New Crypto Tax Policy in Effect Starting August 2025

What Changed?
Under the new regulation, the final PPh rate is set at 0.21% of the transaction value for all crypto sales made through digital platforms (exchanges) operating in Indonesia.

This is a unified rate, replacing the previous two-tiered system:

• 0.1% for registered crypto traders under Bappebti (PMK 68/2022),

• 0.2% for unregistered platforms.

Now, regardless of registration status, the rate is standardized at 0.21%, in line with the transition of crypto supervision from Bappebti to OJK (Financial Services Authority).

Key Highlights from PMK 50/2025:

• Applies to all crypto asset sales via digital exchanges.

• Tax collection, deposit, and reporting are the responsibility of the platform operator.

• The income tax remains final in nature.

• This regulation is effective starting August 1, 2025.

Quote from the regulation:
"Income as referred to is subject to Income Tax Article 22 at a rate of 0.21% of the crypto asset transaction value."
— Article 12(1), PMK 50/2025

If your business operates a crypto exchange or you're a frequent investor, make sure your tax reporting system is aligned with the new rules. Need help adjusting to this regulation or ensuring your business stays compliant? Reach out to our legal and tax advisory team for strategic support.

This new policy is part of the Indonesian government’s efforts to bring more structure and transparency to the fast-evolving crypto market. While the rate adjustment may seem small, its implications on transaction costs and tax obligations are significant. Staying informed and compliant is key in this new regulatory era.

Satra Sinar Abadi Group

Starting August 1st, 2025, crypto traders and investors in Indonesia will face a new tax rate. The Ministry of Finance has officially raised the final income tax (PPh) on crypto transactions through the issuance of Regulation No. 50 of 2025 (PMK 50/2025). This marks a significant change for digital asset enthusiasts and businesses operating in the crypto space.