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Crypto Tax in Hong Kong SAR China

A structured summary of how individual crypto taxation works in Hong Kong SAR China — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Hong Kong SAR China

General Information

Default Framework
IFRS
Crypto Classification
Intangible Asset, Inventory
Tax Year
Fiscal Year (M3)
Functional Currency
HKD
FX Source (Reporting)
HKMA
FX Source (Tax)
IRD
Transaction Rate
Daily Spot
Hyperinflationary
✗ No

Individual Tax — Regime

Tax Regime
Exempt
No CGT, no income tax on investment gains. Only trading/business profits taxable at 15% salaries tax or 16.5% profits tax.
Tax Rate
0% (exempt)
0% on capital/investment gains. Territorial system.

Individual Tax — Cost Basis

Measurement Basis
Historical Cost
Cost Method
FIFO
Method Electable
✓ Yes
Permitted Methods
FIFO, WAVG
Country Override
TERRITORIAL

Individual Tax — Exemptions

CGT Exempt
✓ Yes
No CGT. No salaries tax on investment income. Territorial system.
Holding Period
HP Benefit
Annual Exemption
Threshold Exemption

Individual Tax — Anti-Avoidance

Wash Sale
✗ Off
Same-Day Rule
✗ No
Superficial Loss
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
See your own numbers for Hong Kong SAR China

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Is crypto taxed for individuals in Hong Kong SAR China?

Hong Kong SAR China applies a Exempt treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Hong Kong SAR China use?

See the cost-basis section above for the default method and the alternatives Hong Kong SAR China permits for individuals.

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