Cryptopedia October 26, 2026 Beginner

Indonesia Crypto Tax 2026: Rates, Calculation, and Coretax

Author Bayu Surya Purnama

Read time 3 min

Indonesia Crypto Tax 2026: Rates, Calculation, and Coretax

Local exchanges collect and pay it for you; on overseas exchanges not yet appointed to collect, you pay it yourself. Crypto you hold goes in your annual tax return, due by 31 March.

The rules changed on 1 August 2025, so older rates you may have read no longer apply. This article sums up the current rates, a worked example, and how to report in Coretax in plain language.

Key Takeaways

The final Article 22 income tax (PPh) on crypto sales is 0.21% of the transaction value on domestic exchanges and 1% on overseas exchanges. The rule is Finance Minister Regulation (PMK) No. 50 of 2025, effective 1 August 2025.
The tax is calculated on the sale's transaction value, not on profit, so a sale at a loss is still taxed [VERIFIKASI].
Selling crypto is not subject to VAT (PPN). VAT applies only to platform services, at 12% on a tax base of 11/12 of the fee the platform charges.
Crypto you hold must be reported in your annual tax return (SPT Tahunan) as an asset, at acquisition cost.
The idea of cutting the rate to 0.1% for domestic platforms is only an OJK proposal (October 2026). The rate in force is still 0.21%.
Indonesia has adopted the CARF and plans to start exchanging crypto tax data with partner countries in 2027, so tidy reporting matters more.
The Tax Report feature in the Mobee app helps you view and download your tax records by year.
Also read about crypto regulations in Indonesia and crypto exchanges supervised by OJK.

Legal Basis and Crypto Tax Rates

The main rule is Finance Minister Regulation (PMK) No. 50 of 2025 on VAT and income tax on crypto asset trading, effective 1 August 2025. Under this rule, the transfer of crypto assets is treated like securities. The effect: income tax still applies, but VAT on the sale of crypto assets is no longer charged.

Final Article 22 income tax on sales

Domestic exchanges: 0.21% of the sale transaction value. An exchange with the status of Digital Financial Asset Trader (PAKD) must collect, pay, and report it.
Overseas exchanges: 1% of the sale transaction value. An overseas exchange collects it only if the tax office (DJP) has appointed it to do so. If not appointed, you as the seller pay it yourself.
It is final. This means the tax is not combined with your other income and is not recalculated at progressive rates.
It applies to sales. PMK 50/2025 does not set a separate final Article 22 tax on purchases.

VAT (PPN)

The crypto asset itself: not subject to VAT.
Platform services: a platform that is a Taxable Entrepreneur (PKP) charges VAT on its services at 12% on a tax base of 11/12 of the fee or commission charged. As a result, the VAT you bear is about 11% of the platform fee, not of the transaction value.

If you have read other rates

The rates of 0.1% and 0.2% for income tax, and effective VAT of 0.11% and 0.22%, are the old scheme before 1 August 2025 (PMK 68/2022). That scheme is no longer the reference for sales after that date [VERIFIKASI: repeal of PMK 68/2022 by PMK 50/2025].

About a proposal for a lower rate

At the seminar "Taxes, Digital Economy, and Crypto Assets: A Sharia Perspective" (reported by DDTCNews on 16 October 2026), Adi Budiarso, OJK's Head of Executive Supervision for Financial Sector Technology Innovation, Digital Financial Assets, and Crypto Assets, said the industry is pushing to cut the final Article 22 income tax on crypto sales on domestic platforms from 0.21% to 0.1%. According to the press release that carries the statement, 0.1% matches the final income tax rate on stock sales on the exchange.

The reasons given: lower costs for users, stronger competitiveness for domestic platforms, and more trading through domestic traders rather than foreign platforms. As an illustration, the tax on a Rp10,000,000 sale would fall from Rp21,000 to Rp10,000, a saving of Rp11,000. That is only the income tax component, not total trading costs.

