Taxes · IDN
Taxes in Indonesia
Indonesia taxes cryptocurrency primarily through final withholding taxes collected by licensed exchanges: 0.1% income tax and 0.11% VAT on gross transaction value per trade, regardless of profit or loss. These rules apply to trades on Bappebti-registered platforms, with higher rates of 0.2% income tax applying to off-platform transactions. The system is relatively straightforward but does not distinguish between gains and losses, meaning tax is owed even on unprofitable trades.
The tax figures
Corporate tax
22.00 %
47 of 96 countries that publish it · 2026 · see the ranking →
What this measures, and what it does not
The statutory (headline) corporate income tax rate from OECD Corporate Tax Statistics. Effective rates after deductions and incentives are typically lower; this is the rate on paper that companies plan around.
The rules, in words
Income tax
Crypto income including mining and staking rewards is subject to income tax at 0.1% final tax on gross transaction value when traded via licensed exchanges, or 0.2% if traded outside licensed exchanges. Standard progressive income tax rates may also apply depending on classification.
VAT / GST
Crypto assets are classified as intangible goods and subject to VAT at an effective rate of 0.11% of transaction value (1.1% VAT times 10% deemed value), collected by licensed exchanges. This applies to buying and selling on registered platforms.
Capital gains
Capital gains from crypto disposal are subject to a final income tax of 0.1% of the gross transaction value (not the gain), collected by licensed crypto exchanges (CEXs) registered with Bappebti, effective May 2022 under PMK-68/2022.
Type case, not tax advice: figures describe a single average earner and standard rates; your situation depends on residency, deductions and local rules. Verify with the tax authority before acting. — Fiatmap