Tax Map · Crypto tax rankings

Crypto tax in Hong Kong S.A.R.

Hong Kong S.A.R. is crypto-friendly.

For an individual relocating to Hong Kong and holding or occasionally trading crypto on a private investment basis, disposal gains are generally not taxed because Hong Kong has no capital gains tax and such gains are usually treated as non‑taxable capital rather than income.

““Gains or losses arising from the disposal of capital assets are not chargeable to profits tax.” and “Where a person purchases and sells securities (including, where applicable, digital tokens) as a private investment, the profits arising therefrom are capital in nature and not chargeable to profits tax. Whether a person is carrying on a trade in securities is a question of fact, to be determined having regard to the frequency, level of organization and reasons for the transactions and other relevant factors.”” — Inland Revenue Department, Hong Kong SAR Government

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.