Is Poker Legal in Cambodia? NagaWorld & Casino Laws 2026
Last updated: May 28, 2026
Poker is legal in Cambodia for foreign nationals at any of the country's 70+ licensed casinos. NagaWorld in Phnom Penh — Southeast Asia's largest integrated casino resort with over 100 dedicated poker tables — is the region's premier poker destination, hosting annual WSOP Circuit and APT Cambodia events that draw 500+ international entrants. Cambodian nationals, however, are legally barred from all casino floors under Sub-Decree No. 105. Online gambling was formally legalized in 2020, making Cambodia the first Southeast Asian country to take this step.
Cambodia Poker Legal Status by Activity
Cambodia's gambling framework creates a two-tier system: foreigners enjoy largely unrestricted access to licensed venues, while Cambodian nationals are excluded. The 2020 Online Gambling Law added a licensed online layer to the existing land-based framework. Here is the complete legal breakdown:
Cambodia's Gambling Regulatory Framework
Cambodia's gambling law has evolved from a simple prohibition framework into a nuanced licensing regime that explicitly welcomes foreign investment while protecting the local population. The Cambodia Gaming Commission (CGC), which operates under the Ministry of Economy and Finance, is the sole authority for all gambling regulation in the country.
Law on Suppression of Gambling (1996)
Base legislation prohibiting gambling by Cambodian nationals. Establishes the criminal framework for illegal gambling and forms the foundation for Sub-Decree No. 105.
Sub-Decree No. 105 (2009)
Presidential decree formally banning Cambodian citizens from entering licensed casino premises. Requires operators to verify nationality at entrance. Actively enforced at NagaWorld and all licensed properties.
Casino Law (2019 Amendments)
Updated land-based casino framework; strengthened CGC enforcement powers, increased license fees, and introduced stricter AML (anti-money laundering) requirements for casino operators.
Online Gambling Law (2020)
Landmark legislation legalizing online gambling in Cambodia. First in Southeast Asia. CGC issues licenses; operators pay 4% GGR tax; Cambodian nationals excluded from participation.
Cambodia Gaming Commission (CGC)
Regulatory body under the Ministry of Economy and Finance. Issues casino, online gambling, and sports betting licenses. Separate licenses required for each activity type.
License Types
Three categories: casino license (land-based), online gambling license, sports betting license. Each requires separate applications, compliance audits, and annual renewal fees.
Online Poker in Cambodia — The 2020 Revolution
When Cambodia passed its Online Gambling Law in 2020, it became the first country in Southeast Asia to formally legalize and regulate online gambling — a move that positioned the country as a potentially significant online gaming hub. The CGC now issues online gambling licenses that permit operators to offer poker, sports betting, and casino games.
Licensed online gambling operators in Cambodia must be registered as Cambodian legal entities and meet CGC compliance requirements including AML procedures, player identity verification, and age verification (18+ mandatory). Cambodian nationals are excluded from participation on licensed platforms — the same rule that applies to land-based casinos.
In practice, the online poker market in Cambodia is still developing. The major global online poker platforms — PokerStars, GGPoker, 888poker — have not launched Cambodia-specific licensed products, though the legal framework now exists for them to do so. Players visiting Cambodia who want to play online poker are best served by platforms licensed in Malta (MGA) or Gibraltar that accept players from Cambodia as a jurisdiction.
The 4% GGR tax on online gambling is among the lowest in Asia, making Cambodia an attractive licensing destination for operators. Tax is levied on the operator, not on individual player winnings.
Tax on Poker Winnings in Cambodia
Cambodia imposes no player-level tax on casino winnings. Whether you win $500 at a cash game or $50,000 in an APT tournament at NagaWorld, you receive the full amount from the cashier with no Cambodian withholding tax applied.
Foreign Players (Live Casino)
0% — Tax-Free
No Cambodian tax on gambling winnings for foreign visitors. Operators pay CGC gaming taxes; players keep 100% of winnings.
