Gross gaming revenue taxation reportedly ranges from 4% to 7% depending on the type and location of the gambling operation, layered over corporate income tax. The tax framework is light by international comparison but applies only to the licensed land-based sector.
Jurisdictions › Cambodia › Tax
Cambodia · Question 05 of 11
Tax: What is the tax take?
Mixed · Uncertain · AI-generated · Back to full Cambodia report →
Key section parameters
| Jurisdiction | Cambodia (KH) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Uncertain |
| Review status | AI-generated |
| Last collected | 19 Oct 2026 |
Summary answer
Gross gaming revenue taxation reportedly ranges from 4% to 7% depending on the type and location of the gambling operation, layered over corporate income tax. The tax framework is light by international comparison but applies only to the licensed land-based sector.