What the percentage actually taxes
PMK 50/2025 took effect on 1 August 2025. Covered transfers through a licensed domestic digital-financial-asset trader generally bear final Article 22 income tax of 0.21% of transaction value. The covered non-licensed-platform framework uses 1%, including relevant offshore-platform transactions. An unappointed offshore operator does not eliminate the seller’s self-payment obligation.
A like-for-like comparison
This is a turnover base, not sale proceeds minus acquisition cost. For illustration, a covered IDR 100 million sale with IDR 90 million cost produces IDR 210,000 tax at 0.21%: 2.1% of the IDR 10 million gain before other charges. The same gross-value levy can arise if that sale loses money. A 0.21% headline therefore belongs in a separate comparison category.
Swaps, services and mining
The tax authority explains that covered exchanges between crypto assets also enter the transaction framework. Crypto transfers themselves no longer attract VAT as taxable goods, but platform services and mining verification services retain separate VAT treatment. From 2026 miners’ receipts follow ordinary income-tax rates; a later sale is a separate event under the covered disposal rules.
Relocation is a worldwide-income question
Residence can follow living in Indonesia, more than 183 days within 12 months, or presence in a tax year with an intention to reside. A holiday or immigration product is not itself a crypto tax exemption. Before a UK departure, establish the Indonesian source, platform and residence rules for every type of receipt, alongside any UK charge.