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Cambodia's H1 gambling tax revenue falls 25.8%

Casino and gambling tax revenue declined in the first half of 2026, but the government expects stronger collections by year-end.

2 min read
Cambodia
Key Points
First-half casino and gambling tax revenue fell 25.8% year over year
Revenue totaled approximately $28m during the period
The government expects full-year collections to reach 117.7% of its 2026 target

Cambodia collected approximately $28m in casino gaming and gambling duties during the first half of 2026, representing a 25.8% decline from the same period last year, according to the Ministry of Economy's latest budget implementation report.

Despite the weaker performance, the Government remains optimistic that full-year gaming tax collections will exceed expectations. The report projects revenue from the commercial gaming sector will reach approximately 117.7% of the annual target, supported by continued improvements in the collection and enforcement of mandatory gaming payments.

The ministry noted that NagaWorld accounted for the largest contribution during the reporting period after making additional mandatory gaming payments following the completion of its 2024 audit.

The report also highlighted broader trends in non-tax revenue. While income from casinos and lotteries declined, several other sectors recorded stronger performance, including local licensing fees, profits from state-owned enterprises, product quality certification, telecommunications, and mining-related revenue.

The latest figures come as Cambodia continues to strengthen oversight of its regulated gaming industry. Last month, the Commercial Gambling Management Commission (CGMC) reviewed preparations for nationwide casino inspections and outlined its regulatory priorities for the second half of 2026.

The commission also continued work on its 2027-2030 strategic plan, which is expected to establish long-term objectives for licensing, compliance, and sustainable industry development. Earlier discussions also focused on improving casino inspection standards and strengthening the management of casino employee licensing. 

Regulatory enforcement has also intensified in recent months. In May, the CGMC revoked the license of Casino Ying Huang after authorities linked the property to alleged online scam operations. The investigation resulted in dozens of arrests and the seizure of computers, mobile phones, a firearm, and suspected narcotics. 

The commission has since reiterated that licensed casino operators must comply with Cambodian law and warned that involvement in online scams or other criminal activities could result in enforcement action, including the loss of operating licenses.

Good to know

An additional mandatory payment from NagaWorld following its 2024 audit was the largest single contributor to gambling revenue during the first half

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