Laws and regulation

Cambodia's modern gambling regulation system is based on the LMCG (Law on the Management of Integrated Resorts and Commercial Gambling) law adopted in 2020.

He created a structured approach to licensing, dividing permits into two levels - for the development of resorts (IR License) and for the operation of casinos (Gaming License).

The industry is overseen by the Cambodian Commercial Gambling Management Commission (CGMC), subordinate to the Ministry of Economy and Finance.

The Commission is responsible for issuing licenses, auditing operators, monitoring AML/KYC and adhering to responsible play standards.

Cambodian citizens are prohibited from playing in casinos - the industry is focused on foreigners and tourists.

Online gambling has been banned since 2020, when the government completely stopped issuing licenses and initiated the closure of online operators.

The tax model includes licence fees, GGR tax and 10% VAT set from 2022.

The general vector of legislation is centralized control, emphasis on compliance and maintaining the country's image as a regulated tourist jurisdiction.