Marketplace Tax to Take Effect 1 August 2026

The Directorate General of Taxes (DJP) at the Ministry of Finance has announced that tax collection through marketplaces will take effect starting 1 August 2026. Director General of Taxes Bimo Wijayanto stated during a press conference in Jakarta on Wednesday that a one-month transition period is being granted to the four designated marketplace companies to allow them to adjust their systems before commencing collection from sellers. The four appointed marketplaces are Tokopedia, Shopee, Lazada, and Blibli. “So this tax is not a new tax. It is a tax on income from business activities conducted through marketplaces. What has changed is only the collection mechanism, from previously being self-remitted by domestic traders to being collected by the designated marketplace,” Bimo said. Bimo explained that the appointments were made considering system readiness, transaction scale, administrative capacity, the use of escrow account mechanisms, and the marketplaces’ readiness to carry out electronic tax collection and reporting. Under this scheme, the marketplace will collect Income Tax Article 22 at a rate of 0.5 percent of the seller’s gross turnover, which is the transaction value excluding Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM). The mechanism involves the consumer making payment through the marketplace. The marketplace then collects Income Tax Article 22 on the seller’s income, issues an invoice, remits the collection to the state treasury, and reports it via the Periodic Unified Income Tax Return (SPT).