Is Staking Rewards Taxable in Indonesia 2025? Your Complete Guide

As cryptocurrency adoption grows in Indonesia, crypto staking has become a popular way to earn passive income. But with the Directorate General of Taxes (DJP) increasing scrutiny on digital assets, a critical question arises: Are staking rewards taxable in Indonesia for 2025? This comprehensive guide breaks down Indonesia’s evolving crypto tax landscape, helping you stay compliant while maximizing your earnings.

Indonesia’s Crypto Tax Framework in 2025

Indonesia treats cryptocurrencies as commodities rather than legal tender, governed by Commodity Futures Trading Regulatory Agency (BAPPEBTI) and tax regulations under Law No. 7/2021. Key principles for 2025 include:

• VAT (PPN): 0.11% levy on crypto purchases (implemented in 2024)
• Income Tax (PPh): Applies to capital gains and certain crypto-related earnings
• Withholding Tax: 0.1% on crypto transactions by exchanges

How Staking Rewards Are Classified for Taxation

Unlike trading profits, staking involves “creating” new tokens through network participation. The DJP’s 2025 stance categorizes staking rewards as:

• Taxable Income: Rewards are treated as “other income” (Penghasilan Lainnya) under Article 4(1) of Income Tax Law
• Tax Trigger: Liability arises when rewards are received or withdrawable from the staking pool
• Valuation: Taxed based on IDR value at time of receipt using exchange rates from BAPPEBTI

Calculating Taxes on Staking Rewards in 2025

Follow these steps to determine your tax obligation:

1. Convert rewards to IDR using official rates when tokens enter your wallet
2. Add this value to your annual non-employment income
3. Apply progressive tax rates based on total yearly income:

Annual Income Bracket (IDR)	Tax Rate
Up to 60 million	5%
60-250 million	15%
250-500 million	25%
500-5 billion	30%
Above 5 billion	35%

Example: If you earn 10 million IDR in staking rewards and fall in the 15% bracket, you’d owe 1.5 million IDR in taxes.

Reporting Staking Rewards to Indonesian Tax Authorities

Compliance requires meticulous record-keeping:

• Track dates and IDR values of all reward distributions
• Report through SPT Tahunan (Annual Tax Return) Form 1770
• Include under “Other Income” (Penghasilan Lainnya) section
• Maintain exchange records for 5 years for audit purposes

Note: Licensed crypto exchanges like Tokocrypto and Pintu issue transaction summaries, but ultimate reporting responsibility lies with the taxpayer.

Potential Penalties for Non-Compliance

Failure to report staking income may result in:

• 2% monthly penalty on unpaid taxes
• Administrative fines up to 200% of owed amounts
• Criminal charges for severe tax evasion cases

FAQs: Staking Taxes in Indonesia 2025

1. Do I pay tax if I restake rewards instead of selling?

Yes. Tax applies when rewards are credited to your wallet, regardless of whether you sell, hold, or restake them.

2. How does Indonesia tax staking on foreign platforms?

Indonesian residents must declare global income. Foreign-sourced staking rewards are taxable and must be converted to IDR using BAPPEBTI rates.

3. Are there any tax exemptions for small stakers?

No specific crypto exemptions exist. However, the 60 million IDR/year non-taxable income threshold applies to total earnings.

4. Can I deduct staking costs like hardware or electricity?

Currently, Indonesia’s tax regulations don’t allow deductions for personal staking expenses. Business entities may qualify under operational cost rules.

5. How will the DJP know about my staking income?

Exchanges report transactions to BAPPEBTI, which shares data with tax authorities. International CRS agreements also facilitate cross-border information sharing.

Staying Compliant in 2025

With Indonesia accelerating crypto regulation, taxpayers should:

• Consult certified tax advisors specializing in crypto
• Use portfolio trackers like CoinTracker or Koinly for automated reporting
• Monitor updates from DJP and BAPPEBTI through official channels

While staking remains profitable, understanding your 2025 tax obligations prevents costly penalties and ensures Indonesia’s digital economy grows responsibly. Always verify rules with a tax professional before filing.