gaming activities in Cambodia.
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Legislation
Primary Legislation
The principal legal framework governing gambling in Cambodia is established by the following key laws:
Law on the Management of Integrated Resorts and Commercial Gambling (LMCG): Enacted in November 2020, this comprehensive legislation provides the primary regulatory structure for all forms of commercial gaming in Cambodia. The LMCG covers land-based casinos, integrated resorts, online gaming, and other betting activities involving monetary benefit. It defines the legal regime for licensing, operation, and management of commercial gambling, and establishes zoning rules that designate prohibited, promoted, and favored gaming zones. The LMCG also sets out consumer protection measures and anti-fraud provisions.
Law on Suppression of Gambling (1996): This earlier law prohibits unauthorized gambling activities within Cambodia and prescribes penalties for violations. While the 1996 law remains in force, its provisions have been largely superseded or supplemented by the LMCG regarding the regulation of licensed commercial gambling. The 1996 law still underpins the general prohibition of unlicensed gambling, especially for Cambodian citizens.
Regulatory Authority
Oversight and enforcement of gambling legislation in Cambodia are centralized under a dedicated government body:
Integrated Resort Management and Commercial Gambling Committee (GMC): The GMC is the primary regulatory authority established by the LMCG. It is responsible for defining gaming policy, issuing regulations, approving games, collecting gaming revenue, granting licenses, and supervising compliance with gambling laws. The GMC is composed of members appointed by various government ministries and holds broad supervisory and enforcement powers over the commercial gaming sector.
License Types
Types of Gambling Licenses in Cambodia
Casino License: The primary license for operating land-based casinos within Cambodia. These are issued for specific locations and are divided into "promoted zones" (special economic zones with longer license durations) and "favored zones" (other designated areas).
Junket Operator License: Allows companies to organize and bring groups of players (often VIPs) to licensed casinos. Junket operators must incorporate a local entity and register with the relevant authority.
Other Commercial Gaming Licenses: The legal framework also covers other games of chance and betting activities, though casino operations remain the dominant form of licensed gambling.
Application Process and Procedures
Regulatory Body: The Commercial Gambling Management Commission of Cambodia (CGMC) is responsible for issuing, renewing, and supervising all gambling licenses.
Application Submission: Applicants must submit a comprehensive application to the CGMC, including detailed business plans, company registration documents, proof of financial capacity, and information on management and staff qualifications.
Approval of Games: All games and rules must be pre-approved by the CGMC before operation. Only licensed staff may operate approved games.
Display of License: Licensed operators must display the original license or certificate of legality in a visible place at the business premises.
License Duration and Renewal Conditions
Casino License Duration:
Up to 20 years in promoted zones (special economic zones).
Up to 5 years in favored zones (other designated areas).
Junket Operator License: Valid for one year and subject to annual renewal.
Renewal: Operators must apply for renewal before expiration, demonstrating continued compliance with all regulatory requirements and payment of applicable fees.
Licensing Costs and Financial Requirements
Minimum Capital Requirement: For casino operators within integrated resorts, the minimum capital is at least KHR 800,000,000,000 (approximately USD 200 million).
Application and Annual Fees: Fees vary depending on the license type and location. For casinos, annual licensing fees are phased and increase over time, for example:
Year 10–12: KHR 320,000,000 (approx. USD 80,000) per year
Year 13–15: KHR 360,000,000 (approx. USD 90,000) per year
Financial Documentation: Applicants must provide proof of sufficient financial resources to operate and maintain the business.
Key Requirements for Obtaining and Maintaining a License
The applicant must be a company legally established and registered in Cambodia, with clear governance structures ensuring accountability and transparency.
Operators must demonstrate adequate financial and human resources, with staff possessing the necessary knowledge and experience for their roles.
Applicants must have suitable infrastructure, including IT systems and backup facilities, to support safe and effective casino operations.
Comprehensive risk management and internal control systems must be in place.
Operators must have effective business control mechanisms and comply with all regulatory guidelines issued by the CGMC.
