New Crypto Tax Framework Takes Effect August 1
Indonesia is making sweeping changes to its crypto tax policy. Starting August 1, 2025, the Ministry of Finance will implement new rules that increase income and value-added taxes (VAT) on crypto miners and sellers, while officially removing VAT for buyers of digital assets.
Higher Taxes for Crypto Sales on Local and Foreign Exchanges
Under the new regulations No. 50/2025 and No. 53/2025, income tax on crypto sales conducted on local exchanges will rise from 0.1% to 0.21%. Sales on foreign crypto platforms will face an even steeper hike—from 0.2% to 1%. This move signals Indonesia’s effort to tighten crypto taxation and align it with growing digital asset adoption.
Crypto Miners to Face Double the VAT Rate
Crypto miners in Indonesia will also see an increase in VAT—from the current 1.1% to 2.2%. Moreover, the special 0.1% income tax rate for miners has been abolished. Starting in 2026, miners will instead be subject to the standard personal or corporate income tax rates.
Regulation No. 50/2025 clarifies that crypto miners registered as taxable entrepreneurs will now be treated as retail traders for tax purposes. Non-compliance with these provisions will result in penalties under general tax law.
Crypto Buyers No Longer Pay VAT
Despite the heavier tax burden for sellers and miners, crypto buyers in Indonesia are getting a break. Regulation No. 50/2025 exempts crypto transactions from VAT if the assets are treated similarly to securities. This removes the 0.11%–0.22% VAT previously charged to buyers.
According to CNBC Indonesia, this exemption is backed by Regulation No. 53/2025, which eliminates articles 343 and 354 related to crypto VAT obligations.
Government Aims to Boost Legal Clarity and Adapt to Market Growth
Finance Minister Sri Mulyani Indrawati emphasized that these tax reforms are meant to provide legal certainty and adapt to the rapidly evolving digital asset landscape in Indonesia.
