The Cambodian Tax Authority recently issued new regulations requiring all licensed casinos and gambling companies to report their daily business income through the electronic filing system (e-Filing) starting immediately, and to pay taxes according to the law.
The notice points out that as the gambling industry continues to grow, the digitization and transparency of taxation have become a focus of regulation. Since the implementation of the new regulations, all legal gambling enterprises—including physical casinos and online platforms—must submit detailed income data to the tax authorities through the e-Filing system at the end of each business day.
According to official statistics, by the end of 2024, Cambodia had issued 195 legal gambling licenses. In 2024 alone, the gambling industry generated over $63 million in tax revenue for the country, becoming an important pillar of fiscal revenue.
This strengthening of supervision by the Tax Authority aims to plug the loopholes caused by periodic tax reporting, combat tax evasion and underreporting, and enhance the efficiency of tax administration, ensuring that gambling tax sources are compliant and controllable.
Industry insiders point out that the gambling industry previously had issues with data opacity and untimely tax reporting. The new regulations will promote the industry's development towards standardization and informatization, further enhancing the external trust in Cambodia's gambling environment.
The Tax Authority warns that companies failing to report daily as required, or engaging in underreporting or false reporting, will face heavy fines, legal accountability, and in severe cases, may even have their licenses revoked.
In the future, Cambodia will continue to strengthen electronic tax supervision, enhance the governance capacity of the gambling industry, promote the healthy and orderly development of the industry, and provide a more stable source of tax revenue for the national economy.
