How capital gains tax works in Indonesia
Indonesia does not impose one general capital-gains tax. Gains from private shares, business assets and other investments are generally included in taxable income and taxed under the ordinary individual or corporate rules unless a final regime applies.
Sales of shares through the Indonesian stock exchange are subject to final income tax of 0.1% of gross transaction value, not the net gain. Founder shares can have an additional 0.5% treatment in the relevant public-offering rules.
A transfer of land or a building generally triggers final income tax of 2.5% of gross transfer value, with a 1% rate for qualifying low-cost housing. This is separate from buyer-side BPHTB and possible VAT or local charges.
From 1 August 2025, crypto sales are subject to final Article 22 income tax of 0.21% through a domestic platform or 1% through a foreign platform under the new digital-asset rules. Crypto is treated as a financial asset equivalent to securities for VAT purposes, while platform and mining services have separate rules.
Tax rates at a glance
- General private-asset gains
- 5% - 35% PIT / 22% CIT
- Listed share sales
- 0.1% of gross proceedsFinal
- Founder-share treatment
- 0.5% additional rule may apply
- Land and building transfer
- 2.5% of gross valueFinal
- Qualifying low-cost housing
- 1%
- Crypto sales
- 0.21% domestic / 1% foreign platform
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Listed-market investorsProperty ownersLocal founders selling a businessDigital-asset investorsPrivate equity and holding structures
Watch out for
- The 0.1% stock-market rate is a tax on gross sale proceeds. It can apply even when the economic profit is small or a transaction is loss-making.
- Property sellers should separate final PPh on the transfer from buyer-side BPHTB, annual PBB, notarial costs and any VAT or regional tax.
- Crypto rates changed in August 2025. The platform's domestic or foreign status, the trade type and whether the activity is platform or mining services affect the result.
Frequently asked questions
Does Indonesia have capital gains tax?
Indonesia has no single general capital-gains tax. Listed shares, property transfers and crypto use specific final or transaction-based rules, while many other gains are included in ordinary PIT or CIT.
How are stock gains taxed in Indonesia?
Sales of shares through the Indonesian stock exchange are generally subject to final tax of 0.1% of gross sale proceeds. The tax base is the transaction value, not the investor's net gain.
How are property gains taxed in Indonesia?
A transfer of land or buildings generally attracts final income tax of 2.5% of gross transfer value. Qualifying low-cost housing can use a 1% rate, and buyer-side BPHTB is a separate tax.