Indonesia Postpones Marketplace Tax Rollout Originally Set for August 2026
Indonesia's Finance Minister announced the postponement of a new tax on major e-commerce marketplaces including Tokopedia, Shopee, Lazada, and Blibli. The 0.5% income tax withholding scheme, originally set to take effect August 1, 2026, will be delayed until the economy and purchasing power improve. The policy affects foreign residents and small business owners in Bali who sell goods through these platforms, and no new implementation date has been set.
Indonesia's Finance Minister Purbaya Yudhi Sadewa announced in October, during a press briefing at the Ministry of Finance in Jakarta, that the government will postpone implementation of a new tax collection scheme for e-commerce marketplaces. The rule had originally been scheduled to take effect on August 1, 2026.
Purbaya explained that the delay is intended to allow time for the national economy and public purchasing power to recover before the new tax burden is imposed.
The scheme, established under Finance Ministry Regulation (PMK) No. 37 of 2025, designated four major marketplace operatorsāTokopedia, Shopee, Lazada, and Blibliāas withholding agents responsible for collecting a 0.5% income tax (PPh Article 22) on sellers' gross transaction value, excluding value-added tax (PPN) and luxury goods tax (PPnBM).
Director General of Taxes Bimo Wijayanto had previously stated that the four designated platforms would be given a one-month transition period to adjust their systems before collection began. With the postponement now announced, no new implementation date has been set.
The policy applies nationwide to online sellers and directly concerns foreign residents and small business owners in Bali who sell handicrafts, imported goods, clothing, or other products through these platforms. For now, current tax arrangements for online sellers remain unchanged.
Things to Consider
Foreign residents and business owners selling through Tokopedia, Shopee, Lazada, or Blibli in Bali can continue their current tax practices for now, as no additional withholding will begin under the delayed schedule. However, since the policy has been postponed rather than cancelled, sellers should periodically check official announcements from Indonesia's Ministry of Finance (Kemenkeu) and Directorate General of Taxes (DJP) for a new implementation date, and review notifications from the marketplaces themselves once a start date is confirmed. Those working with an accountant or tax consultant should ask them to monitor developments on this regulation.
Source: ANTARA News Bali