Indonesia’s 2026 Crypto Taxes Reach Rp2.15 Trillion—Here Are the Details
2026-09-24
Tax revenue from crypto assets in Indonesia reached IDR 2.15 trillion as of August 31, 2026, based on the latest data from the Directorate General of Taxes (DJP).
This figure is part of digital economy business sector revenue, which reached IDR 57.23 trillion in total during the same period.
In a September 17, 2026 press release, the DJP reported that crypto tax revenue came from accumulated revenue from 2022 through 2026. The revenue consisted of IDR 1.27 trillion in Article 22 Income Tax and IDR 881.82 billion in Domestic VAT.
This revenue growth has also taken place alongside changes to crypto asset tax regulations and the implementation of the Crypto-Asset Reporting Framework (CARF) in Indonesia.
Key Takeaways
- Tax revenue from crypto assets reached IDR 2.15 trillion as of August 31, 2026.
- The breakdown consists of IDR 1.27 trillion in Article 22 Income Tax and IDR 881.82 billion in Domestic VAT.
- CARF concerns the collection and exchange of crypto asset information, while transaction taxation is governed by tax provisions such as PMK 50 of 2025.
Indonesia Crypto Tax Reaches IDR 2.15 Trillion in 2026
The DJP recorded tax revenue from crypto assets of IDR 2.15 trillion as of August 31, 2026.
This figure represents accumulated crypto tax revenue recorded since 2022. Here is the breakdown:
DJP data shows that revenue in 2026 through the end of August reached IDR 268.95 billion. Meanwhile, revenue throughout 2025 was recorded at IDR 796.74 billion.
It is important to understand that the IDR 2.15 trillion figure represents tax revenue from crypto assets recorded by the government. It does not mean that every investor or crypto user paid a specific portion of that amount in taxes.
Read Also: New OJK Rules on Digital Financial Assets Take Effect: What You Need to Know
Breakdown of Crypto Asset Tax Revenue
The DJP recorded the crypto tax revenue as consisting of two main components:
Thus, Article 22 Income Tax is the largest component of the crypto asset tax revenue recorded by the DJP. Meanwhile, Domestic VAT is the other component of the accumulated revenue.
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Latest Indonesian Crypto Tax Rules
One of the important changes in crypto asset taxation is Minister of Finance Regulation (PMK) Number 50 of 2025 concerning Value Added Tax and Income Tax on Crypto Asset Trading Transactions.
PMK 50/2025 took effect on August 1, 2025, replacing the previous provisions to align the tax mechanism with developments in the regulation of digital financial assets in Indonesia.
The DJP explained that one important change is the removal of VAT on crypto asset sales.
Meanwhile, income from crypto asset transactions remains subject to Article 22 Income Tax in accordance with applicable provisions.
For transactions through domestic crypto asset trading providers that meet the requirements, PMK 50/2025 sets final Article 22 Income Tax at 0.21% of the value of the crypto asset transaction. Different provisions apply to transactions through foreign providers or certain other conditions.
Therefore, the tax mechanism cannot be explained simply by looking at whether a user makes a profit or loss from an asset. The type of transaction, provider, and applicable provisions also need to be considered.
Read Also: Digital Financial Assets and Crypto Assets Handbook 2.0
Bitcoin Tax and Other Crypto Assets
Bitcoin is included as a crypto asset, so Bitcoin transactions also fall within the crypto asset tax framework.
However, the term “Bitcoin tax” does not mean there is a separate tax system specifically for Bitcoin. Its treatment follows the applicable crypto asset tax provisions.
The same applies to Ethereum and other crypto assets. Users need to pay attention to the type of transaction carried out, such as buying, selling, exchanging crypto assets, or other activities covered by tax provisions.
Therefore, keeping transaction records remains important. Users can keep data such as:
- Purchase and sale history.
- Crypto asset exchange history.
- Transaction records from the platform.
- Transaction value and date.
- Crypto asset transfer records.
This documentation helps users maintain clearer transaction records when information is needed for tax purposes.
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What Is the Relationship Between CARF and Indonesian Crypto Tax?
In addition to changes in tax regulations, Indonesia is also implementing the Crypto-Asset Reporting Framework (CARF).
CARF is a standard developed by the OECD and G20 for the automatic exchange of financial information related to crypto assets.
The framework covers, among other things, the types of crypto assets that must be reported, crypto asset service providers required to report, transaction information, and procedures for identifying users and their tax jurisdictions.
Indonesia is among the jurisdictions that have committed to implementing CARF. The DJP states that Indonesia's implementation of CARF information exchange begins for data years in accordance with its implementation provisions, with a commitment to begin information exchange in 2027.
Therefore, CARF is not a new type of tax. CARF is more concerned with the reporting, identification, and exchange of crypto asset information for tax purposes.
