How much tax do you pay on crypto in Indonesia, and how is it calculated?

The short version: since 1 August 2025, when you sell or swap crypto through an OJK-licensed digital financial asset trader (PAKD), the platform withholds 0.21% final income tax (PPh Article 22) on the transaction value. Through a foreign platform the rate is 1%. Buying carries no income tax, and trading the coins themselves carries no VAT. That is the result of PMK 50/2025, which treats crypto like a security instead of a commodity. This page walks through the maths in rupiah, what changed from the old rules, and where the picture is still murky. For the question of whether the asset itself is lawful, read is crypto legal in Indonesia.

{{callout type="verify" title="Checked against sources"}} We read the rates below on three pages of the Directorate General of Taxes at pajak.go.id and matched them against a Bareksa guide from 23 July 2026 that uses the same numbers. We have not opened the text of PMK 50/2025 itself and found no rate change in 2026. Check pajak.go.id before any large decision. {{/callout}}

Who withholds, and on what?

The tax attaches to sales and swaps. The moment you tap sell (coin to rupiah) or swap one coin for another, the transaction value becomes the tax base. When you buy, nothing is withheld. Tokocrypto and Reku both show this in their fee tables: buy 0%, sell 0.21%.

On a licensed platform the withholding is automatic. The app shows your rupiah balance after tax and you never pay anything yourself. That is one practical reason to start with an app from our list of the best crypto exchanges in Indonesia, for example Indodax or Pintu: the tax is collected and remitted for you.

One point people often get wrong: the base is the transaction value, not your profit. You pay 0.21% of the money you cash out, even when you sold at a loss.

Worked examples: selling Rp50m and Rp100m

Say you sell Bitcoin. The figures below are tax only. They exclude the platform's trading fee and the fee for withdrawing rupiah to your bank (covered in our guide to selling crypto for rupiah).

Sale value	Local platform (0.21%)	Foreign platform (1%)	Difference
Rp50,000,000	Rp105,000	Rp500,000	Rp395,000
Rp100,000,000	Rp210,000	Rp1,000,000	Rp790,000

So on a Rp100 million sale, a foreign platform costs almost five times as much in tax. If you sell regularly the gap compounds. The 1% is only a tax rate, though. The difference in consumer protection between licensed and unlicensed platforms is covered in the legal guide and in our crypto scams guide.

Second example: selling at a loss. You bought Bitcoin for Rp50 million, the price fell, and you sell for Rp35 million. The Rp15 million loss does not reduce the tax. The platform withholds 0.21% of Rp35 million, which is Rp73,500.

Third example: swapping coins. You swap Rp20 million of Bitcoin into Ethereum without ever touching rupiah. According to DJP a swap falls under the same final income tax, so the charge is 0.21% of Rp20 million, which is Rp42,000 on a local platform, or Rp200,000 on a foreign one (1%).

A note for regular buyers (DCA). If you buy Rp1 million every week for 12 weeks, there is no tax while you buy. When you finally sell everything for Rp12 million, the tax is Rp25,200. Because the rate is proportional, selling in one go or in ten instalments does not change the total tax. Only the per-trade platform fees change, so check those too.

When does it start to hurt?

Since the base is transaction value, what matters is how often and how much you sell, not whether you profit. A long-term investor who sells once a year barely notices it: selling Rp200 million once costs Rp420,000 on a local platform.

An active trader is different. Imagine someone selling Rp10 million every working day for 20 days. The total is Rp200 million, so the tax is also Rp420,000 (0.21%), but they pay the platform's trading fee twenty times. On a foreign platform the same volume would cost 1%, or Rp2,000,000. The 0.21% versus 1% gap only becomes meaningful at volume, and tax alone should not decide where you trade. Safety of funds and consumer protection usually matter more.

From PMK 68/2022 to PMK 50/2025: what changed?

Before 1 August 2025 crypto was treated as a commodity under Bappebti, and each transaction attracted two taxes. As DJP summarises it: final PPh Article 22 of 0.1% through a registered exchange or 0.2% elsewhere, plus VAT at an effective 0.11% or 0.22%. The base rule was PMK 68/2022, later amended by PMK 81/2024. DDTC reports that the crypto provisions of PMK 81/2024 were repealed by PMK 54/2025.

After OJK took over crypto supervision from Bappebti on 10 January 2025, the government aligned crypto with securities through PMK 50/2025. VAT on the coins went away and final income tax went up.

