Reports CAMBODIA MARKET REPORT


Casinos also have a five-year transition period from this year to change the wording on their signboards from ‘casinos’ to ‘commercial gambling’. A decision to ensure all casino gaming activities are transparent was also introduced last year and requires all gaming equipment and software as well as types of games and rules to be registered. Equipment and software in casinos must be manufactured by companies licensed by the CGMC.


b. Who are intoxicated or have drug addictions. c. Who are armed d. Minors under 18 years of age


e. Cambodian citizens including armed forces, public officials and elected citizens


f. Employees of gaming establishments where gambling takes place


7. Tax Obligations – IRs, casino operators and owners are subject to the following:


a. Casinos within IRs pay four per cent for the VIP section and seven per cent for mass market guests.


b. Casino outside of IRs pay a flat seven per cent fee. Tis is all based on the GGR (revenue minus winnings.)


c. Betting games - Ministry of Economy and Finance to decide.


Te Ministry of Economy and Finance began to implement the new revenue-based casino tax system earlier this year after being officially adopted in December 2022, two years after the LMCG was passed into law.


In October last year the General Secretariat of the CGMC issued new guidelines for the operation of commercial casinos focusing on licensing and taxation. Te guidelines require all casino owners to pay taxes ‘on time and in full’ or face legal and regulatory action.


Te DGMC had only collected eight per cent of P66 WIRE / PULSE / INSIGHT / REPORTS


the expected amount from the new taxes during the first six months of last year and much of that was from lotteries and raffles and only 20 of the country’s 200 casinos were open.


Expected revenue for last year was KHR174.2bn (US$43.5m). In 2019, casino taxes raked in $85m falling to $40m in 2020 during the pandemic. At the end of last year Cambodia had 86 licensed casinos with another 75 licences pending. Te guidelines were partly introduced in response to Hun Sen’s crackdown on illegal gambling activities and gambling dens after a dramatic increase in high-profile kidnapping cases linked to illegal casino operations.


Previously, casinos paid via a lump sum taxation method which had existed since the 1990s and the new system has been instigated to help the government improve transparency and accountability in tax collection, and implant more anti-money laundering measures.


Te CGMC also requires casino owners and operators to apply for new licences or renew their current licences to continue operating. Licence holders will only be allowed to operate in the location on the licence and under strict control and supervision of the CGMC.


Casinos also have a five-year transition period from this year to change the wording on their signboards from ‘casinos’ to ‘commercial gambling’. A decision to ensure all casino gaming activities are transparent was also introduced last year and requires all gaming equipment and software as well as types of games and rules to be registered. Equipment and software in casinos must be manufactured by companies licensed by the CGMC.


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