Licenses are valid only for the designated premises; using a license at an unauthorized location is considered fraudulent and subject to legal action.
Summary Table: Casino License Key Details
Aspect
Details
Regulator
Commercial Gambling Management Commission of Cambodia (CGMC)
License Types
Casino, Junket Operator, Other Commercial Gaming
Duration
Up to 20 years (promoted zone), up to 5 years (favored zone)
Minimum Capital
KHR 800,000,000,000 (approx. USD 200 million) for integrated resort casinos
Annual Fees
From KHR 320,000,000 (USD 80,000) to KHR 360,000,000 (USD 90,000) in later years
Renewal
Application required before expiration, proof of compliance and fee payment
Internal controls, risk management, visible display of license, compliance with CGMC
Gambling Tax
Casino Tax Rates in Cambodia
Standard casino operators are taxed at a rate of 7% on Gross Gaming Revenue (GGR).
For integrated resorts, the tax structure is split:
Mass-market gaming: 7% of GGR
VIP gaming: 4% of GGR
These rates apply to land-based casinos. Online gambling and sports betting are currently not covered by the existing legislation and are not subject to these rates.
Type of Operation
Tax Rate (GGR)
Standard Casino
7%
Integrated Resort (Mass Market)
7%
Integrated Resort (VIP)
4%
Other Tax Obligations
All commercial gambling entities are subject to a 20% profit tax (corporate income tax) on net profits.
There is a 1% prepayment of income tax based on monthly turnover.
Value Added Tax (VAT) also applies to certain non-gaming income streams.
Withholding tax obligations may apply to specific payments, such as those to non-resident service providers.
Basis for Taxation
The primary basis for gaming tax is Gross Gaming Revenue (GGR), defined as the difference between amounts wagered and winnings paid out.
Profit tax and prepayment of income tax are based on net profit and turnover, respectively.
Tax Reporting and Payment Procedures
All gambling operators must register with the General Department of Taxation (GDT).
Operators are required to declare all gambling and non-gambling income.
Proper accounting records must be maintained, and supporting documents retained for at least 10 years.
Tax filings and payments are generally due on a monthly and annual basis, according to standard Cambodian tax procedures.
Tax Incentives, Exemptions, and Special Provisions
Grandfathered operators under the previous regime may continue to pay the 7% GGR tax rate.
No specific tax exemptions or incentives for new operators have been officially published, though the lower VIP rate (4%) for integrated resorts serves as a targeted incentive.
Prohibited Individuals
Age Restrictions and Identification Requirements
Only individuals aged 18 and above are permitted to participate in legal gambling activities.
Cambodian citizens are generally prohibited from entering casinos; entry is restricted to foreigners, who must present a foreign passport for identification. This requirement is strictly enforced at casino entrances.
Some exceptions exist for government-sponsored lotteries, which are accessible to Cambodian citizens, but other forms of gambling remain off-limits to locals.
Individuals who are financially or mentally incompetent are not permitted to gamble.
Prohibited Activities and Game Restrictions
All unauthorized forms of gambling are prohibited for Cambodian citizens, including casino gaming, most betting, and online gambling.
Online gambling is explicitly banned for both operators and players within Cambodia.
Slot machines were previously available but were banned for Cambodian citizens in 2009 due to concerns about problem gambling and related violence. Slot machines may still be available to foreigners in casinos.
Only government-sponsored lotteries are legally accessible to Cambodian citizens; all other gambling activities are restricted to foreigners.
Advertising and Marketing Limitations
Advertising and marketing of gambling services are tightly controlled, especially regarding targeting Cambodian citizens.
Operators are prohibited from promoting gambling to locals or using advertising that encourages citizens to participate in restricted gambling activities.
Marketing materials must not mislead or entice vulnerable groups, including minors and those with gambling problems.
Responsible Gambling Requirements and Player Protection Measures
Operators are required to implement responsible gambling policies, including clear information and support for problem gamblers.
Casinos must have internal controls to prevent access by prohibited persons, such as Cambodian citizens and minors.
