How is cryptocurrency taxed in Hong Kong?

In Hong Kong, cryptocurrency gains are taxed as income.

“The provisions concerning profits tax in the IRO and the relevant case law are equally applicable to transactions involving virtual assets.”

This reflects guidance from Inland Revenue Department (IRD), as of 2020.

See the full Hong Kong crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare Hong Kong with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: Inland Revenue Department (IRD), as of 2020