Crypto mining in Indonesia
Crypto mining is not banned in Indonesia and has no dedicated licensing regime. Mining income is taxable, with value added tax of 2.2 percent on verification services as of 1 August 2025.
This is general information, not legal, tax, or financial advice. Verify the current rules with a qualified local professional and the official regulator before acting.
Crypto mining is not prohibited in Indonesia and has no dedicated licence as of January 2026. Mining rewards fall outside the OJK digital financial asset offering rules. Tax applies: value added tax of 2.2 percent on verification services from 1 August 2025, and mining income taxed under normal income tax provisions from 2026.
Is crypto mining legal in Indonesia
Crypto mining is not prohibited in Indonesia, and there is no national ban on operating mining hardware as of January 2026. Mining is not the subject of a dedicated licensing regime under the OJK rules, which focus on trading platforms and the offering of digital financial assets. Mining rewards and other validator income are explicitly outside the scope of the OJK digital financial asset offering regulation, so mining sits in a lighter touch position than exchange trading. Where a specific point is unsettled, treat it as unclear and confirm it with the relevant authority.
How mining is taxed
Tax is where mining carries the clearest rules. As of 1 August 2025, under PMK 50/2025, value added tax on the verification services that miners provide was set at 2.2 percent. From 2026, income earned from crypto mining is taxed under the normal income tax provisions rather than a final withholding rate, which means miners report it as ordinary income to the Directorate General of Taxes. This is general information, not tax advice; verify your filing duties with the DJP or a qualified Indonesian tax professional.
Practical considerations
Beyond crypto specific rules, miners in Indonesia operate under the same electricity, business registration, import, and consumer rules as any other activity. Electricity supply and cost, hardware import duties, and local permits can matter more in practice than crypto law itself. Selling mined coins is a disposal, so the trading tax applies when you convert to rupiah on a licensed platform. None of this is a recommendation to mine; it is a description of the position.
When you convert mined coins to rupiah, using an OJK licensed platform applies the final income tax at source and keeps the sale inside the local system.
Compare exchanges available in IndonesiaFrequently asked questions
Is crypto mining legal in Indonesia?
Mining is not banned in Indonesia as of January 2026 and has no dedicated licensing regime. Mining rewards sit outside the OJK digital financial asset offering rules. Some specific points remain unsettled, so confirm with the relevant authority.
How is mining income taxed in Indonesia?
Value added tax on miner verification services is 2.2 percent as of 1 August 2025, and from 2026 mining income is taxed under the normal income tax provisions rather than a final rate. The Directorate General of Taxes administers this.
Do I need a licence to mine crypto in Indonesia?
There is no dedicated crypto mining licence as of January 2026. Miners still operate under general electricity, business, import, and tax rules. Verify your obligations with local authorities.
Is selling mined coins taxed?
Yes. Converting mined coins to rupiah is a disposal, so the final income tax of 0.21 percent on licensed local platforms applies as of 1 August 2025, separate from the tax on mining income itself.
Which regulator covers mining?
No single regulator licenses mining. The OJK supervises trading platforms, the Directorate General of Taxes handles tax, and general electricity and business rules apply to operations.
Regulator and sources
The trading of crypto assets in Indonesia is supervised by the Otoritas Jasa Keuangan (OJK), the Financial Services Authority, which took over from the Commodity Futures Trading Supervisory Agency (Bappebti) on 10 January 2025. Bank Indonesia oversees payment matters and the rupiah. Tax is administered by the Directorate General of Taxes (DJP) under the Ministry of Finance.
- KPMG summary of Minister of Finance Regulation PMK 50/2025 on crypto asset tax
- Otoritas Jasa Keuangan (OJK), official site
- OJK and Bappebti joint press release on the transfer of digital financial asset supervision
Rules change. Indonesia is mid way through a multi year transfer of crypto supervision to the OJK and Bank Indonesia, and tax rules were last revised in 2025. Confirm the current position with the OJK and a qualified local professional before you act.