Crypto tax in Hong Kong (2026)
Not tax advice. General information only, figures as of 2026. Rules change and your situation may differ; check the official source or a registered tax adviser before you file.
Key points from the IRD (DIPN 39)
- Hong Kong charges profits tax only on people carrying on a trade, profession or business in Hong Kong, on profits arising in or derived from Hong Kong. Profits from selling capital assets are excluded.
- Whether your digital assets are trading stock or capital assets is a question of fact. Intention at purchase, how often you trade, how organised the activity is and the profit motive all count.
- The IRD sorts tokens into payment, security and utility tokens and taxes them according to their nature and use. Payment tokens are not legal tender in Hong Kong and are regarded as virtual commodities.
Software
Koinly says on its pricing page that its users come from more than 140 countries and that every feature is free to try before you pay for a report. Check the report for your country in the free preview. CoinTracker says it supports 40+ countries.
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