Are Mutual Funds Taxed, and Do I Need to Report Them in My SPT?

No, mutual fund gains are not taxed: under Article 4 Paragraph 3 of the Income Tax Law (PPh Article 4 Paragraph 3), gains from mutual funds are exempt from income tax. Filing your annual tax return (SPT Tahunan) is still your own responsibility, and Pluang does not report users' net profit information to the Directorate General of Taxes (DJP). To help you, the Pluang Tax Report covers mutual funds: it shows your total realised profit or loss from mutual funds for one calendar year, 1 January to 31 December, together with your year-end holdings. You download it yourself in the Pluang app under Account → Reports → Tax Report, for any calendar year that has already ended. A year's report becomes available only after 31 December of that year, because it reflects your year-end holdings. How to classify these figures in your SPT depends on your own situation, so if you are unsure, ask a tax consultant.

• Tax on mutual fund gains: Exempt from income tax under PPh Article 4 Paragraph 3.
• Who files your SPT Tahunan: You. Pluang does not report users' net profit information to DJP.
• What the Tax Report shows for mutual funds: Your total realised profit or loss for the calendar year (1 January–31 December), plus your year-end holdings.
• Which years are available: Every calendar year that has already ended. The report for the year that is still running is not available until that year ends.
• Where to get it: Account → Reports → Tax Report in the Pluang app. Choose the year and the asset, review the recap, and send the report to your registered email. Step-by-step guide: "Panduan Mengunduh Laporan Pajak".
• Other assets: As of September 2026, the Tax Report is available for crypto, US stocks (including US ETFs), mutual funds and gold.
• If the report does not arrive: Contact Pluang Care through in-app live chat, by email at tanya@pluang.com, or by phone at (021) 8063 0065, Monday to Friday, 09:00–18:00 WIB.

Related questions:

Q: Are mutual funds taxed when I sell or redeem them?
No. The profit you make when you sell mutual fund units is a mutual fund gain, which is exempt from income tax under PPh Article 4 Paragraph 3. The amount that reaches your bank account can still be lower than your sale amount for other reasons: your bank may deduct an interbank transfer fee of an estimated Rp2,500 to Rp30,000 per transaction, and your sale is calculated at the final NAB after verification.

Q: Are mutual fund dividends taxed?
No. A mutual fund dividend is a distribution of the fund's profit to its unit holders, and mutual fund gains are exempt from income tax under PPh Article 4 Paragraph 3. On Pluang, dividends are paid as additional units of the same fund, added to your holding. Whether a fund pays a dividend, and how much, is decided by its Investment Manager, so dividends are never guaranteed.

Q: Why are mutual fund gains not taxed?
Because PPh Article 4 Paragraph 3 excludes mutual fund gains received by unit holders from the objects of income tax, so the profit you receive as a unit holder is not subject to income tax. This is why mutual funds are often described as tax-free, or as not being a tax object. The exemption covers your mutual fund gains both when you sell units and when you receive dividends.

Q: If mutual fund gains are exempt, do I still need to report my mutual funds in my SPT?
Being exempt from tax is not the same as leaving your investments out of your SPT Tahunan. Individual taxpayers generally list the investments they own at year-end among their assets, and report exempt income separately from taxable income. Pluang does not file anything with DJP for you, so use the year-end holdings and realised profit or loss in your Tax Report as your source, and ask a tax consultant if you are unsure.

Q: When can I download my mutual fund Tax Report for a given year?
From the moment that year has ended. Each report covers one full calendar year, 1 January to 31 December, and reflects your holdings at year-end, so the report for the year that is still running is never available. Every past calendar year can be downloaded under Account → Reports → Tax Report in the Pluang app, following the guide "Panduan Mengunduh Laporan Pajak".