05/11/2026
2026稅務新規淺談
作者︰林殷桓
香港加密資產CEO
香港《2026年稅務(修訂)(加密資產申報框架及經修訂的共同匯報標準)條例草案》已在6月3日首讀,並在11月4日通過,修訂的核心內容是加入《稅務條例》第8B部的第50M至50Y條。
以上條文簡單而言,就是更新香港稅務申報系統,並接駁至國際間的《加密資產申報框架》。具體要求加密資產服務提供者、以及受經修訂共同匯報標準約束的財務機構必須核對客戶的稅務居住地,而且必須把客戶姓名、地址、稅務編號和交易匯總交給當地稅局。
歐洲的DAC8已由2026年1月1日起收集。現在法例修訂案已通過,香港本地機構需由2027年1月1日起收集客戶資訊,2028年度首次通報外地稅局,不設追溯期。因此,該日期前在店內以法幣換成加密貨幣、再直接轉入錢包的交易,不屬於首份表格的範圍。Crypto HK香港加密資產無此義務,亦不會把這些交易記錄進行呈報。
幣圈人士普遍擔憂的是,修訂案通過後會否產生新的稅項。
如你是一位只活動在香港本地的居民,稅務修訂對你沒有影響。修訂案只是完善稅務申報機制,不牽涉加徵新稅項。在香港,如非以業務形式經營,一般市民無需就資產增值或金融市場所得繳稅。換言之,雖然香港稅局有條件獲知你的交易詳情及得益,但不會為此對你徵稅,除非將來香港加徵資產增值稅。當然,稅局獲知資料後,仍可查核該等得益是否屬業務收入。
然而,修訂案對在港外國人、移民港人、及擬移居外地人士,是有一定隱憂的。視乎當地之稅務規則,可能需就加密貨幣得益繳稅。尤其是擬移居國外或已移民海外但未獲得公民身份的港人,由於當地稅局有可能已通過《加密資產申報框架》獲取相關財務資訊,漏報相關資產及得益,可能影響獲得外地公民權的進度,甚至直接被拒。
最後,Crypto HK香港加密資產提醒讀者,納稅乃公民責任。即使以現金買賣加密貨幣現時並不在通報機制範圍內,我們仍鼓勵大家如實申報,為自己居住的城市盡一份責任。
A Brief Overview of the 2026 Tax Changes
Author: Merton Lam
CEO, Crypto HK
Hong Kong’s Inland Revenue (Amendment) (Tax Reporting Framework for Crypto-Assets and Amendments to the Common Reporting Standard) Bill 2026 received its First Reading on June 3 and was passed on November 4. The key amendments involve the addition of Part 8B, comprising Sections 50M to 50Y, to the Inland Revenue Ordinance.
In simple terms, these provisions update Hong Kong’s tax reporting system and align it with the international Crypto-Asset Reporting Framework (CARF). Specifically, crypto-asset service providers and financial institutions subject to the revised Common Reporting Standard (CRS) will be required to verify their customers’ tax residences and submit information—including customers’ names, addresses, tax identification numbers, and aggregated transaction details—to the local tax authorities.
In Europe, data collection under DAC8 commenced on January 1, 2026. With the amendments now passed, Hong Kong-based institutions will be required to begin collecting customer information from January 1, 2027, with the first reporting to overseas tax authorities taking place in 2028. There will be no retrospective reporting requirement. This means that transactions completed before that date in which customers purchase cryptocurrency with fiat currency at a physical shop and then transfer it directly to their own wallets will not fall within the scope of the first reporting cycle. Crypto HK is not subject to this reporting obligation and will not report records of these transactions.
One of the main concerns among cryptocurrency investors is whether the passage of the amendments will introduce any new taxes.
For Hong Kong residents whose activities are conducted entirely within Hong Kong, these tax amendments will have no direct impact. The amendments simply improve the tax reporting mechanism; they do not introduce any new taxes. In Hong Kong, ordinary individuals are generally not required to pay tax on capital gains or gains from financial market investments, provided they are not carrying out such activities as a business.
In other words, although the Inland Revenue Department may have the means to obtain information about your transactions and profits, this does not mean that you will be taxed on those gains. This would only change if Hong Kong were to introduce a capital gains tax in the future. Of course, once the tax authorities have access to such information, they may still examine whether the gains should be classified as business income.
However, these amendments may raise certain concerns for foreign residents in Hong Kong, Hong Kong people who have emigrated, and those planning to move overseas. Depending on the tax rules in their respective jurisdictions, they may be liable to pay tax on cryptocurrency gains.
This is particularly relevant to Hong Kong residents who are planning to emigrate, as well as those who have already moved overseas but have not yet obtained citizenship in their new country. Since overseas tax authorities may already be able to obtain relevant financial information through the Crypto-Asset Reporting Framework, failure to declare such assets and gains could affect the progress of their citizenship applications, or even result in outright rejection.
Finally, Crypto HK would like to remind readers that paying taxes is a civic responsibility. Even though cryptocurrency transactions involving cash purchases are currently outside the scope of the reporting framework, we still encourage everyone to make full and accurate tax declarations and do their part for the community in which they live.