The casino at the Dara Sakor resort in Cambodia has been fully operational since February 2022, according to a Cambodia market report published in G3 Newswire1. The property is run by Century Entertainment1.
The report places the Dara Sakor opening against a wider period of change for Cambodian gambling. Prime Minister Hun Sen banned online gambling in 2019, and online gambling had been the source of a quarter of the taxes the country saw from casinos1. At the end of 2020 Cambodia passed its Law on the Management of Integrated Resorts and Commercial Gambling (LMCG), which took almost 10 years to be approved1. The law also prohibited almost all forms of gambling for Cambodian residents, and only foreigners can gamble in Cambodian casinos1.
Enforcement has run alongside the licensing changes. Hun Sen issued a warning in September 2022 of a strict crackdown on all forms of illegal gambling, with consequences for officials who did not act and the closure of any business, such as cafes, which allowed gambling on their premises1. Since that announcement, authorities have shut down 230 illegal gambling businesses and arrested more than 600 people1. The report also describes video footage from August 2022 showing dozens of Vietnamese nationals fleeing from a Kandal province casino called Rich World Casino, where they had reportedly been held against their will and tortured1.
On tax, the report says the following rates apply, all based on gross gaming revenue1:
| Casino location | Section | Rate |
|---|---|---|
| Within integrated resorts | VIP | Four percent |
| Within integrated resorts | Mass market guests | Seven percent |
| Outside integrated resorts | Flat fee | Seven percent |
The Ministry of Economy and Finance began implementing the new revenue-based casino tax system after it was officially adopted in December 2022, two years after the LMCG was passed into law1. Expected revenue for last year was KHR174.2bn (US$43.5m), against casino taxes of $85m in 2019 falling to $40m in 2020 during the pandemic1.
"has been fully operational since February 2022"
At the end of last year Cambodia had 86 licensed casinos with another 75 licenses pending, and under the new law casinos must renew their license each year1. Licenses exist for 20 years within the ICGC, while casinos located outside it are valid for five years1. Casinos also have a five-year transition period from this year to change the wording on their signboards from "casinos" to "commercial gambling"1. The Commercial Gambling Management Committee of Cambodia is established as a supervising authority for all activities within the commercial gaming industry, consisting of 11 members from relevant ministries and state institutions and operating under the Ministry of Economy and Finance1.
What it means for players
Cambodia's casino rules separate who may play from who may operate. Only foreigners can gamble in Cambodian casinos, and the LMCG prohibited almost all forms of gambling for Cambodian residents1. Minors under 18 years of age are also excluded1. For visitors and expats, the practical position is that casino gambling at licensed properties such as Dara Sakor is open to non-Cambodians, while residents face the restrictions set out in the 2020 law1. The September 2022 crackdown targeted illegal gambling, and the report says 230 illegal gambling businesses were shut and more than 600 people arrested1. The report does not state which games are available at Dara Sakor, its opening hours, entry requirements or minimum bets; those details have not been reported1.
What happens next
Casinos must renew their license each year under the new law1. Operators have a five-year transition period from this year to change signboard wording from "casinos" to "commercial gambling"1. The report does not give a date for completion of the Dara Sakor project or any further expansion there1.
Sources1 sources
- G3 September 2023 Cambodia, g3newswire.com


