Indonesia capital gains tax calculator
Indonesia taxes most disposals by a final rate on the gross transaction value: 0.1% on IDX-listed shares, 0.21% or 1% on crypto since 1 August 2025, 2.5% on property, and 10% on bond interest. A loss changes none of it. Unlisted shares are the exception, running the 5% to 35% scale after PTKP.
Work out the charge on a share, crypto, property or bond disposal from your dates and amounts. Enter sales by hand or import your exchange CSVs, and the calculator applies the year’s final rate, picks the crypto regime from each disposal’s date and venue, splits multi-parcel sales under FIFO, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-18, from the Direktorat Jenderal Pajak and the sources each record cites.
Current rules
The rates behind the number
The final rates by disposal type and year
| Tax year | IDX-listed shares | Crypto (domestic / foreign) | Property transfer | Bonds | Unlisted shares |
|---|---|---|---|---|---|
| 2021 | 0.1% of gross | No final regime | 2.5% of gross | 10% of interest | 5% to 30% scale |
| 2022 | 0.1% of gross | 0.1% / 0.2% + VAT from 1 May | 2.5% of gross | 10% of interest | 5% to 35% scale from 1 Jan |
| 2023 | 0.1% of gross | 0.1% / 0.2% + VAT | 2.5% of gross | 10% of interest | 5% to 35% scale |
| 2024 | 0.1% of gross | 0.1% / 0.2% + VAT | 2.5% of gross | 10% of interest | 5% to 35% scale |
| 2025 | 0.1% of gross | 0.1% / 0.2% + VAT to 31 Jul; 0.21% / 1% from 1 Aug | 2.5% of gross | 10% of interest | 5% to 35% scale |
| 2026 | 0.1% of gross | 0.21% / 1% | 2.5% of gross | 10% of interest | 5% to 35% scale |
| 2027 (planning) | 0.1% of gross | 0.21% / 1% (2026 carried) | 2.5% of gross | 10% of interest | 5% to 35% scale |
Rules and exemptions
| Rule | Value |
|---|---|
| IDX-listed shares and ETFs | 0.1% of the gross sale value, final, withheld by the exchange member |
| Founder shares | An additional 0.5% of the share value at the 1996 year-end close, or the IPO price for a later listing |
| Mutual-fund unit redemptions | No current rate (DJP lists only the revoked PP 61/1992); the calculator applies no rate |
| Crypto to 31 July 2025 (PMK 68/2022) | 0.1% through a registered exchange or 0.2% otherwise, plus VAT of 0.11% or 0.22% |
| Crypto from 1 August 2025 (PMK 50/2025) | 0.21% through a domestic PPMSE or 1% through a foreign one, no VAT on the asset |
| Property transfer | 2.5% of the gross transfer value, final, collected at the transfer |
| Property exemption (PMK 261/2016 Article 6) | An individual whose income is below PTKP transferring property strictly under IDR 60,000,000, not split up |
| Buyer's BPHTB (not the seller's tax) | 5% of the acquisition value less the regional NPOPTKP floor (at least IDR 80,000,000; IDR 300,000,000 for inheritance) |
| Bonds (PP 91/2021) | 10% final on the interest base; a negative discount or loss on a coupon-bond sale nets against that period's interest |
| Unlisted shares | No final regime: the gain runs the Article 17(1)(a) progressive scale after PTKP, stacked on other income |
| Losses | Under a gross base a loss reduces nothing, and no route carries a loss forward |
| Annual return | Due by 31 March of the following year (UU KUP Article 3(3)); most of these taxes are withheld at source |
Tables show rates current as of 2026-09-18; each links back to the authority page above. Mutual-fund unit redemptions and an individual’s gold-bar resale have no current rate, so the calculator applies none.
Questions
Indonesia capital gains questions
Does Indonesia have capital gains tax?
Not in the usual sense for individuals. Most disposals are taxed by a final income tax (PPh final) charged on the gross transaction value rather than on the gain: IDX-listed shares pay 0.1% of the sale value, crypto 0.21% or 1% since 1 August 2025, property transfers 2.5%, and bond interest 10%. Because the base is the gross value, a sale at a loss pays the same as a profitable one.
How much tax do I pay on IDX share sales?
0.1% of the gross sale value, final, withheld and remitted by your exchange member. If you sell founder shares there is an additional 0.5% measured on the share value at the 1996 year-end close, or the IPO price for a company listed after 1 January 1997. Listed shares are outside VAT.
How is crypto taxed in Indonesia?
