T&S Asset Management

KH · Country summary

Cambodia

Last updated: 28 Sep 2026

Loans of banks and financial institutions reached about USD 63bn at end-2025, exceeding GDP (credit-to-GDP 127.8%). The NBC NPL ratio has risen at every published reading, to 9.6% in June 2026 (up from 8.4% at end-June 2025), and the NBC is tightening prudential and conduct rules, with new capital-buffer and early-supervisory-intervention Prakas in 2025 and a review of microfinance over-indebtedness actions in 2026.

Methodology: sources, verification and definitions →

Key indicators and definitions

Each value is shown with its definition, scope, basis date and source. Different compilers use different definitions; compare like with like.
IndicatorValueDefinition and scopeBasis dateSourceDefinition and source
NBC NPL ratio (semi-annual, latest)9.6%
NBC primary document not located on nbc.gov.kh; figure as reported by Xinhua from the NBC semi-annual report released 28 July 2026.
up from 8.4% at end-June 2025
Non-performing loans as a share of total loans, banking systemBanks and financial institutions supervised by NBC30 Jun 2026NBC semi-annual report H1 2026 (via Xinhua, 2026-07-28)
Definition and source

Non-performing loans as a share of total loans, banking system

Scope: Banks and financial institutions supervised by NBC

Source: NBC semi-annual report H1 2026 (via Xinhua, 2026-07-28)

CBC 90+ DPD ratio6.46%
CBC definition; balance- or count-based not confirmed.
up from 6.03% at end-2024
Share of loans more than ninety days past dueAll borrowers reported by CBC member institutions31 Dec 2025Cambodianess: Cambodia's $62 billion debt surge (CBC data), 2026-03-30
Definition and source

Share of loans more than ninety days past due

Scope: All borrowers reported by CBC member institutions

Source: Cambodianess: Cambodia's $62 billion debt surge (CBC data), 2026-03-30

CBC SME 90+ DPD ratio7.7%
CBC definition; balance- or count-based not confirmed.
up from 7.1% at end-2025 (previous quarter)
Share of loans more than ninety days past dueSmall-business loans reported to CBC31 Mar 2026AKP: Cambodia small business loans rise to over US$37 billion in Q1 (CBC data), 2026-05-07
Definition and source

Share of loans more than ninety days past due

Scope: Small-business loans reported to CBC

Source: AKP: Cambodia small business loans rise to over US$37 billion in Q1 (CBC data), 2026-05-07

NBC NPL ratio (annual)8.9%
NBC Annual Report 2025, p. 45 (net NPL ratio 2.9%, provision coverage 67.5%). NBC labels its 2025 figures estimates based on actual data up to November 2025.
up from 7.4% at end-2024
Non-performing loans as a share of total loans, banking systemBanks and financial institutions supervised by NBC31 Dec 2025NBC Annual Report 2025 (published 2026-01-23)
Definition and source

Non-performing loans as a share of total loans, banking system

Scope: Banks and financial institutions supervised by NBC

Source: NBC Annual Report 2025 (published 2026-01-23)

NBC restructured loans ratio8.3%
NBC Annual Report 2025, p. 45: KHR 21.1 trillion (USD 5.3 billion), about 8.3% of total loans, 252,868 customers, restructured under NBC forbearance measures for customers facing temporary financial difficulties; the report does not separate restructurings linked to the 2025 border conflict. 2024 value from the Graph 69 data label. NBC labels its 2025 figures estimates based on actual data up to November 2025.
up from 3% in 2024
Restructured loans as a share of total banking-system loansBanks and financial institutions supervised by NBC31 Dec 2025NBC Annual Report 2025 (published 2026-01-23)
Definition and source

Restructured loans as a share of total banking-system loans

Scope: Banks and financial institutions supervised by NBC

Source: NBC Annual Report 2025 (published 2026-01-23)

NPL ratio, deposit-taking institutions (DTIs)8.3%
FSR 2025, p. 17 and Figure 2.10; 2024 value from the figure's data label.
up from 7.1% in 2024
Gross NPL ratioDeposit-taking institutions: commercial banks and microfinance deposit-taking institutions (MDIs)31 Dec 2025NBC Financial Stability Review 2025 (2026-03-28)
Definition and source

Gross NPL ratio

Scope: Deposit-taking institutions: commercial banks and microfinance deposit-taking institutions (MDIs)

Source: NBC Financial Stability Review 2025 (2026-03-28)

Net NPL ratio after provisions, DTIs2.7%
FSR 2025, p. 17, footnote 6 and Figure 2.10; 2024 value from the figure's data label.
down from 3.0% in 2024
(NPLs − specific provisions) ÷ (gross loans − specific provisions)Deposit-taking institutions: commercial banks and microfinance deposit-taking institutions (MDIs)31 Dec 2025NBC Financial Stability Review 2025 (2026-03-28)
Definition and source

(NPLs − specific provisions) ÷ (gross loans − specific provisions)

Scope: Deposit-taking institutions: commercial banks and microfinance deposit-taking institutions (MDIs)

Source: NBC Financial Stability Review 2025 (2026-03-28)

