Indonesia vs Puerto Rico
Crypto regulation comparison
Indonesia
Puerto Rico
Legal
No Data
Cryptocurrency is legal in Indonesia and classified as a commodity (not currency). Bappebti regulated crypto since 2019, but authority transitioned to OJK (Financial Services Authority) in January 2025. Under PMK 50/2025 (effective August 2025), crypto transactions incur a 0.21% final income tax via domestic exchanges (1% via foreign platforms). VAT on crypto transfers was abolished as crypto was reclassified as digital financial assets.
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Tax Type
Varies
Tax Type
Unclear
Tax Rate
0.21% (domestic exchange) / 1% (foreign platform)
Tax Rate
N/A
Exchanges
Yes
Exchanges
No
Mining
Yes
Mining
No
Regulator
OJK (Otoritas Jasa Keuangan) since January 2025
Regulator
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Stablecoin Rules
Crypto traded as commodities; stablecoin-specific rules under development with OJK transition
Stablecoin Rules
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Key Points
- Crypto regulated by OJK since January 2025, transitioned from Bappebti
- 0.21% final income tax on (PPh Art. 22) crypto transaction value for sales per PMK 50/2025
- VAT abolished under PMK 50/2025; reclassified as digital financial assets
- Only crypto assets approved and listed by Bappebti can be traded on licensed exchanges
- Indonesia launched a national crypto exchange (Bursa Kripto Indonesia) in 2023
Key Points
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Sources
Sources
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