	Old rules	Current rules
Legal basis	PMK 68/2022 (and amendments)	PMK 50/2025, in force 1 August 2025
Final PPh, domestic platform	0.1% (registered exchange) or 0.2%	0.21%
VAT on the coins	0.11% or 0.22% effective	None
Via foreign platform	Not treated separately	1%

What often gets missed: for one buy-then-sell cycle the cost is almost identical. Take a Rp100 million round trip on a local platform. Under the old rules: VAT of 0.11% on the buy (Rp110,000) and PPh of 0.1% on the sell (Rp100,000), total Rp210,000. Under the new rules: Rp0 on the buy and 0.21% on the sell, which is Rp210,000. Same number, just moved to the sell side. We took the split "VAT on the buyer, PPh on the seller" from a comparison summary, not from the text of PMK 68/2022, so treat this as an explanation and not an official calculation.

A warning: many older articles and blogs still show 0.1% plus 0.11%. We saw at least one platform education article that still carries the old figures. If you find those numbers, check the publication date.

What about VAT on platform fees?

This is the point we could not fully confirm, so here is exactly what we know.

Clear: the coins themselves are not subject to VAT. Also stated by DJP: the services a platform provides, such as buying, selling and swapping, and wallet and custody functions, remain taxable services. A DJP page quotes the formula "12% rate multiplied by a tax base of 11/12 of the compensation", which effectively means roughly 11% of the fee the platform charges.

Unclear: how each app shows it. Some platforms state their fee already includes VAT, others add it in the breakdown. The DJP pages we read are not consistent on the exact rate for platform fees, and we have not read the PMK text. So we left VAT out of the examples above. What to remember: this VAT applies to the fee, not to the value of your trade, so the amount is small next to the sales tax. Check the fee breakdown in the app before you confirm, and compare platforms in the Tokocrypto review or Reku review.

Selling on a foreign platform: who pays?

The 1% rate applies to sales through a foreign electronic trading system. According to DJP and DDTC (links above), there are two cases. If the foreign platform has been designated by the Director General of Taxes as a collector, it withholds the 1%. Designation depends on a transaction-value threshold over 12 months, set by the director. If the platform is not designated, the seller must pay and report the 1% personally.

We found no list of designated foreign platforms. So assume this: if you sell on a foreign platform, you are responsible, unless you hold proof of withholding. For the mechanics of paying, ask your tax office (KPP) or an adviser. We do not want to invent procedures here.

The same applies if you come in through P2P or card routes to offshore platforms: both sit outside the automatic withholding that a PAKD does. One more note: paying tax is not the same as holding a licence. Paying 1% does not turn a platform into an OJK-licensed one, which the legal page explains.

Do you have to list it in your annual tax return?

According to the DJP article on crypto tax then and now, crypto assets you own are reported in the annual tax return (SPT) from tax year 2025, stating the year of acquisition and the value. So there are two separate things: the 0.21% final tax the platform withholds when you sell, and the duty to list what you hold among your assets. The withholding does not replace reporting your assets.

How to fill it in, which field to use, and which value to use (acquisition cost or market price) we do not cover here because we did not find clear official technical guidance. Keep your transaction history and account statements from the app, and consult a tax office or adviser if the amounts are large. Coins in a personal wallet still count as your assets, so a guide to crypto wallets helps you keep track of what you own.

Miners and special cases

Miners are treated differently. According to DJP the old 0.1% final income tax on mining is gone, and from tax year 2026 mining income falls under the general Article 17 rates, so it can be combined with other income and use tax credits. VAT on mining services is an effective 2.2% of the transaction value. If you are a miner, or staking and lending are a main source of income, talk to a tax adviser. We found no staking-specific rule on the DJP pages we read, although Tokocrypto's fee table lists 5% on staking, which we have not matched against a government source.

For large business trades through OTC desks we found no specific tax rule. We also did not research whether foreigners who are not Indonesian tax residents have extra filing duties. The 0.21% withholding through a PAKD applies generally to sales on licensed platforms.

Mistakes that are easy to make

Five mistakes come up easily, and all are avoidable.

First, using the old rate. If an article says 0.1% plus 0.11%, that was before 1 August 2025. Second, assuming tax is on profit. The base is transaction value, so heavy turnover in a month can make total tax feel large compared with your gain. Third, assuming the 1% is automatically settled on a foreign platform. If the platform is not designated, you settle it yourself.

Fourth, forgetting that coin-to-coin swaps are taxed too. Fifth, keeping no records. Download your annual transaction report from the app. If you are starting from scratch, see how to buy crypto in Indonesia and pick a licensed platform that withholds the tax for you.