Indonesia vs Kosovo
Crypto regulation comparison
Indonesia
Kosovo
Legal
Legal
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.
Kosovo banned crypto mining in 2022 due to energy crisis but crypto trading remains legal. The Central Bank has warned about crypto risks.
Tax Type
Varies
Tax Type
Income
Tax Rate
0.21% (domestic exchange) / 1% (foreign platform)
Tax Rate
0-10%
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
No
Regulator
OJK (Otoritas Jasa Keuangan) since January 2025
Regulator
Central Bank of Kosovo
Stablecoin Rules
Crypto traded as commodities; stablecoin-specific rules under development with OJK transition
Stablecoin Rules
No specific stablecoin regulation
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
- Crypto mining banned in 2022 due to energy crisis
- Crypto trading and holding remain legal
- Central Bank has warned about crypto risks
- Income from crypto subject to taxation
- Growing crypto adoption despite mining ban