How crypto tax works in Indonesia
PMK 50/2025 treats crypto as digital financial assets under OJK oversight: domestic PAKD sales face final Article 22 tax of 0.21% on transaction value, withheld automatically, while offshore sales face 1% self-paid.
PPN on crypto delivery was removed from August 2025, though platform fees and verification services keep standard VAT treatment, and mining income moves to general rates from tax year 2026.
Final tax does not end reporting: holdings go on the SPT asset list at acquisition value, final tax slips attach in Coretax, and data-matching polices gaps.
Tax rates at a glance
- Investor gains
- 0.21% / 1%
- Domestic final tax
- 0.21%
- Offshore final tax
- 1%
- VAT on delivery
- None
- Mining income
- General rates
- SPT reporting
- Required
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Exchange tradersLong-term holdersMinersFreelancers paid in cryptoExpats
Watch out for
- Final tax applies on value win or lose, so high-frequency traders pay a steady turnover drag that dwarfs profit-based comparisons.
- Domestic 0.21% versus offshore 1% makes venue choice a fivefold tax decision before spreads and fees enter.
- Mining's move to general rates from 2026 ends flat treatment for validators, which reprices home operations completely.
- SPT asset listing at acquisition value plus final-tax slips in Coretax means withheld tax never excuses missing disclosure.
Frequently asked questions
How is crypto taxed in Indonesia?
Final Article 22 tax on sale value: 0.21% domestic through licensed platforms, 1% offshore self-paid. PPN on delivery was removed in August 2025, and SPT reporting remains required.
Is the tax on profit or transaction value?
Transaction value, not profit. Licensed platforms withhold automatically on each sale, win or lose.
How is mining taxed in Indonesia?
Mining income moves to general progressive rates from tax year 2026, with verification services keeping VAT treatment, separate from the final-tax sales regime.