Crypto-Traders Take Note: Final PPh of 0.21% Now Applies to Crypto-Transaction Earnings

In order to ensure greater legal certainty and ease the administrative burden associated with tax collection, payments and the reporting of crypto-asset trading, the Minister of Finance (“Minister”) has now issued Regulation No. 50 of 2025 (“Regulation 50/2025”) on Value-Added Tax (Pajak Pertambahan Nilai - “PPN”)  and Income Tax (Pajak Penghasilan – “PPh”) on Crypto-Asset Trading Transactions, which is set to come into force on 1 August 2025.[1]

In essence, Regulation 50/2025 sets out the various PPN obligations that apply to Organizers of Trading Through Electronic Systems (Penyelenggara Perdagangan Melalui Sistem Elektronik – “PPMSE”)who facilitate crypto-asset transactions, as well as to miners of crypto-assets (“Miners”) who are involved in crypto-related activities. In this regard, both PPMSE and Miners must be initially designated as taxable entrepreneurs (Pengusaha Kena Pajak/PKP).[2]