Cómo declarar criptomonedas en Indonesia
Indonesia taxes cryptocurrencies with a final tax on the amount of each sale. As of August 2025 (PMK 50/2025), the rate is 0.21% on registered local platforms and 1% on foreign platforms, and purchases are exempt from VAT.
Quick Tax Summary
- Tax type
- Final tax on each sale (PPh 22)
- Tipo aplicable
- 0.21% of the amount sold on local exchanges; 1% on foreign exchanges
- Tax-exempt minimum
- Not applicable (tax on transaction amount)
- Crypto-to-crypto
- Yes, the final tax applies
- Staking y recompensas
- Taxable under income tax
- Losses
- Not applicable (final tax)
- Filing deadline
- March 31 of the following year (annual declaration)
- Formularios
- SPT Tahunan (annual declaration)
- Sanciones
- Fines and interest
- Autoridad fiscal
- Direktorat Jenderal Pajak (DJP)
OJK Oversight
Since January 2025, the financial authority OJK has overseen crypto assets, which previously fell under Bappebti. The tax is withheld directly by the registered platform, so you only need to report your assets in your annual declaration.
Regional context
Asia has very different regimes: from countries with no capital gains tax (Singapore, Hong Kong) to flat rates of 30% (India). Several countries are reforming their rules, so it is advisable to review the current regulations each year.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Asia
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.