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香港特别行政区如何对加密货币征税?

在香港特别行政区,加密货币免税,并且对长期持有者有特别豁免。

Common questions

香港特别行政区对加密货币有资本利得税吗?
没有,香港特别行政区对加密货币免税。这包括长期持有。

Tax Map · 加密货币税收排名

Hong Kong S.A.R. 的加密货币税

Hong Kong S.A.R. 对加密货币友好.

治疗
免税
长期
免税
头条利率
0%

对于搬迁到香港并以私人投资为基础持有或偶尔交易加密货币的个人而言,出售收益通常不征税,因为香港没有资本利得税,而且此类收益通常被视为非应税资本而非收入。

““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

反映了个人加密货币处置的税务处理。估算 — 请与链接来源核对。 参见方法论。