Background
The Trust Regulator functions as the government authority that governs licensing, supervision, and development of the trust sector in Cambodia, including oversight of trustee companies, banks acting as trust operators, individual trustees, and related valuation and audit service providers. As of the second quarter of 2026, a total of 1,997 trusts had been legally established and registered in Cambodia.
The regulator reported that the registered trust sector held total assets of approximately USD 2.691 billion and that the portfolio included distinct product segments such as real-estate trusts and escrow or safekeeping trusts. The Trust Regulator has issued licences or recognition to trustee companies, commercial banks providing escrow services, individual trustees, valuation firms, and audit firms as part of its regulatory mandate.
Scope of Application
This regulation-level briefing covers entities subject to the Trust Regulator’s licencing and recognition framework: trustee companies, commercial banks authorised to provide escrow or safekeeping services, individual trustees, valuation firms, and audit firms engaged in trust-related services. The forum and the regulator’s published figures apply to trusts registered under the legal framework in force through the second quarter of 2026.
Key Provisions or Decisions
At Trust Forum 2026 the Trust Regulator presented sector performance and formal licensing outcomes recorded to date. Reported operational figures included 1,029 real-estate trusts and 837 escrow or safekeeping trusts within the total of 1,997 registered trusts; the regulator also listed licensed or recognised operators and service providers, comprising 18 trustee companies, 30 commercial banks acting as trust operators, 74 individual trustees, 19 valuation companies, and 15 audit firms.
Senior officials emphasised a set of policy recommendations intended to guide regulatory priorities: develop concrete measures and detailed action plans with monitoring and evaluation; invest in professional and ethical human capital; maintain high standards of compliance, corporate governance, transparency, and AML/CFT; expand trust product diversity beyond real estate and channel capital toward domestic enterprises including SMEs; and accelerate digital transformation to improve governance, efficiency, and investor confidence.
Implications for Investors, Businesses, or Compliance
The published sector statistics and the regulator’s recommendations signal an expanding market infrastructure for trust products in Cambodia and elevated regulatory attention to licensing, compliance, and investor protection. Market participants can expect continued focus on AML/CFT, corporate governance standards, and digital capabilities as conditions for operating and for attracting capital through trust vehicles.
Official Source
Trust Regulator, “Trust Forum 2026” presentation and summary (4 August 2026). Primary source: Trust Regulator Facebook post and official communications; see original post: https://www.facebook.com/trustregulatorcambodia/posts/pfbid02cwYMt92bf4MNhbqBACCTSWQvVdbgodqfQtGAkYxZ4SLhfQK9UWeQDQCHnamFteZcl and the Trust Regulator website at https://www.trustregulator.gov.kh.
