Capital gains tax in Indonesia: what you really pay in 2026, asset by asset

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You hold shares, funds, crypto or a villa, and you want to know what Indonesia takes when you sell. The answer depends less on how long you held the asset and more on what it is and where you sell it. After reading this, you will know the 2026 rule for each asset and what changes if you are not resident.

Indonesia capital gains tax in 2026: the key figures

What changed for 2026

• Crypto mining income is taxed at the general rates from tax year 2026. Articles 24, 25 and 27 of PMK 50/2025 make block rewards and fees ordinary income from 2026.
• The crypto trading regime of August 2025 is fully in place. Sales carry 0.21% (domestic exchange) or 1% (foreign exchange), and crypto treated like securities is no longer subject to VAT.
• Share, property and dividend rules are unchanged from 2025. PP 34/2016 and the dividend rules of PP 55/2022 apply as before.

Is this guide for you?

Read on if you…

• are, or will be, tax resident in Indonesia in 2026 and plan to sell shares, crypto or property;
• live abroad but hold Indonesian shares, land or crypto on an Indonesian exchange;
• want to time your sales around a move to or from Indonesia.

Probably not your case if you…

• only receive salary and interest – see personal income taxes in Indonesia;
• are a bank, insurer or fund manager with sector-specific rules.

How does Indonesia tax gains without a capital gains tax?

The Income Tax Law (Undang-Undang Pajak Penghasilan, UU PPh) treats a gain on a sale as income. It dates from Law 7/1983 and was last amended by Law 7/2021. By default, it is added to your other income and taxed at the progressive rates.

Here's the catch. For the assets people sell most, the government replaced that calculation with a final tax. It is a flat percentage of the gross sale price, withheld or paid at the time of sale. Final means final. You deduct no cost, you cannot use a loss, and you do not add the gain to your annual income.

So the first question is always: which bucket is my asset in? In the other bucket, rates start at 5% up to IDR 60 million and 15% up to IDR 250 million. Then come 25% up to IDR 500 million, 30% up to IDR 5 billion and 35% above, per PwC (secondary) and the DJP's HPP summary.

You are resident if you stay more than 183 days in any 12-month period, or are present in a year with the intention to reside. Residents are taxed on worldwide income. See tax residency in Indonesia.

What do you pay on shares, funds and bonds?

Shares listed on the IDX

Each sale on the exchange carries a final tax of 0.1% of the gross transaction value, according to the DJP's final-tax page. Founder shareholders pay an extra 0.5% on the value of their shares at the IPO. A 300% gain and a 20% loss are taxed the same way: 0.1% of what you sold. There is no holding period.

Unlisted shares

A resident who sells shares in a private company (PT) adds the net gain to ordinary income at 5% to 35%. For non-residents, Article 26 withholding applies to Indonesian-source gains. One case is spelled out in PMK 258/2008: a sale through a conduit company in a tax haven. It is taxed at 20% of a deemed net income of 25% of the price, so 5% of the price. That withholding only applies where the treaty gives Indonesia the taxing right. Check tax treaties of Indonesia.

Mutual funds and bonds

Gains on Indonesian mutual fund units are not a tax object for the unit holder, as a DJP article explains. You list them as non-taxable income in your return. Bond interest carries a 10% final tax for residents, per PwC (secondary). Foreign ETFs and shares sold through a foreign broker are ordinary income for a resident.

Dividends

Dividends from Indonesian companies carry a 10% final tax. Under arts. 9–11 of PP 55/2022, they are exempt if you invest them in Indonesia. You must invest by the end of the third month after the tax year of receipt and hold for at least three tax years.

How is crypto taxed in Indonesia?

Since 1 August 2025, PMK 50/2025 governs crypto trading:

1. Domestic licensed exchange: 0.21% final income tax on the transaction value, collected by the exchange (art. 12).
2. Foreign exchange designated as collector: 1% final income tax, collected by the platform (art. 20).
3. Foreign exchange not designated: you pay the 1% yourself and report it (art. 22).
4. Treaty-country non-residents: a foreign seller escapes the withholding only if the treaty denies Indonesia the taxing right. The seller must also give the platform a certificate of domicile (art. 14).

The sale of crypto treated like securities carries no VAT (art. 2(1)). Mining income is taxed at the general rates from tax year 2026. Staking, DeFi and being paid in crypto are covered in taxation of cryptocurrencies in Indonesia.

What do you pay when you sell property?

The seller pays a final income tax of 2.5% of the gross transfer value under art. 2(1) of PP 34/2016. The rate is 1% for simple houses and simple flats sold by property businesses, and 0% on transfers to the government.

You pay it before the land deed official signs the deed (art. 3). No deduction for the purchase price, no main-home exemption, no holding period test. The same rule applies to non-resident sellers, because it taxes whoever receives the transfer income.

The buyer pays a separate regional acquisition duty (BPHTB) of up to 5%, above an allowance of at least IDR 80 million. That and other property taxes are in specific taxes in Indonesia.

What changes for non-residents and when you leave?

