The final tax
Since August 2025 sellers pay a final income tax of 0.21% of the transaction value on platforms licensed in Indonesia. Trades through foreign platforms are taxed at a higher rate of 1%. Rules were changed in 2025, so check the latest regulation.
VAT
VAT on buying crypto through licensed platforms was removed in the 2025 changes. Mining services remain subject to VAT under separate rules.
Mining and other income
Mining income is taxed under its own regime. Crypto received as payment for work or business is income under general rules.
Reporting
Because the tax is withheld at source on licensed exchanges, most retail traders do not calculate gains themselves, but holdings should still be listed in the annual tax return.