NPL ratio, non-deposit-taking institutions (NDTIs)13.5%
FSR 2025, p. 22 and Figure 2.24.
down from 14.3% in 2024
Gross NPL ratioNon-deposit-taking institutions: MFIs, specialised banks and financial leasing institutions31 Dec 2025NBC Financial Stability Review 2025 (2026-03-28)
Definition and source

Gross NPL ratio

Scope: Non-deposit-taking institutions: MFIs, specialised banks and financial leasing institutions

Source: NBC Financial Stability Review 2025 (2026-03-28)

Total loans (NBC)about USD 63bn
NBC Annual Report 2025, Graphs 56 and 58: KHR 252 trillion, up 4.1%. USD value is a T&S conversion at the 2025 average rate of KHR 4,011 per USD (about USD 62.8bn); press reports of the NBC release gave USD 63bn. The FSR 2025 reports credit growth of 5.4% on a different coverage. NBC labels its 2025 figures estimates based on actual data up to November 2025.
+4.1% y/y
Outstanding credit of the banking systemBanks and financial institutions supervised by NBC31 Dec 2025NBC Annual Report 2025 (published 2026-01-23)
Definition and source

Outstanding credit of the banking system

Scope: Banks and financial institutions supervised by NBC

Source: NBC Annual Report 2025 (published 2026-01-23)

Credit-to-GDP ratio127.8%
FSR 2025, p. 12, Figures 2.2–2.3; the banking system here excludes rural credit institutions (FSR footnote 5). 2024 value from the figure's data label.
vs 128.4% in 2024
Banking-system credit as a share of nominal GDPBanks and financial institutions supervised by NBC31 Dec 2025NBC Financial Stability Review 2025 (2026-03-28)
Definition and source

Banking-system credit as a share of nominal GDP

Scope: Banks and financial institutions supervised by NBC

Source: NBC Financial Stability Review 2025 (2026-03-28)

Remittance inflows (NBC)USD 2.1bn
FSR 2025, p. 5 (balance-of-payments section, Figure 1.6). The Annual Report 2025 appendix table, with data to November, shows personal transfers of USD 2.0bn (−27.4%).
−23.6% y/y
Remittance inflowsPersonal remittances received31 Dec 2025NBC Financial Stability Review 2025 (2026-03-28)
Definition and source

Remittance inflows

Scope: Personal remittances received

Source: NBC Financial Stability Review 2025 (2026-03-28)

Remittances from workers abroad (MoLVT estimate)USD 1.86bn
Detailed definition unverified.
−37% from USD 2.95bn in 2024
Ministry of Labour and Vocational Training estimateCambodian workers abroad31 Dec 2025Cambodianess: Remittance crunch (MoLVT estimate), 2026-03-31
Definition and source

Ministry of Labour and Vocational Training estimate

Scope: Cambodian workers abroad

Source: Cambodianess: Remittance crunch (MoLVT estimate), 2026-03-31

Account ownership (adults)39.0%up from 33.4% in 2021Share of adults (age 15+) with an account at a financial institution or mobile-money providerPopulation age 15+31 Dec 2024World Bank Global Findex: account ownership (FX.OWN.TOTL.ZS), Cambodia
Definition and source

Share of adults (age 15+) with an account at a financial institution or mobile-money provider

Scope: Population age 15+

Source: World Bank Global Findex: account ownership (FX.OWN.TOTL.ZS), Cambodia

Bakong retail payment transactionsabout 1.32 billionriel +157.3% y/y, USD +79.7% y/yAnnual number of Bakong retail transactions (riel 771m + USD 554m)Bakong retail payments31 Dec 2025NBC Payment System Annual Book 2025 (2026-05-24)
Definition and source

Annual number of Bakong retail transactions (riel 771m + USD 554m)

Scope: Bakong retail payments

Source: NBC Payment System Annual Book 2025 (2026-05-24)

Time series

NPL ratio reported by NBC (%)
02.557.5107.42024-128.42025-068.92025-129.62026-06
NPL ratio reported by NBC (%)
2024-127.4
2025-068.4
2025-128.9
2026-069.6

NPL ratio of banks and financial institutions as published by NBC. End-2024 and end-2025 from annual reports; June 2025 and June 2026 from semi-annual reports (June 2025 is the prior-year comparison in the H1 2026 report). Values taken from media reports of the NBC publications. Each point confirmed on 2026-09-28 against the cited reports (TheBetterCambodia/gbmfi for end-2024 and end-2025; Xinhua for June 2025 and June 2026). · Source: NBC Annual Report 2025 (end-2024 and 2025 values); NBC semi-annual report H1 2026 as reported by Xinhua (June 2025 and June 2026 values)

Account ownership (age 15+) (%)
0102030403.7201122.2201421.7201733.42021392024
Account ownership (age 15+) (%)
20113.7
201422.2
201721.7
202133.4
202439

Share of adults (age 15+) with an account at a financial institution or mobile-money provider · Source: World Bank Global Findex (WDI indicator FX.OWN.TOTL.ZS)

Latest T&S View

2026-09-27

T&S View: cash-flow lending has promise, but rate caps and low account access constrain it

  • Regulation and international scrutiny are headwinds for land-collateral and over-lending models
  • Under a rate cap, small short-tenor loans can lose money per loan, depending on unit costs
  • Account ownership is 39.0% (2024); the population reachable by bank-statement underwriting remains limited

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