Taxes · 🇮🇩 Indonesia
Crypto and tokenized asset taxes in Indonesia
Crypto sales carry a final income tax of 0.21% of the sale value on licensed Indonesian platforms (1% via foreign platforms), withheld at source; there is no tax on the gain itself.
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Crypto
Gains
0.21% final tax on transaction value (1% via foreign platforms)
Losses
Not relevant: the final tax is charged on the sale value, not on profit, so losses give no relief.
Also
PMK 50/2025 applies from 1 August 2025. VAT on crypto purchases was removed because crypto is now treated like a financial asset; VAT still applies to platform and mining services. Mining income is taxed under normal income tax rules from tax year 2026.
Income and tokenized assets
Staking, lending, yield
PMK 50/2025 does not cover staking; DJP has said staking rewards are taxable income, but the method is not yet set. Lending, DeFi yield and airdrops: no specific guidance; the general rule is that any additional economic benefit is taxable income at progressive rates.
Tokenized stocks, bonds, funds
No specific guidance. Securities under capital market law are excluded from the crypto-asset rules, which suggests tokenized shares or bonds follow securities tax rules rather than the 0.21% crypto tax, but no official tax statement confirms this. Foreign tracker tokens bought on a crypto platform are in practice charged the crypto final tax at sale.
Filing
Tax year
Calendar year; individual annual return (SPT) due 31 March
Reporting
Domestic platforms withhold and report the final tax; holdings still belong in the annual SPT asset list. Under PMK 108/2025 (in force 1 January 2026) crypto service providers report users, transactions and year-end balances to DJP (CARF); first report by 30 April 2027 covering 2026, with exchange to partner countries from 2027.
Tax authority
Watch out
- Trading on a foreign platform costs 1% of the sale value instead of 0.21%.
- The tax is on turnover, so frequent trading adds up even when you lose money.
- 2026 platform data reaches DJP in 2027 under CARF.
- Staking income has no settled method yet.
Sources
- DJP article on PMK 50/2025 · pajak.go.id
- SSEK: MOF Regulation 50/2025 · ssek.com
- KPMG: updated crypto tax rates · kpmg.com
- Rajah & Tann: new crypto rules · rajahtannasia.com
- DDTCNews: PMK 50/2025 and staking · news.ddtc.co.id
- pajak.com: PMK 108/2025 CARF reporting · pajak.com
- DDTCNews: CARF data exchange from 2027 · news.ddtc.co.id
Not confirmed
- Tax treatment of tokenized securities and tokenized gold: no official guidance found.
- Whether the 1% foreign-platform tax is actually collected by foreign platforms or must be self-paid by the seller; sources differ.
- KPMG mentions a 2.2% VAT on miners; another source says miner income is taxed at normal rates from 2026 — both may be true, not checked against PMK text.
- Existing summary (29 Oct) is correct.
Researched 2026-11-01 for private individuals resident in Indonesia. Information, not tax advice — rules change; check the tax authority before you file.