Two regimes have applied. From 1 May 2022 to 31 July 2025, PMK 68/2022 charged a final 0.1% of the transaction value through a registered exchange (PFAK) or 0.2% otherwise, plus VAT of 0.11% or 0.22%. From 1 August 2025, PMK 50/2025 charges 0.21% through a domestic PPMSE and 1% through a foreign one, with VAT removed from the crypto asset because it is treated like a security.
How are disposals taxed in Indonesia?
Indonesia taxes no general capital gains for individuals. A disposal is either taxed by a FINAL tax on the GROSS transaction value (listed shares 0.1%; crypto 0.21% domestic or 1% foreign; property transfer 2.5%; bonds 10% of interest) or, where no final regime applies, by the ordinary progressive rates of UU PPh Article 17(1)(a) (unlisted shares). Under a gross base a loss cannot reduce anything, and none of these routes carries a loss forward.
What tax do IDX-listed share sales pay?
Listed shares (IDX): 0.1% of the gross transaction value, final, withheld by the exchange member (PP 41/1994 and PP 14/1997 as implemented by KMK 282/KMK.04/1997). Founder shares carry an additional 0.5%. No de-minimis exemption was found and no threshold is encoded (NOT SOURCED). Source: https://www.pajak.go.id/id/pph-pasal-4-ayat-2
How is crypto taxed in Indonesia?
Crypto from 1 January 2026: PMK 50/PMK.03/2025 in full: a final 0.21% of transaction value through a domestic PPMSE (Article 12(1)-(2)) and 1% through a foreign PPMSE (Article 20(1)-(2)), with no VAT on the asset transfer (Article 2(1)). Crypto mining income runs the general PPh rates and is reported in the annual return from tax year 2026 (Articles 25(1) and 27), reported through the PPMSE rules if the miner sells through one (Article 26). Source: https://www.pajak.go.id/id/peraturan/pajak-pertambahan-nilai-dan-pajak-penghasilan-atas-transaksi-perdagangan-aset-kripto-0
What tax applies when I sell property?
Property transfer: PP 34/2016 Article 2(1)(a): 2.5% of the gross transfer value, final. PMK 261/PMK.03/2016 Article 6(a) exempts an individual whose income is below PTKP transferring property with a gross value strictly under IDR 60,000,000 that is not split up. A loss-making sale still pays because the base is gross. The buyer separately owes BPHTB at 5% less the regional NPOPTKP deduction, which is not the seller's tax. Housing VAT borne by government (DTP) for 2026 is PMK 90/2025 (100% up to IDR 2bn of the sale price for a house priced at or below IDR 5bn, one house per individual), reducing the buyer's VAT only. Source: https://www.pajak.go.id/id/peraturan/pajak-penghasilan-atas-penghasilan-dari-pengalihan-hak-atas-tanah-danatau-bangunan-dan
How are bonds taxed in Indonesia?
Bonds: PP 91/2021 Article 2(1)-(2): 10% final on the bond interest tax base for domestic taxpayers; Article 2(3) defines the base and Article 2(4) nets a negative discount or loss on a coupon-bond sale against that period's interest. Source: https://www.pajak.go.id/id/peraturan/pajak-penghasilan-atas-penghasilan-berupa-bunga-obligasi-yang-diterima-atau-diperoleh
How are unlisted shares taxed?
Unlisted shares: no final regime; the gain is taxable income under UU PPh Article 4(1)(d) at the Article 17(1)(a) progressive rates after PTKP. 2026 brackets: 5% up to IDR 60,000,000; 15% to 250,000,000; 25% to 500,000,000; 30% to 5,000,000,000; 35% above. PTKP under PMK 101/PMK.010/2016 Article 1 (TK/0 54,000,000 to K/3 72,000,000). Sources: https://www.pajak.go.id/id/peraturan/harmonisasi-peraturan-perpajakan and https://www.pajak.go.id/id/uu-hpp
Do losses reduce Indonesian tax?
Losses and gaps: final taxes on the gross value make no loss offset possible and no carry-forward exists. An explicit statutory sentence saying capital losses may not be offset is NOT SOURCED. Business losses carry forward up to five years (UU PPh Article 6(2)); a loss offset outside business activity is NOT SOURCED. Mutual-fund unit redemptions and the individual treatment of gold-bar resale ship as documented gaps with no rate asserted. Two 2026 changes are recorded: PP 20/2026 of 22 April 2026 amending PP 55/2022 on the small-business final regime, and the crypto mining provisions of PMK 50/2025 taking effect for tax year 2026. DJP's metadata for the PP 20/2026 pages is internally inconsistent.