Indonesia Crypto Tax 2026: What You Actually Owe
For Indonesian users, this guide explains the 0.21% PPh Final on crypto sales, the VAT removal under PMK-50/2025, and how the Bappebti-to-OJK transition affects what you pay.
Indonesia changed its crypto tax treatment in 2025. Under PMK-50/2025, crypto assets are treated as securities-like digital financial assets, the VAT on crypto was removed, and sellers now pay a 0.21% PPh Final (income tax) on transaction value. At the same time, oversight moved from Bappebti to the Financial Services Authority (OJK). This guide explains the new numbers and what they mean for you.
Resumo
The key number for Indonesian users is a 0.21% PPh Final on the value of each crypto sale, with VAT now removed under PMK-50/2025. This replaced the earlier PPN 0.1% + PPh 0.1% combination. The tax applies to the transaction value, not the profit, and it is typically withheld by the licensed exchange on your behalf.
O que importa aqui
The new tax numbers: 0.21% PPh, no VAT
Before 2025, Indonesian crypto transactions carried a PPN 0.1% plus a PPh 0.1%. PMK-50/2025 simplified this by removing VAT entirely and setting a single 0.21% PPh Final (Article 22 income tax) on the value of crypto sales. The rate is applied to the full transaction value, not your profit, and a licensed exchange usually withholds it automatically when you sell.
The Bappebti-to-OJK handover and what it means
In January 2025, oversight of crypto moved from Bappebti to the OJK, which now treats crypto as a digital financial asset under Regulation 27/2024. For users, the practical effect is a tightening licensed-platform list — use OJK/PFAK-licensed exchanges like Indodax or Tokocrypto, because licensed platforms handle the tax withholding and reporting for you.
Indonesia's new crypto tax is simpler: a flat 0.21% PPh Final on sales, with VAT removed. Because licensed exchanges withhold it automatically, your main job is to trade on a licensed platform and keep records. The rest of your cost — trading fees — is still the lever you can control, so use a referral code on a global exchange to lower it.
Perguntas frequentes
How much crypto tax do I pay in Indonesia?
A 0.21% PPh Final on the value of each crypto sale, with VAT now removed under PMK-50/2025. Licensed exchanges usually withhold it automatically.
Is the 0.21% charged on profit or the full value?
On the full transaction value, not the profit. The licensed exchange typically withholds it at the point of sale.
Was VAT removed on crypto in Indonesia?
Yes. PMK-50/2025 removed VAT on crypto, leaving only the 0.21% PPh Final on sales.