The Inland Revenue (Amendment) Bill 2026 incorporates the OECD's Crypto-Asset Reporting Framework, introduced in 2023, into Hong Kong tax law

Comprehensive legal regimes for digital assets, such as the EU's MiCA and proposed US market-structure bills, defining how tokens are issued, traded, and supervised.

How tax authorities treat digital assets, from capital gains on trades to income from staking, mining, and airdrops, along with reporting rules for exchanges and individuals.