A non-resident is taxed only on Indonesian-source income. The general withholding rate is 20% on gross amounts, unless a treaty reduces it. In practice:

1. Shares sold on the IDX: 0.1% final tax on the sale value.
2. Land and buildings: 2.5% final tax.
3. Crypto: 0.21% or 1%, unless your treaty denies Indonesia the taxing right and you give the platform a certificate of domicile.
4. Unlisted Indonesian shares: Article 26 withholding, subject to the treaty.

Once you are non-resident, gains on foreign shares, funds and crypto held abroad fall outside Indonesian tax. Timing a sale of foreign assets for after your residence ends is therefore a legitimate planning point. Make sure the residence really ends: see the practical guide to ceasing your tax residency in Indonesia.

Comparing bases? See capital gains tax in Sri Lanka and capital gains tax in Hong Kong.

Legal ways to reduce the bill

• Sell on the exchange. 0.1% of proceeds beats up to 35% of the gain on any meaningful profit.
• Use a licensed domestic exchange for crypto. 0.21% instead of 1%.
• Reinvest dividends in Indonesia for three tax years to turn 10% into 0%.
• Time foreign disposals for before you become resident or after you leave.

Common mistakes (and what they cost)

• Treating a final tax as a prepayment. The 0.1%, 2.5% or 0.21% is not creditable against your annual tax; claiming it leads to an underpayment assessment.
• Forgetting foreign brokerage gains. Residents are taxed worldwide; an unreported foreign ETF gain at 30% is the costliest line in most portfolios.
• Trading crypto on a foreign platform and paying nothing. Without a designated collector, the 1% is yours to pay and report (art. 22 PMK 50/2025).
• Offsetting a share or crypto loss against salary. Final-taxed losses simply vanish.
• Signing a property deed before paying the 2.5%. The deed official cannot sign without proof of payment, so the sale stalls.

Frequently asked questions

Does Indonesia have a capital gains tax in 2026?

No standalone one. Gains are either ordinary income at 5% to 35%, or subject to a flat final tax on the gross sale price. That is 0.1% for exchange-listed shares, 2.5% for land and buildings, and 0.21% or 1% for crypto. Final taxes allow no cost deduction and no loss relief.

How much tax do I pay on selling shares in Indonesia?

Shares sold on the Indonesia Stock Exchange carry a 0.1% final tax on the gross sale value, whatever your gain or loss. Founders pay an extra 0.5% on their shares' value at the IPO. A resident selling unlisted shares adds the net gain to ordinary income at 5% to 35%. Non-residents face Article 26 withholding, subject to their treaty.

Is crypto taxed as capital gains in Indonesia?

Not as gains. Under PMK 50/2025, each sale through a domestic licensed exchange carries a 0.21% final tax on the transaction value. Through a foreign exchange, the rate is 1%, collected by a designated platform or paid by you. Mining income is taxed at the general progressive rates from tax year 2026.

What tax applies when I sell a house in Indonesia?

The seller pays a final income tax of 2.5% of the gross transfer value, before the deed official signs the deed. There is no deduction for the purchase price and no main-home exemption. Simple houses sold by property businesses pay 1%. The buyer separately pays regional acquisition duty of up to 5%.

Do non-residents pay tax on Indonesian capital gains?

Only on Indonesian-source gains. Shares sold on the exchange and land and buildings carry the same final taxes as for residents. Crypto sellers escape withholding only where their treaty denies Indonesia the taxing right and they give the platform a certificate of domicile. Unlisted Indonesian shares fall under Article 26 withholding, which many treaties limit.

Are dividends taxed in Indonesia?

Dividends from Indonesian companies carry a 10% final tax for resident individuals. Under PP 55/2022, they are exempt if you invest them in Indonesia by the end of the third month after the tax year of receipt. You must keep that investment for at least three tax years. The investment cannot be moved except into another permitted form.

Related guides

• Taxation of cryptocurrencies in Indonesia – staking, mining and foreign platforms.
• Personal income taxes in Indonesia – the progressive rates that apply to non-final gains.
• Specific taxes in Indonesia – acquisition duty, land and building tax, stamp duty.
• Tax residency in Indonesia – the 183-day and intention tests.
• Practical guide to ceasing your tax residency in Indonesia – timing sales around your exit.
• Tax treaties of Indonesia – when a treaty removes Indonesian tax on share gains.
• Tax landscape overview of Indonesia – the whole system on one page.
• All country tax guides

Sources

• PMK 50/2025 on VAT and income tax on crypto trading – Ministry of Finance (JDIH Kemenkeu)
• PP 34/2016 on income tax on land and building transfers – Directorate General of Taxes
• PP 55/2022 adjusting income tax rules – Directorate General of Taxes
• PPh Article 4(2) final taxes – Directorate General of Taxes
• PMK 258/2008 on Article 26 withholding on share transfers – Directorate General of Taxes
• Mutual funds and shares for individuals – Directorate General of Taxes
• Indonesia, individual – taxes on personal income – PwC Worldwide Tax Summaries (secondary)

This guide is general information, not personalised tax advice. See how we research and review.