Director General of Taxes Bimo Wijayanto called a rate cut a reasonable option to consider, but said the government must also weigh the potential loss of revenue and the chance to widen compliance. So this is only a proposal and not yet a rule. The rate in force today is still 0.21% [VERIFIKASI: check for updates before publishing].

Note: rules for miners are set separately, with the general income tax rate from tax year 2026, and are not covered in this article.

Crypto Tax Calculation Example

The example below is an illustration only. The transaction values and fees are made-up numbers to keep the math simple, not real coin prices or fees.

Suppose you sell crypto with a transaction value of Rp10,000,000.

Scenario	Calculation	Final Article 22 tax
Sell on a domestic exchange	0.21% x Rp10,000,000	Rp21,000
Sell on an overseas exchange	1% x Rp10,000,000	Rp100,000
Sell at a loss on a domestic exchange (bought for Rp10,000,000, sold for Rp8,000,000)	0.21% x Rp8,000,000	Rp16,800

In the first scenario, the Rp10,000,000 transaction value minus Rp21,000 of tax leaves Rp9,979,000, before other fees. In the third scenario, you lose Rp2,000,000, but the tax is still calculated on the Rp8,000,000 sale transaction value, not on the loss or the gain [VERIFIKASI].

What about VAT on platform fees?

VAT applies only to the fees the platform charges. Suppose a service fee of Rp50,000 (an illustrative number). VAT = 12% x 11/12 x Rp50,000 = Rp5,500. The actual fees and VAT treatment at Mobee can be seen on the exchange fees page [VERIFIKASI: see team note 3].

If your sale is on an overseas exchange that has not been appointed as a collector, you need to pay the 1% final Article 22 tax yourself, so calculate it and keep the proof.

How to Report in Coretax DJP

Coretax is the DJP's integrated tax administration system. Individual annual tax returns (SPT Tahunan) are filed there.

A. Report your crypto as an asset

Crypto you still hold at year-end goes in the asset list of your annual tax return. Fill in the asset name, year of acquisition, and acquisition value in rupiah. Use the acquisition cost (the price you paid), not the market price. Choose the matching investment asset category in Coretax [VERIFIKASI: latest asset category name and code].

The general steps: log in to Coretax DJP, open the Reporting menu, choose the Individual Income Tax Annual Return (SPT Tahunan PPh Orang Pribadi), then fill in the asset section [VERIFIKASI: menu names follow the latest Coretax interface].

B. Treat the final income tax correctly

Article 22 income tax on sales is final, so you do not recalculate it at progressive rates. Keep the collection proof or transaction summary from the exchange as a record, and enter the final income according to the annual return instructions [VERIFIKASI: which part of the return covers final-tax income].

C. If the exchange does not collect

On an overseas exchange that has not been appointed as a collector, you pay the 1% final income tax yourself and keep the proof [VERIFIKASI: how to self-pay].

D. Watch the deadline

Individual annual tax returns are due by 31 March of the following year. Income and assets for 2026 are reported by 31 March 2027 [VERIFIKASI: check for any official extension].

E. Why compliance matters: cross-border data exchange from 2027

Indonesia has adopted the Crypto-Asset Reporting Framework (CARF), the OECD standard for automatic cross-border exchange of crypto asset information. Deputy Finance Minister Nurkholisoh Ibnu Aman said on 15 October 2026 that the first data exchange with partner countries is planned to start in 2027. According to OECD data as of June 2025 cited by the DJP, 69 jurisdictions, including Indonesia, committed to implementing the CARF starting in 2027 and 2028.

Director General of Taxes Bimo Wijayanto explained the reasoning: crypto assets move easily across borders, so better information, not higher rates, is the answer. The government also stresses that data must be managed accurately and responsibly. The scale is large: OJK recorded 23.21 million crypto consumer accounts and monthly transaction value of about Rp23.16 trillion in August 2026.

What does this mean for you? The CARF is an information-exchange standard, not a new tax rate. But data transparency will grow, and if you hold an account on an overseas exchange, your data may be reported too [VERIFIKASI: official sources have not detailed which data is exchanged, the partner countries, the year of the first data covered, or Indonesia's implementing rules]. The safest approach: report your assets properly in your annual tax return and keep your transaction records.

