Cambodia Sets Casino Tax Plan in Motion with the New Year

In November 2020, Cambodian lawmakers approved a plan to change how casinos paid their taxes in an effort to deliver more money to the state. That plan is now in motion. But whether it works or not depends on the operators’ willingness to participate.


Previously, casinos in the country paid a flat rate on their revenue. The goal of the change, according to the government, was to provide more transparency and clarity in gross gaming revenue (GGR).

Now, as of the beginning of the year, Cambodia will calculate tax percentages using a sliding scale based on how much the casinos earn. For this to be viable, operators will have to first present financial declarations using actual data.

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