Measures must be in place to prevent cheating, fraud, and criminal activities within gambling venues.
Operators are expected to provide information on responsible gambling and resources for seeking help with gambling addiction.
Geographic and Location Restrictions
Gambling venues, particularly casinos, are only permitted in designated zones known as "promoted" or "favored" zones. All other areas are considered "prohibited zones," where gambling operations are not allowed under any circumstances.
Casinos are often located near border areas or in tourist destinations to attract foreign visitors and avoid access by Cambodian citizens.
Strict enforcement of geographic restrictions is maintained to prevent illegal gambling operations outside approved zones.
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Timeline
Year/Date
Event
1996
Adoption of the Law on the Suppression of Gambling, which effectively banned most forms of gambling for Cambodian citizens but allowed for the licensing of casinos catering to foreigners.
1999
Issuance of the first casino licenses, marking the start of the regulated casino industry in border areas and tourist zones.
2019
Prime Minister Hun Sen announces a ban on the issuance of new online gambling licenses and declares that existing online gambling operations will not be renewed after the end of the year, aiming to curb illegal activities and money laundering.
November 2020
Enactment of the Commercial Gaming Management Law, establishing a comprehensive legal framework for the regulation of all forms of commercial gambling, including casinos and other games of chance.
October 2022
The Commercial Gambling Management Commission of Cambodia (CGMC) issues new guidelines for gambling businesses, intensifying crackdowns on illegal gambling and reinforcing the requirement for visible display of valid licenses at all casino premises.
Requirements
Software Certification and Technical Standards
All gaming software and systems used by operators must be certified by accredited testing laboratories to ensure fairness, randomness, and compliance with technical standards defined by the Cambodian regulator.
Gaming equipment, including random number generators (RNGs), must undergo regular testing and certification to verify their integrity and correct operation.
Operators are required to implement robust system security measures, including firewalls, intrusion detection, and secure communication protocols to protect gaming infrastructure from unauthorized access and manipulation.
Technical documentation and change management logs for all gaming systems must be maintained and made available for regulatory inspection.
Data Protection, Privacy Measures, and Server Location
Operators must ensure the confidentiality and security of all player data, implementing encryption for data at rest and in transit.
Personal data must be stored in secure environments with restricted access, and operators are required to have data retention and deletion policies in line with Cambodian data protection requirements.
Gaming servers hosting player data and core gaming operations are generally required to be physically located within Cambodia or in approved jurisdictions, subject to regulator oversight and inspection rights.
Operators must have procedures in place for data breach notification and incident response, including timely communication with the regulator and affected parties.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must implement comprehensive AML programs, including automated transaction monitoring systems to detect and report suspicious activities.
Mandatory KYC procedures require verification of customer identity, age, and source of funds before allowing participation in gambling activities.
Enhanced due diligence is required for high-risk customers and transactions exceeding predefined thresholds.
Operators must maintain detailed records of customer identification, transactions, and AML checks for a minimum period as specified by the regulator.
All suspicious transactions must be promptly reported to the Cambodian Financial Intelligence Unit or the designated authority.
Financial Reporting, Auditing Standards, and Record-Keeping Requirements
Operators are required to maintain accurate and up-to-date financial records, including daily gaming revenue, payouts, and player account balances.
Regular submission of financial statements and gaming activity reports to the regulator is mandatory, following recognized accounting standards.
Operators must undergo annual independent audits of their financial and gaming systems, with audit results submitted to the regulatory authority.
All records, including financial, operational, and customer data, must be retained for a minimum period as stipulated by Cambodian regulations and must be accessible for regulatory review.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must integrate responsible gambling features into their platforms, such as self-exclusion mechanisms, deposit and loss limits, and reality checks.
Systems must be capable of enforcing player-imposed or regulator-mandated limits automatically and without delay.
Responsible gambling information and support resources must be prominently displayed and easily accessible to players at all times.
Operators are required to implement monitoring tools to identify and intervene in cases of suspected problem gambling behavior, with technical logs maintained for all interventions and player requests related to responsible gambling.
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