Crypto Tax Rate Table 2026: Domestic and Overseas Exchanges

Aspect	Domestic exchange (PAKD)	Overseas exchange
Final Article 22 tax on sales	0.21% of transaction value	1% of transaction value
Who collects	The exchange collects, pays, and reports	The exchange if appointed by the DJP; if not, you pay it yourself
Applies to	Sales	Sales
VAT on the crypto asset	Not charged	Not charged
VAT on platform services	12% x 11/12 of the fee, if the platform is a Taxable Entrepreneur (PKP)	[VERIFIKASI: treatment for overseas platforms]
Legal basis	PMK 50/2025 (effective 1 August 2025)	PMK 50/2025 (effective 1 August 2025)

The rates above apply as of 26 October 2026 and may change if the government issues a new rule. Follow official DJP announcements.

Trade Comfortably and Stay Tax-Compliant with Mobee

Mobee is operated by PT CTXG Indonesia Berkarya, which is licensed and supervised by OJK. In the Mobee app, you can open the Tax Report feature to view and download your transaction tax records by year. These records help you organize your data before filling in your annual tax return. You remain responsible for filing your own return.

How to open the Tax Report in Mobee

Tap the profile icon at the top right of the app.
Select Tax Report ("Laporan Pajak" in the app).
Enter your tax ID number (NPWP), then tap Confirm.
Choose a year, then send the report to your email or download it.

The full guide is in the Mobee tax report tutorial (in Indonesian). You can also see transaction fee details on the exchange fees page.

If you do not have the app yet, install the Mobee App and start by learning. This content is not a recommendation to buy or sell any asset.

Crypto Tax FAQ

What is the crypto tax rate in 2026?

Under PMK 50 of 2025, the final Article 22 income tax on crypto sales is 0.21% of the transaction value on domestic exchanges and 1% on overseas exchanges. The rule has applied since 1 August 2025. Selling crypto assets is not subject to VAT, but platform service fees may be subject to VAT.

Will the crypto tax rate be cut to 0.1%?

Not yet. The rate in force today is still 0.21% on domestic exchanges and 1% on overseas exchanges. In October 2026, OJK proposed cutting it to 0.1% for domestic platforms, and the Director General of Taxes called it a reasonable option to consider. But there is no new rule yet, so follow official DJP announcements.

How do I report crypto in my annual tax return?

List the crypto you hold in the asset list of your annual tax return through Coretax DJP. Fill in the asset name, year of acquisition, and acquisition value in rupiah, which is the purchase price, not the market price. Individual annual tax returns are due by 31 March of the following year.

Is crypto tax withheld automatically by the exchange?

On a domestic exchange with PAKD status, yes: the exchange must collect, pay, and report the final Article 22 tax. On an overseas exchange, the exchange collects only if the DJP has appointed it. If not, you pay it yourself. Either way, you still report your assets in your annual tax return.

Do I still pay tax if I sell at a loss?

Generally, yes. The final Article 22 tax is calculated on the sale transaction value, not on gain or loss. So if you sell at a loss, the tax is still calculated on the sale value. For your personal situation, consult a tax advisor or the tax office.

What is Coretax and how does it affect crypto investors?

Coretax is the DJP's integrated tax administration system, where you file your annual tax return. For crypto investors, Coretax is where you enter your crypto assets and income. The data you report should match your transaction records from the exchange.

How does Mobee help with tax compliance?

The Mobee app has a Tax Report feature you can open from the profile menu. With it, you can view and download your transaction tax records by year to help fill in your tax return. You remain responsible for reporting your own taxes.

Disclaimer

This article contains general information for education and is not tax, legal, or investment advice. Tax rules can change and how they apply depends on each taxpayer's situation. For your own case, consult a tax advisor or your local tax office. Crypto assets are high risk because prices can rise and fall sharply, and you can lose money. Do your own research before making any decision.