Cryptocurrency in Indonesia: 0.21% on every sale
In short. In Indonesia the tax lands on the value of each sale, and your profit never enters the calculation. Sell crypto through a regulated local platform and the operator withholds 0.21% of what the sale was worth, whether you made money or lost it. Sell through a foreign platform and you pay 1%, almost five times as much. Since January 2025 the financial services authority supervises the market, having taken it over from the commodity futures agency.
- SELLING, LOCAL PLATFORM
- 0.21%of the sale value, not of your profit
- SELLING, FOREIGN PLATFORM
- 1%of the sale value, withheld at source
- SELLING AT A LOSS
- Still taxedthe levy follows the transaction
- VAT ON TRANSFERS
- Nonecrypto counts as securities since August 2025
- SUPERVISOR
- OJK since January 2025moved from the commodity agency
- LEGAL TENDER
- Nothe rupiah stays the only legal money
The tax follows your turnover
Since 1 August 2025 a regulated platform withholds 0.21% of the value of every sale you make.
The tax is final. Nothing about it enters your annual return, and your acquisition cost changes nothing, because the calculation never looks at it. Sell a coin for less than you paid and you hand over 0.21% of the proceeds anyway.
Work out what that means for your own pattern before you judge it cheap. Buy once and sell once and you part with a fifth of a percent. Trade in and out fifty times and you have paid it fifty times, on the full value each time.
Trading abroad costs almost five times more
The rate turns on where the platform sits. A foreign-domiciled platform acting as withholding agent takes 1% of your transaction value instead of 0.21%, and Indonesia gives you no credit for tax you pay abroad.
The finance ministry set that gap to keep Indonesian volume on Indonesian venues, and at nearly five times the cost it works.
Crypto changed regulators in January 2025
For years the commodity futures agency at the trade ministry supervised Indonesian crypto, which framed it as a commodity alongside palm oil and coffee.
That ended on 10 January 2025, when a government regulation transferred supervision to the financial services authority and the central bank. Crypto now counts as a financial asset inside the financial services sector, and platforms licensed under the old regime have been migrating to the new one.
The August 2025 tax rules ran on the same reasoning. Officials reclassified crypto assets as securities, which took their transfer outside VAT, and that is why the income tax rate rose to 0.21% while the separate VAT charge disappeared.
Mining carries its own bill
Miners sit outside the withholding regime and meet two charges from the 2026 fiscal year.
Block rewards and verification fees attract the general corporate income tax rate of 22%. The verification service itself carries VAT at an effective 2.2%. Neither figure connects to the 0.21% a trader pays, so budget for them separately if you run hardware.
What this means if you are moving there
You get a very small rate applied very widely.
Nothing here approaches the 31.4% France charges or the 45% South Africa can, and a final withholding tax spares you the record-keeping that acquisition costs demand elsewhere. Against that, you pay on losing trades, you pay again on every exit, and the 1% charge on foreign platforms narrows where you can trade without extra cost. Buy and hold and this system treats you well; trade weekly and the arithmetic turns against you.
Allowed
- Sell through a regulated local platform and settle at 0.21%, final, with no return to file
- Transfer crypto without VAT, which the securities reclassification removed in August 2025
- Hold crypto for as long as you like: the tax attaches to the sale
- Use platforms licensed under the financial services authority since the January 2025 transfer
Restricted
- Deducting your acquisition cost, since the tax follows the sale value and not the gain
- Avoiding tax on a losing sale: the withholding applies either way
- Crediting foreign tax against the 1% charged on foreign-platform sales
- Paying in crypto as of right, since the rupiah remains the only legal money
How the rules took shape
The finance ministry taxes crypto sales through a combination of final income tax and VAT.
A government regulation moves supervision from the commodity futures agency to the financial services authority and the central bank. Crypto becomes a financial asset.
New rules reclassify crypto as securities, drop VAT on transfers and set the final income tax at 0.21% locally and 1% abroad.
Mining tax obligations begin: 22% corporate income tax on rewards and an effective 2.2% VAT on verification.
Platforms complete their migration from the old licences to the new supervisor.
Worth knowing
By the end of 2025 the country had over 20 million crypto investors — more than the number of individual investors on its stock exchange.
Common questions
How much tax do I pay when I sell?
A final 0.21% of the sale value through a regulated local platform, or 1% through a foreign one. The platform withholds it and you file nothing.
What if I sell at a loss?
You still pay. The tax attaches to the transaction value rather than to any gain, so your cost basis makes no difference.
Do I pay VAT on crypto?
Not on transfers. Rules from August 2025 reclassified crypto assets as securities, which took them outside VAT.
Who regulates crypto in Indonesia?
The financial services authority together with the central bank, since 10 January 2025. The commodity futures agency at the trade ministry did it before that.
What do miners pay?
From the 2026 fiscal year, 22% corporate income tax on block rewards and verification fees, plus an effective 2.2% VAT on the verification service.
Sources
Other countries
Updated 20.08.2026 · this is reference material, not investment or tax advice