Digital Gold, Crypto, and Mutual Funds
Product
Tax Rate
Digital Gold
All capital gains from the sale of digital gold on the Pluang application are subject to taxation, and are the individual’s responsibility to report.
Crypto Assets
Tax will be charged on every buy and sell transaction on Pluang.
The following effective tax rate is charged on the transaction value of the Crypto Assets:
Buy transaction - 0.11% VAT*
Sell transaction - 0.10% Income Tax**
*Tax rate is based on PMK 11/2025.
**Tax rate is based on Income Tax Law Article 22.
Mutual Funds
0%
Mutual Funds are investment products under financial assets that are not subject to tax on investment profits. Article 4 Paragraph 3 of the Income Tax Law explains that Mutual Funds or participation unit holders are not considered taxable (objek pajak).
US Stocks, USD Yield, Options, and Crypto Futures
Realized gains from US Stocks, Options, and Crypto Futures transactions, along with interest earned on USD Yield, are taxable under income tax (Pajak Penghasilan or PPh) Article 17 (Pasal 17). Please note that Pluang does not submit capital gains information to tax authorities on behalf of users.
Dividend disbursements are already inclusive of a 15% dividend tax and do not need to be self-reported on your Surat Pemberitahuan (SPT).
US Stock Options and Crypto Futures are also subject to a 12% VAT* (Pajak Pertambahan Nilai or PPN), applied to Pluang transaction fees, Jakarta Futures Exchange (JFX) fees, and Central Finansial X (CFX) fees. Please note that there is no VAT on US Stock transactions or USD Yield.
Calculating Article 17 Tax Rate
Individual Taxpayer Rate
Tier
Annual Income
Tax (PPh)
I
0–Rp60M
5%
II
> Rp60–250M
15%
III
> Rp250–500M
25%
IV
> Rp500M–5B
30%
V
> Rp5B
35%
Based on the provisions of Article 17, we can calculate the tax amount that must be paid by the taxpayer.
Example (1)
If a taxpayer has a taxable income of Rp60,000,000 p.a. from annual salary and Rp10,000,000 p.a. from USD Cash Yield. The calculation would be as follows:
= Rp70,000,000
Rp60,000,000 x 5%
= Rp3,000,000Rp10,000,000 x 15%
= Rp1,500,000Rp3,000,000 + Rp1,500,000
= Rp4,500,000Example (2)
If a taxpayer has a taxable income of Rp200,000,000 p.a. from annual salary and Rp100,000,000 p.a. from USD Cash Yield. The calculation would be as follows:
= Rp300,000,000
Rp60,000,000 x 5%
= Rp3,000,000(Rp250.000.000 - Rp60,000,000) x 15%
= Rp28.500.000(Rp300.000.000 - Rp250.000.000) x 25%
= Rp12.500.000Rp3,000,000 + Rp28.500.000 + Rp12.500.000
= Rp44.000.000How to request tax report from Pluang
You can request your tax report based on your transaction history for the corresponding tax year by following the instructions provided below:
Open your Account Page, then tap “Tax Reports” or “Laporan Pajak”.
Choose the specific “Tax Year“ and “Asset Class“, then tap “Send to Email“.
Your tax report will be sent to your registered email.
What is inside your tax report from Pluang?
- 1
Summary of Your Total Gains / Losses on the corresponding tax year.
- 2
Summary of Your Total Crypto Futures Gains / Losses on the corresponding tax year.
- 3
Your Total Gains / Losses from US Stocks on the corresponding tax year.
- 4
Your Total Gains / Losses from Crypto Futures on the corresponding tax year.
- 5
Your Total Dividend Earned on the corresponding tax year.
- 6
Your Total Yield Earned from USD Cash Yield on the corresponding tax year.
