How is crypto taxed in Indonesia?

Crypto tax in Indonesia is mostly a small, final tax on each sale rather than a tax on profit. Under Finance Ministry Regulation No. 50 of 2025 (PMK 50/2025), in force since August 1, 2025, sellers pay 0.21% of the transaction value when trading on a licensed Indonesian platform. As of October 2026, that rate and the 1% rate for foreign platforms are the core of the system.

What is Indonesia's crypto tax rate?

The rate depends on where the sale happens, according to the Directorate General of Taxes (DJP):

• Licensed domestic platform: 0.21% of the transaction value, withheld automatically by the platform.
• Foreign platform designated by the DJP as a tax collector: 1%.
• Foreign platform not designated: the 1% shifts to the seller, who must pay it.

The tax is final, which means it settles the income tax on that sale. KPMG notes that the 0.21% figure is a rise from the earlier rate on domestic platforms.

Is there a crypto capital gains tax in Indonesia?

Not in the usual sense. Indonesia does not ask traders to work out profit on each coin and pay a percentage of the gain. The final tax applies to the value of each sale, so it is due even if the trade was made at a loss. This makes the trading tax simple to calculate but different from capital gains systems such as the ones described in crypto tax around the world.

How is crypto trading taxed for VAT and miners?

PMK 50/2025 removed VAT on crypto transfers, for buyers and sellers alike. The DJP article says that under the old rules crypto was treated as an intangible taxable good, which created VAT exposure.

VAT still applies to services around trading. KPMG says platforms that facilitate trades are subject to VAT, and the platforms' own income is taxed under normal income tax rules. Miners who verify transactions owe VAT at 2.2% on their income, including block rewards. From 2026, mining income is taxed under normal income tax provisions rather than a final rate.

Do crypto taxes in Bali work differently?

No. Bali is a province of Indonesia, so the same national tax rules apply there. What draws attention in Bali is payments, not tax. In 2023 the provincial governor warned foreign tourists not to pay with crypto, citing the 2011 Currency Law that requires the rupiah. Crypto trading itself is supervised nationally by the financial services authority OJK, which took over from the commodities regulator Bappebti in January 2025. Both topics are covered in is crypto legal in Indonesia.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.