NFTs in Indonesia
Buying and selling NFTs is not prohibited in Indonesia, but they sit outside the OJK digital financial asset rules and several points, including tax, are unclear.
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.
Buying, selling, and holding NFTs is not prohibited in Indonesia as of May 2026, and they are not legal tender. NFTs are explicitly excluded from the OJK digital financial asset offering regulation, so they sit largely outside the dedicated crypto framework. Tax and securities treatment depend on the specific token and are unclear in parts.
Are NFTs legal in Indonesia
Buying, selling, and holding NFTs, or nonfungible tokens, is not prohibited in Indonesia as of May 2026. NFTs are not legal tender and cannot be used as a means of payment. Their regulatory position is lighter and less defined than that of exchange traded crypto: NFTs are explicitly excluded from the OJK digital financial asset offering regulation, OJK Regulation No. 27 of 2024, which governs the trading and offering of crypto assets. That leaves NFT activity largely outside the dedicated crypto framework, so several points are best treated as unclear.
Where the rules can still bite
Even without a dedicated NFT framework, general law applies. An NFT that functions like an investment product or a collective investment could attract securities oversight depending on its structure, and copyright, consumer protection, and anti money laundering rules apply to NFT activity as they do elsewhere. If an NFT is structured to behave like a digital financial asset, it may be drawn into the OJK rules. Because this depends on the specific token, we describe the general position and mark the detail unclear rather than asserting a single status.
Tax on NFTs
There is no NFT specific tax rule, so the treatment should be treated as uncertain. The dedicated crypto rates under PMK 50/2025 are written for crypto asset transactions on licensed platforms, and whether a given NFT sale falls within them or within general income tax depends on the facts. Income from selling NFTs can fall within Indonesian income tax in general terms. Confirm your position with the Directorate General of Taxes or a qualified Indonesian tax professional before filing. This page does not advise whether to buy or sell NFTs and makes no claim about their value.
Frequently asked questions
Are NFTs legal in Indonesia?
Buying, selling, and holding NFTs is not prohibited as of May 2026. NFTs are excluded from the OJK digital financial asset offering rules, so they sit largely outside the dedicated crypto framework and several points are unclear.
Can I use NFTs as payment in Indonesia?
No. NFTs are not legal tender. Only the rupiah may be used to pay for goods and services under Indonesian currency law as of May 2026.
Are NFTs taxed in Indonesia?
There is no NFT specific tax rule, so the treatment is uncertain. Income from selling NFTs can fall within general income tax, and whether the dedicated crypto rates apply depends on the facts. Confirm with the Directorate General of Taxes.
Do NFTs fall under the OJK?
NFTs are explicitly excluded from OJK Regulation No. 27 of 2024 on digital financial assets. An NFT structured to behave like a financial asset could still be drawn into the OJK rules depending on its design.
Is an NFT a security in Indonesia?
It depends on the structure. An NFT that functions like an investment or a collective investment scheme could attract securities oversight, while a simple collectible generally would not. The position is fact specific and unclear in parts.
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.
- Otoritas Jasa Keuangan (OJK), official site
- OJK and Bappebti joint press release on the transfer of digital financial asset supervision
- KPMG summary of Minister of Finance Regulation PMK 50/2025 on crypto asset tax
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.