Gaming Law

Commercial gambling in Cambodia is governed by the Law on the Management of Commercial Gambling, promulgated on November 14, 2020. The law sets out licensing requirements, tax rates, permitted locations and the powers of a dedicated regulator.

The regulator

The Commercial Gambling Management Commission of Cambodia (CGMC) regulates the industry and issues all licenses. Its organization and functions are set out in Sub-Decree No. 165 of August 26, 2021.

Where gambling is permitted

The law divides the country into prohibited zones and permitted zones. A casino may operate only in a permitted zone. Cambodian nationals are not permitted to gamble in casinos.

Types of license

Depending on the activity, the CGMC may issue licenses for:

• Casino gambling;
• Betting;
• Luck-based games;
• Other commercial gambling;
• Special employees;
• Promoters (junkets); and
• Manufacturers, installers, importers, sellers and distributors of gambling equipment and software.

The procedures for the issue, transfer and renewal of casino and luck-based game licenses are set out in Prakas No. 002 of October 21, 2021. An application to renew a license must be filed at least six months before it expires.

Minimum capital

• Integrated resort development: KHR 2 trillion (approximately US$500 million) under Prakas No. 001.
• Casino operator within an integrated resort: at least KHR 800 billion.
• Casino operators licensed before the law: at least KHR 400 billion (approximately US$100 million), to be met in five phases under Sub-Decree No. 166 of August 26, 2021.

An applicant to develop an integrated resort must also complete legal and tax registration, obtain approval-in-principle from the Office of the Prime Minister, secure land development rights, and sign a development agreement with the CGMC.

Tax and compliance

• Gaming tax is charged on gross gaming revenue at 7% for mass-market play and 4% for VIP play.
• Operators must maintain risk management and internal control systems.
• The law includes controls against money laundering and the financing of terrorism.
• Offences are punished under the law and a separate sub-decree on penalties.

Capital thresholds, fees and zoning are set by sub-decree and Prakas and change from time to time. Investors should confirm the current requirements with the CGMC before committing to a project.