Hong Kong Crypto & Web3 Tax — Clarity, Not Guesswork
The IRD has not issued a dedicated crypto tax ruling — yet crypto profits are fully taxable if classified as trading income. Our specialists apply Hong Kong's badges-of-trade test to your portfolio, DeFi activity, NFT sales, and Web3 income streams so you pay exactly what is owed, and not a cent more.
Virtual Asset Tax Specialists
The IRD has not issued a dedicated crypto tax ruling — yet crypto profits are fully taxable if classified as trading income. Our specialists apply Hong Kong's badges-of-trade test to your portfolio, DeFi activity, NFT sales, and Web3 income streams so you pay exactly what is owed, and not a cent more.
⚠ "No Capital Gains Tax" Is a Half-Truth That Has Cost Investors Millions
Hong Kong has no capital gains tax — but the IRD applies the badges-of-trade test to crypto disposals exactly as it does to share and property trading. If your trading frequency, leverage, holding periods, or acquisition intent indicate a trade, your gains are fully subject to profits tax at 8.25%/16.5%. Prior year undisclosed gains attract 6-year look-back (or indefinite for fraud). Voluntary disclosure now — before IRD contact — means penalties are waived entirely.
您是否正面對以下稅務問題？
No Dedicated IRD Crypto Guidance
Unlike the UK or Singapore, Hong Kong's IRD has never published specific cryptocurrency guidance. The existing badges-of-trade framework applies, and misapplying it triggers full profits tax plus surcharges.
Trading vs Investment — The IRD Decides, Not You
You cannot simply declare your Bitcoin "an investment" and escape profits tax. The IRD examines transaction frequency, holding periods, financing methods, and stated intention at acquisition.
DeFi & Staking Income Is Taxable
Yield farming returns, staking rewards, and liquidity pool fees are generally treated as income under IRO s.14. Many DeFi participants have years of unreported income with compounding interest liability.
Prior Year Undisclosed Gains — A Ticking Clock
The IRD can assess back 6 years for innocent omissions, and indefinitely for fraud or wilful evasion. Voluntary disclosure before any IRD enquiry means penalties are waived entirely.
適合對象
High-frequency BTC, ETH, and altcoin traders with significant realised gains seeking badges-of-trade analysis.
Liquidity providers, stakers, and yield farmers needing income streams correctly categorised and reported.
Artists minting collections and collectors who flip NFTs regularly — all with distinct tax obligations.
DeFi protocols, DAOs, GameFi projects, and crypto exchanges seeking structurally sound HK tax compliance.
SFC-licensed virtual asset service providers managing operational tax compliance alongside licensing obligations.
服務範疇
Portfolio Classification Review
Comprehensive badges-of-trade analysis of your entire crypto portfolio to determine capital vs trading classification.
Trading vs Investment Determination
Formal application of all six badges-of-trade tests to deliver a defensible position that withstands IRD scrutiny.
DeFi Income Analysis & Reporting
Protocol-by-protocol income classification for yield farming, staking, lending, governance tokens, and airdrops.
Voluntary Disclosure Assistance
Full penalty-free disclosure of unreported crypto income from prior years — managed end-to-end before IRD enquiry.
Web3 Startup Tax Structuring
Strategic entity design for Web3 founders — token issuance, DAO structuring, protocol revenue, and crypto payroll compliance.
簡單、高效、專業
Portfolio Discovery
Share exchange records, wallet addresses, and DeFi transaction history. We use chain analytics tools to reconstruct complete activity across all protocols.
2-3 daysClassification Analysis
Our tax counsel applies the badges-of-trade framework and HK case law to each income stream, delivering written classification opinions.
5-7 daysTax Computation
We calculate your accurate profits tax liability, identify all available deductions, and prepare schedules ready for BIR51 or BIR60 submission.
5-10 daysOngoing Compliance
Annual filing support, real-time classification advice for new positions, and IRD query management — year-round support.
Ongoing為真實客戶帶來真實成果
Financial professional — HK.8M crypto gains classified
- HK.8M realised gains across 2021-2023
- 40% of gains classified as capital (zero tax)
- Full badges-of-trade analysis across three exchange accounts
DeFi yield farmer — 3 years unreported income resolved
- Three years of DeFi activity across eight protocols
- Protocol-by-protocol income schedule with HKD conversions
- Voluntary disclosure filed before any IRD contact
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