Online Gambling Operators
4% GGR Tax
Licensed online gambling operators pay 4% of Gross Gaming Revenue to the CGC. This is an operator-level tax, not a player-level tax.
Land-based Casino Operators
5–12% GGR Tax
Monthly gaming tax paid by casinos to CGC; rate varies by table type and gaming device category. Players are unaffected.
Cambodian Nationals
N/A (Banned)
Cambodian citizens are prohibited from gambling at licensed venues. Tax considerations are moot as participation itself is illegal.
Important: Your home country may require you to declare foreign gambling winnings. US citizens are required to report all worldwide income to the IRS, including poker tournament winnings. Consult a tax advisor for your specific situation.
Major Poker Venues in Cambodia
Cambodia's live poker scene is dominated by NagaWorld in Phnom Penh, which operates on a different scale from every other venue in the country. The border casinos at Poipet (on the Thai border) form a second cluster catering to Thai tourists. Sihanoukville and Siem Reap have smaller options.
The NagaWorld Effect: How One Resort Put Cambodia on the Poker Map
NagaWorld is not merely the largest casino in Cambodia — it is one of the most significant poker venues in all of Asia, and its influence on Phnom Penh's status as a poker destination cannot be overstated. NagaCorp Ltd., the company that operates NagaWorld, is listed on the Hong Kong Stock Exchange (stock code: 3928.HK) and holds an exclusive casino concession for the Phnom Penh municipal area through 2065 — a de facto monopoly that ensures the property's continued dominance.
The poker room at NagaWorld occupies its own purpose-built floor with over 100 tables running simultaneously, spread across Texas Hold'em cash games, Omaha variants, and mixed games. Stakes range from micro-stakes tables accessible to casual tourists all the way to high-roller rooms with six-figure pot limits. The room operates 24 hours a day, seven days a week.
The Asian Poker Tour (APT) Cambodia festival is NagaWorld's flagship annual event, regularly drawing 500+ entrants from across Southeast Asia, Australia, South Korea, and Europe. The Main Event buy-in is typically $1,100 USD, positioning it as the most accessible major tournament in the region. WSOP Circuit events have also been held at NagaWorld, awarding WSOP Circuit rings and points on the global circuit leaderboard.
Beyond the tables, NagaWorld's hotel towers (Naga 1 and Naga 2) offer tournament players on-site accommodation at negotiated rates, a full suite of international restaurants, and entertainment options that make extended stays practical for players traveling from abroad. For serious grinders seeking Asian poker markets, Phnom Penh combines NagaWorld's world-class poker infrastructure with a cost of living dramatically lower than Singapore, Macau, or Manila.
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Definitions
Frequently Asked Questions — Poker in Cambodia
Is poker legal in Cambodia?
Yes — poker is legal in Cambodia for foreign nationals at licensed casinos. Cambodia has more than 70 licensed casino properties across the country, regulated by the Cambodia Gaming Commission (CGC) under the Ministry of Economy and Finance. Foreign visitors can play poker freely upon presentation of a valid passport. The largest poker room in the country — and one of the largest in all of Asia — is NagaWorld in Phnom Penh, which hosts major international tournaments including WSOP Circuit stops and APT Cambodia. Live cash games run 24 hours a day. Cambodian nationals, however, are prohibited from entering casino floors under Sub-Decree No. 105 of 2009, a ban strictly enforced at property entrances.
Can I play at NagaWorld as a foreigner?
Yes, absolutely. NagaWorld is open to all foreign nationals 18 years of age and older upon presentation of a valid passport. NagaWorld is operated by NagaCorp Ltd., a company listed on the Hong Kong Stock Exchange (stock code 3918.HK). The integrated resort includes over 700 gaming tables in total, with more than 100 dedicated to poker in a purpose-built poker room. The resort has 1,200+ hotel rooms across two towers and offers a full range of cash game stakes from micro-stakes recreational tables up to high-stakes VIP rooms. NagaWorld has hosted PokerStars and WSOP Circuit events, making it one of the most internationally recognized poker destinations in Southeast Asia. The property operates 24/7 with dealers fluent in English, Mandarin, and Khmer.
