Crypto tax in Indonesia
Crypto sales are taxed at source through a final income tax. Value added tax on transfers was removed on 1 August 2025. The tax authority is the Directorate General of Taxes.
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 disposals in Indonesia carry a final income tax collected by the platform: 0.21 percent on licensed local exchanges and 1 percent on foreign ones, as of 1 August 2025 under PMK 50/2025. Value added tax on the transfer of crypto itself was removed from that date. Tax is administered by the Directorate General of Taxes.
How crypto is taxed in Indonesia
Crypto is taxed in Indonesia as a tradable digital financial asset, not as currency. The framework was reset by Minister of Finance Regulation PMK 50/2025, which took effect on 1 August 2025 and replaced the earlier 2022 rules. Tax is administered by the Directorate General of Taxes (DJP) under the Ministry of Finance. The figures below are stated generally and apply as of 1 August 2025.
On a sale of crypto through a licensed local platform, a final income tax under Article 22 of 0.21 percent of the transaction value is collected at source. If you sell through a foreign or unlicensed platform, the rate is 1 percent. Because this is a final tax collected by the platform, most retail sellers do not file a separate return for these gains, though you should keep your own records.
The earlier value added tax on the transfer of crypto assets was removed from 1 August 2025, when crypto was reclassified as a financial asset rather than a commodity. Value added tax can still apply to the service fees charged by trading platforms and to the verification services that miners provide, so the cost you pay a platform may still carry it.
Mining and platform income
Value added tax on the verification services supplied by crypto miners was set at 2.2 percent under PMK 50/2025 as of 1 August 2025. From 2026, income earned from crypto mining is taxed under the normal income tax provisions rather than a final withholding rate, which means miners account for it as ordinary income. Trading platforms that facilitate transactions are likewise taxed under normal income tax on their service income. Confirm your own position with the DJP, because mining and platform rules differ from the position of an ordinary buyer or seller.
This is general information, not tax advice. Indonesian tax rules carry detail and exceptions that depend on your circumstances, residency, and how you transact. Verify the current rates and your filing duties with the Directorate General of Taxes or a qualified Indonesian tax professional before filing.
If you intend to buy or sell in Indonesia, using a platform licensed by the OJK keeps your transactions inside the local tax collection system, where the final income tax is withheld at source.
Compare exchanges available in IndonesiaFrequently asked questions
Do I pay tax when I sell crypto in Indonesia?
Yes. As of 1 August 2025, a final income tax of 0.21 percent applies to sales through licensed local platforms, and 1 percent through foreign or unlicensed platforms, under PMK 50/2025. The platform usually collects it at the point of sale.
Is there still VAT on buying crypto in Indonesia?
No. Value added tax on the transfer of crypto assets was removed from 1 August 2025 when crypto was reclassified as a financial asset. Value added tax can still apply to platform service fees and to miner verification services.
Which authority collects crypto tax in Indonesia?
The Directorate General of Taxes (DJP), under the Ministry of Finance, administers crypto tax. The OJK supervises the trading platforms themselves as of 10 January 2025.
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. Confirm the detail with the DJP.
Do I need to file a return for crypto gains?
For sales where the final income tax was already withheld by a licensed platform, a separate filing is often not required for that amount, but your wider tax position may still need a return. Check with a qualified Indonesian tax professional.
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.