Cambodia
No classic PIT; an independent trader is taxed under Tax on Income on net business profit at progressive 0-20% rates with deductions. Business income, not capital gains, though crypto handling is legally sensitive.
Business income under Tax on Income (sole proprietor / independent contractor), not salary or capital gains.
Progressive Tax on Income 0% to 20% on net annual profit (20% above ~KHR 150m); expenses deductible.
NSSF contributions apply mainly via employment; the self-employed are largely outside payroll NSSF.
Register as a sole proprietorship/taxpayer; taxed on net profit under Tax on Income, not salary withholding.
Crypto is tightly restricted by the central bank; USDC payout must be converted and declared as business income; practical/legal uncertainty.