Read Also: Legal Crypto Apps in Indonesia 2026: How to Check OJK-Licensed Platforms
What Has Changed for Crypto Users in 2026?
CARF implementation brings changes to the process of identifying crypto asset users.
Based on DJP guidance, the CARF-based crypto asset user identification procedure began on January 1, 2026. This provision applies to both individuals and entities.
When opening an account, CARF-reporting crypto asset service providers must request a valid self-certification from prospective users. This information is used to determine the user's country of residence for reporting purposes.
For existing users, the identification procedure must also be completed no later than December 31, 2026, in accordance with applicable provisions.
Crypto Transaction Information Under CARF
CARF is not only concerned with user identity. Information on relevant crypto asset transactions is also part of the reporting.
The DJP explains that relevant transactions may include:
- Exchange of crypto assets for fiat currency.
- Exchange of one crypto asset for another crypto asset.
- Certain retail payment transactions that meet the criteria.
- Crypto asset transfers.
Therefore, crypto asset users should maintain well-organized transaction records. This is different from the obligation to pay taxes, as CARF focuses on reporting and information exchange.
Read Also: Trading Crypto Futures in Indonesia? OJK Rules for 2026 You Need to Understand
What Should Crypto Users Pay Attention To?
With tax updates and CARF implementation, crypto asset users can pay attention to the following:
- Monitor the latest regulations. Crypto asset tax provisions may change as regulations develop.
- Keep transaction records. Record crypto asset purchases, sales, exchanges, and transfers.
- Understand the difference between tax and CARF. Tax concerns tax obligations, while CARF concerns reporting and information exchange.
- Ensure account information is accurate. Self-certification and tax residency information are part of the CARF identification process.
- Use official sources for individual circumstances. Tax treatment may depend on the type of transaction and the taxpayer's circumstances.
Development of Indonesia's Digital Economy Tax Revenue
Crypto asset revenue is one component of Indonesia's digital economy tax revenue.
As of August 31, 2026, the DJP recorded total revenue from the digital economy business sector of IDR 57.23 trillion. This consisted of IDR 44.05 trillion in PMSE VAT, IDR 2.15 trillion in crypto asset tax, IDR 5.28 trillion in fintech tax, and IDR 5.75 trillion in SIPP Tax.
With a contribution of IDR 2.15 trillion, crypto assets are one component of the digital economy revenue monitored by the government.
However, this figure should still be viewed in the context of overall digital economy revenue and the data period used, which runs through August 31, 2026.
Read Also: New OJK Rules Take Effect, Bittime Welcomes Stronger Digital Asset Industry Governance
Conclusion
From a regulatory perspective, PMK 50 of 2025 has been an important basis for regulating crypto asset transaction taxes since August 1, 2025. The regulation, among other things, removes VAT on crypto asset sales and maintains Article 22 Income Tax in accordance with applicable provisions.
Meanwhile, CARF focuses on information transparency, user identification, and the reporting and exchange of crypto asset information.
The CARF-based user identification procedure began on January 1, 2026, while Indonesia has committed to implementing CARF information exchange starting in 2027.
For crypto users, understanding the difference between tax revenue, tax obligations, and CARF information reporting is becoming increasingly important as digital asset regulations develop in Indonesia.
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FAQ
How much was Indonesia's crypto tax revenue in 2026?
The DJP recorded tax revenue from crypto assets of IDR 2.15 trillion as of August 31, 2026.
How much of the crypto tax revenue came from Income Tax and VAT?
The revenue consisted of Article 22 Income Tax of IDR 1.27 trillion dan Domestic VAT of IDR 881.82 billion.
Does the IDR 2.15 trillion represent taxes paid by investors?
It is not accurate to describe IDR 2.15 trillion as the amount of tax paid directly by all investors. The figure represents tax revenue from crypto assets recorded by the DJP as of August 31, 2026.
Is CARF a new tax for crypto?
No. CARF is a framework for reporting and exchanging crypto asset information for tax transparency purposes. Taxation of crypto asset transactions is governed by tax provisions such as PMK 50 of 2025.
When will CARF be implemented in Indonesia?
The CARF-based crypto asset user identification procedure began on January 1, 2026. Indonesia has also committed to implementing CARF information exchange starting in 2027 according to its implementation schedule.
What should crypto asset users prepare?
Users should keep transaction records and transaction evidence, and ensure that the identity and tax residency information provided to crypto asset service providers accurately reflects their actual circumstances.
Disclaimer: The views expressed belong exclusively to the author and do not reflect the views of this platform. This platform and its affiliates disclaim any responsibility for the accuracy or suitability of the information provided. It is for informational purposes only and not intended as financial or investment advice.
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