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Crypto tax in Indonesia 2026
Indonesia taxes crypto like listed shares — a small final tax on every sale: 0.21% of the transaction value on licensed domestic exchanges, or 1% on foreign platforms without an appointed tax collector.
The platform withholds it, nothing else is due on the gain, and since August 2025 crypto sales carry no value added tax after the asset was reclassified as a financial asset.
At a glance
- top rate
- 1% of transaction value (foreign platforms)
- entry band
- 0.21% on licensed domestic platforms
- tax year basis
- Per transaction, withheld at source
- filing deadline
- None for the final tax; holdings appear in the annual asset disclosure
- residency basis
- Trades on Indonesian platforms; residents disclose foreign-platform activity
- regime flag
- Rates set by a Finance Ministry regulation effective 1 August 2025
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0.21% | Gross transaction value | Sales through licensed Indonesian crypto platforms — final income tax, withheld by the platform |
| 1% | Gross transaction value | Sales through foreign platforms or platforms without an appointed tax collector |
| Band rates (5-35%) | Value received | Crypto earned as income — payment for work, and rewards outside the final-tax net |
Thresholds & allowances
- No gain calculationFlat on sale value
The final tax is due whether the trade made or lost money; losses bring no relief
Residency
Residency trigger
Domestic-platform trades are settled at source whoever trades; residents must still disclose crypto holdings in the annual return's asset list.
Non-resident treatment
Non-residents trading on Indonesian platforms pay the same 0.21% final tax through the platform.
Notes
- Before August 2025 the final rate was 0.1% plus value added tax on the purchase side; the 2025 regulation roughly doubled the income tax but removed the value added tax entirely.
- The 1% foreign-platform rate is a deliberate premium — routing trades through licensed Indonesian exchanges cuts the bill by almost four fifths.
- Because the tax is final and flat, high-frequency trading is taxed on turnover, not profit — heavy traders pay it on every round trip.
- Crypto positions belong in the assets-and-liabilities section of the annual return; unexplained wealth jumps are taxable.
- The 2025 reform sets transaction rates but does not publish a receipt-timing rule for staking rewards — that row is a general-principles reading; verify.
FAQ
How is crypto taxed in Indonesia?
A final 0.21% of each sale's value on licensed domestic platforms, withheld automatically — or 1% when trading through foreign platforms.
Do I pay Indonesian tax on crypto profits separately?
No — the 0.21% (or 1%) transaction tax is final. There is no extra tax on the gain, and no relief for losses.
Figures: tax year 2026, compiled from public sources. Not tax advice.