Indonesia imposes 0.5% tax on every marketplace sale

Under PMK No. 37/2025, Indonesia will levy a 0.5% PPh Pasal 22 on each transaction made by domestic sellers on online marketplaces. The tax is collected at the point of sale, not when sellers withdraw funds from their accounts. The rule applies to platforms such as Shopee, Tokopedia, Lazada and Blibli.

Sellers with an annual gross turnover of up to Rp 500 million, or those holding a Surat Keterangan Bebas (SKB) or other tax facilities, can avoid the withholding by submitting a single statement of turnover to the marketplace. The statement, stamped and bearing the seller’s NPWP or NIK, is valid across all accounts on all platforms as long as the same taxpayer identifier is used.