Can Cambodian citizens play poker?
No. Cambodian nationals are barred by law from entering casino floors, including poker rooms. This restriction derives from the Law on Suppression of Gambling 1996 and was codified by Sub-Decree No. 105 in 2009. Casino operators are legally responsible for checking the nationality of all entrants; Cambodian citizens caught inside a casino can face fines and criminal proceedings. The rationale behind the ban — common across several Southeast Asian countries including Singapore and Macau — is to protect the local population from problem gambling while allowing the tourism and foreign exchange benefits of casino operations. Cambodians with foreign residency or dual citizenship occupy a legal gray area that depends on which passport is presented.
Is online poker legal in Cambodia?
Cambodia made history in 2020 by becoming the first country in Southeast Asia to formally legalize online gambling through its Online Gambling Law. The Cambodia Gaming Commission (CGC) now issues licenses to qualifying operators who wish to offer online gambling services — including online poker — from Cambodia. Licensed operators pay a 4% Gross Gaming Revenue (GGR) tax on online gambling income. Operators must be registered in Cambodia and meet CGC compliance requirements. For players, the situation is similar to live casinos: foreign players may participate on licensed platforms, while Cambodian nationals remain excluded. The market is relatively young, and major international poker platforms have shown interest in Cambodian licenses given the regulatory clarity offered.
What makes Cambodia a poker destination?
Cambodia has several unique advantages as a poker destination. First, NagaWorld's sheer scale — over 100 dedicated poker tables in a single facility — makes it one of the largest poker rooms in Asia. Second, Cambodia sits at a geographic sweet spot: easy access from Bangkok, Ho Chi Minh City, and Singapore, all major hubs for Asian poker players. Third, there are no restrictions on bet sizes, table limits, or game types at licensed venues, unlike more heavily regulated markets. Fourth, the cost of living in Phnom Penh is low, making it attractive for grinders who want to play for extended periods. The APT Cambodia series regularly attracts 500+ entrants from across the region, with Main Event buy-ins typically around $1,100 USD — accessible for recreational tourists while meaningful for serious players.
What tax do I pay on casino winnings in Cambodia?
Foreign players pay no income tax on casino winnings in Cambodia. There is no withholding tax applied to player payouts at Cambodian casinos. This applies to all table game winnings including poker. Casino operators themselves pay gaming taxes to the CGC based on the number of gaming tables and machines — typically a monthly gaming tax of 5–12% of GGR depending on the category of gaming device or table. Online gambling operators pay a 4% GGR tax. These operator-level taxes have no impact on what players receive at the cashier cage. Cambodian nationals are technically excluded from gambling and therefore outside the tax framework anyway. Visitors should be aware that their home country may require them to declare and pay tax on foreign gambling winnings — for example, US citizens are required to declare all worldwide income to the IRS.
Is Sihanoukville still a gambling destination?
Sihanoukville's casino industry has undergone dramatic transformation. Between 2016 and 2019, the city saw explosive growth in Chinese-owned casinos and gambling-related businesses, driven by foreign investment. The Cambodian government cracked down in 2019, banning online gambling operations by foreign companies (which were often fronts for illegal operations targeting Chinese citizens). COVID-19 further devastated the sector. By 2022–2024, Sihanoukville's casino scene had significantly contracted, with many Chinese-operated venues closed. Today, a smaller number of licensed casinos remain open — primarily beach resort casinos catering to regional tourists. Poker availability is limited compared to NagaWorld in Phnom Penh. Travelers specifically seeking poker should go to Phnom Penh or the border casinos at Poipet for the best options.
Poker Laws in Other Countries
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