Crypto tax in China

How is cryptocurrency taxed in China?

Cryptocurrency in China is taxed as income with a headline rate of 45%. Long-term exemptions are not applicable.

Common questions

What is the tax rate for crypto income in China?
The headline rate for cryptocurrency taxed as income in China is 45%.
Are there exemptions for long-term crypto holdings in China?
No, China does not offer long-term exemptions for cryptocurrency.
Does China tax crypto based on worldwide income?
Yes, China operates under a worldwide tax system.

Crypto in China is taxed as ordinary income.

Treatment
taxed as ordinary income
Long-term
Still taxed
Headline rate
45%

For a relocating individual, China treats online crypto sale gains as personal income tax on property-transfer income, so there is no long-term holding exemption and gains can be taxed up to the top individual rate.

“individuals must pay tax on any income from the sale of cryptocurrencies made via the internet.” Shanghai bureau of China's State Administration of Taxation (as quoted by Yicai)

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