Indonesia has a clear regulatory framework for cryptocurrencies, governed primarily by Bappebti Regulation 8/2021 on Crypto Asset Trading, allowing legal trading and licensing of crypto businesses.
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Region | southeast asia |
| Currency | IDR |
| Capital Gains (Personal) | 0.21% final income tax (Article 22) on transaction value for domestic platform trades; progressive income tax (5-35%) on staking/airdrop/DeFi income not from direct trading |
| Capital Gains (Corporate) | 22% corporate income tax on crypto service fees, deposits, withdrawals; miners subject to 22% CIT on block rewards from 2026 fiscal year |
| VAT on Crypto | No |
| Staking Tax | Progressive income tax (5-35%) on staking rewards as general income under Article 4(1); not subject to final Article 22 withholding |
| Airdrop Tax | Progressive income tax (5-35%) on airdrop income as general income under Article 4(1); not subject to final Article 22 withholding |
Cryptocurrency transactions are subject to capital gains tax and VAT. Income from staking, mining, and airdrops is taxed as ordinary income at rates exceeding 30%.
| Required | Yes |
| Regulator | OJK (primary regulator since Jan 10, 2025); BI (payment/currency oversight) |
| Framework | OJK Regulation No. 27/2024 (POJK 27/2024) on Implementation of the Trading of Digital Financial Assets including Crypto Assets, amended by POJK 23/2025 |
| Ease | medium |
| Cost (USD) | $500,000 - $3,000,000 (IDR 8B-50B capital requirement) |
Licensing is mandatory for crypto exchanges and service providers under Bappebti regulations, with moderate requirements for compliance and capital.
No detailed enforcement information available
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | compliant |
| FATF Body | APG (Asia/Pacific Group on Money Laundering) |
| Suspicious-Activity Reporting | Yes |
Status: unregulated
DeFi activities are currently unregulated but monitored under general crypto asset regulations.
Status: regulated
Stablecoins are regulated under POJK 27/2024 as digital financial assets subject to OJK oversight. They may be traded on licensed platforms but cannot be used for payments. Bank Indonesia is separately developing a digital rupiah (Project Garuda) as the sovereign digital currency.
Status: unregulated
| Legal | Yes |
| Electricity Cost | $0.08/kWh |
| Renewable Energy | 15% |
| Infrastructure | fair |
Mining is legal with moderate electricity costs and limited renewable energy share. Infrastructure is fair but improving.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 38/100 |
| Banking Access | moderate |
Risk Factors
Indonesia is politically stable with moderate corruption and regulatory environment. Crypto businesses face moderate banking access and evolving regulations.
Indonesia has a clear regulatory framework for cryptocurrencies, governed primarily by Bappebti Regulation 8/2021 on Crypto Asset Trading, allowing legal trading and licensing of crypto businesses.
Indonesia is classified by FATF as: compliant.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-06-01 · Data source: Soken Crypto Legal Map
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