Indonesia's Ministry of Finance has issued Regulation No. 50/2025 (PMK 50/2025) and Regulation No. 53/2025 (PMK 53/2025), which provide new VAT and income tax rules for crypto assets. The measures take effect for transactions conducted on or after 1 August 2025.

Key Income Tax Changes

• Sellers will be subject to a final withholding tax under Article 22 at the rate of 0.21% of the transaction v…