Indonesia permits crypto trading by licensed providers. Oversight moved from Bappebti to the Financial Services Authority (OJK) on 10 January 2025 under POJK 27/2024, with crypto treated as digital financial assets.
| 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 via domestic platforms; 1% via foreign platforms (PMK 50/2025) |
| 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 |
Crypto sales through domestic licensed platforms are subject to a 0.21% final income tax (1% via foreign platforms) under PMK 50/2025 from 1 August 2025; transfers of crypto assets are exempt from VAT, while platform fees and mining services remain subject to VAT. Mining and other non-trading crypto income is taxed under ordinary income tax rules.
| 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 by OJK is mandatory for crypto asset traders, exchanges, clearing and custodian institutions under POJK 27/2024 as amended by POJK 23/2025.
No detailed enforcement information available
| Status | Research |
| Name | Project Garuda |
| Issuing Authority | Bank Indonesia |
| Model | wholesale |
| Technology | Corda, Kaleido (DLT) |
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | Yes |
| 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 | moderate |
| Sanctions | No |
| Corruption Index | 38/100 |
| Banking Access | moderate |
| Sanctions Program Active | No |
Risk Factors
Indonesia has moderate political stability with no major international sanctions. Corruption remains a challenge, and banking access for crypto firms is moderate. The tropical climate affects mining cooling costs.
Indonesia permits crypto trading by licensed providers. Oversight moved from Bappebti to the Financial Services Authority (OJK) on 10 January 2025 under POJK 27/2024, with crypto treated as digital financial assets.
Indonesia is classified by FATF as: compliant.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
Soken combines Web3 security engineering and crypto-legal counsel: two specialised tracks, one team. Pick the side that matches your need.
VASP licensing, jurisdiction analysis, AML/KYC, legal opinions, company registration and banking access.
Explore Legal Services → IT & SecuritySmart-contract audits, penetration testing, Web3 development, AI/LLM security audits.
Explore IT Services →Last reviewed: 2026-09-06 · Data source: Soken Crypto Legal Map
← Back to Crypto Map