Crypto Sales Tax Set at 0.21 Percent via Final Article 22

Hestu Yoga Saksama, Director of Tax Regulation I at Indonesia’s Directorate General of Taxes (DJP), said on 6 November 2025 in Jakarta that crypto asset sales are subject to final income tax under Article 22. The tax is collected by exchanges acting as withholding agents.

Although many countries tax crypto profits as capital gains (difference between purchase and sale price), DJP notes that exchanges cannot determine a seller’s capital gain. Because crypto transaction records are often incomplete, taxpayers would have to self‑declare gains, which is rarely done.

Consequently, the final Article 22 rate is set at 0.21 % (0.1 % plus 0.11 % VAT). Designating exchanges as tax collectors ensures each trade is logged in the DJP system, simplifying tax administration for market participants.