Latest Crypto Tax Rules 2025

The Indonesian government has started implementing the latest cryptocurrency tax rules since August 1, 2025. This regulation is set forth in PMK No. 50 of 2025. The new rule changes the status of crypto assets to be equivalent to securities. The government no longer imposes Value-Added Tax (VAT) on the transfer of crypto, but still collects Final Article 22 Income Tax (PPh Pasal 22 Final) from every transaction.

Government Changes Crypto Status

Previously, the government classified crypto as intangible taxable goods. Now, the government regulates cryptocurrency as a digital financial asset. With that change, VAT on automatic crypto transfers no longer applies. The Directorate General of Taxes (DJP) emphasizes that this policy aims to simplify the regulations. Crypto has special characteristics that are more appropriately treated as financial instruments. "This change makes regulations simpler and easier to implement," said a DJP official.

Applicable Final Income Tax Scheme

The government continues to levy taxes on cryptocurrency trading transactions. If an investor transacts through a designated domestic platform, the platform collects Final Article 22 Income Tax in the amount of0.21 percentfrom the value of the transaction. If the investor uses a foreign platform or a provider that has not been designated, the investor is required to personally remit the Final Article 22 Income Tax in the amount of1 percentThis scheme reinforces the local platform's role as an official collector.

Platform Service Tax and Miners

The government still imposes taxes on services that support the crypto ecosystem. The platform is required to collect VAT on commission fees, withdrawal fees, digital wallet storage, and security fees. In addition, the platform must pay income tax according to the general rate on its income.

Crypto miners are not exempt from tax obligations either. The government requires miners to report block rewards and transaction fees as income. They must pay income tax according to the general rate. The transaction verification service carried out by miners remains subject to VAT under a special mechanism.

How to Calculate Crypto Tax

Investors must calculate taxes based on the rupiah value at the time of the transaction. The platform determines that value through the exchange price or the system's rate that applies consistently.

The first example, an investor sells crypto worth Rp100 million through a local platform. The platform will deduct the final income tax of 0.21 percent or Rp210 thousand. The second example is that an investor transacts on a foreign platform. Investors are required to remit their own Final Income Tax of 1 percent or Rp1,000,000 through the Unified Monthly Tax Return.

Impact on Investors and Industry

Investors now have clearer legal certainty. They no longer bear VAT when buying crypto, but are still required to pay Final Income Tax. This new scheme makes tax obligations more transparent.

For the industry, the role of platforms is increasingly important. The government-designated local platform makes it easier for users because taxes are deducted at source. Meanwhile, foreign platforms actually impose an additional burden because investors must remit taxes themselves.

The views of experts

Tax experts assess this new policy as aligned with global practices. Japan and South Korea have already treated crypto as a financial instrument. "This approach is not only about tax revenue, but also about the integration of crypto into the formal financial system," said a digital economy analyst.

With that new status, the opportunities for regulatory coordination among the Directorate General of Taxes (DJP), the Financial Services Authority (OJK), and Bank Indonesia are becoming more open. Integrated supervision is expected to reduce the risk of misuse of digital assets.

Call for compliance

DJP reminds investors to comply with the new regulations. The government now uses digital systems to detect cryptocurrency transactions. "We encourage voluntary compliance because data-driven systems are more transparent," DJP said firmly.

Investors who are active in the crypto market must understand this rule. Tax compliance is not only about preventing sanctions, but also a form of civic responsibility.

Conclusion

The latest crypto tax rules for 2025 mark a new chapter for the digital asset ecosystem. The government has eliminated VAT on the transfer of cryptocurrency, but still levies Final Income Tax at a rate of 0.21 percent or 1 percent. Platforms and miners remain taxpayers in accordance with the provisions.

This policy is expected to strengthen the crypto industry, while also increasing legal certainty for investors. For a deeper discussion on digital policy, also read the related Insimen article.digital tax in Indonesia.