Crypto Tax Filing Deadlines and Requirements for 2026

Global tax authorities have introduced stricter reporting requirements for cryptocurrency transactions, making the 2026 filing season a critical period for digital asset investors.

Navigating these regulations requires an understanding of taxable events, new reporting forms, and the specific rules governing regional jurisdictions.

Key Takeaways

• The IRS has introduced Form 1099-DA for the 2026 tax season to standardize digital asset transaction reporting from brokers.

• Indonesia has implemented PMK 50/2025, adjusting the final income tax rate for crypto sales to 0.21% while exempting them from VAT.

• Taxable events include selling crypto for fiat, swapping tokens, or receiving rewards such as staking and airdrops.

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Understanding Federal and Local Crypto Tax Obligations

In the United States, the IRS treats cryptocurrency as property, meaning capital gains taxes apply whenever an asset is sold or traded for profit.

For transactions occurring in 2025 and filed in early 2026, investors will receive the inaugural Form 1099-DA from custodial exchanges.
 

Read more: Crypto Tax Guide in 2026: Investor’s Key to Profit

This new form requires brokers to report gross proceeds, though mandatory cost-basis reporting will only phase in fully for assets acquired after January 1, 2026.

In Indonesia, the Directorate General of Taxes (DJP) now classifies crypto as securities, shifting the tax burden to PPh Article 22.

Transactions on registered domestic exchanges are subject to a 0.21% final tax, whereas foreign platform users may face a 1% self-reporting rate.

Income from crypto mining and block rewards is also transitioning to general income tax rates starting in the 2026 fiscal year.

Crucial Filing Deadlines and Compliance Strategies

Investors must ensure all realized gains and income are reported during the annual tax season to avoid penalties and interest.

The deadline for filing individual income tax returns in the US is typically April 15, while Indonesia requires SPT Tahunan submission by March 31.

Accurate record-keeping of wallet-by-wallet cost basis is now essential as tax agencies adopt the Crypto-Asset Reporting Framework for automatic data sharing.

Proactive reconciliation of exchange data against personal wallet records remains the most effective way to ensure compliance in this tightening regulatory environment.

FAQ

When is the deadline to file crypto taxes in 2026?

In the US, the deadline is April 15, 2026, while Indonesian taxpayers must report their annual gains by March 31, 2026.

What is the new IRS Form 1099-DA?

Form 1099-DA is a dedicated tax document used by brokers to report digital asset proceeds and transactions to the IRS.

Do I pay tax if I only hold my crypto?

Tax is only triggered upon a disposal event, such as selling, swapping, or spending; holding an asset is not a taxable event.

How are staking rewards taxed in 2026?

Staking rewards and airdrops are generally taxed as ordinary income based on their fair market value at the time of receipt.

Is crypto still subject to VAT in Indonesia?

Under PMK 50/2025, crypto sales are exempt from VAT as they are now treated similarly to securities, though service fees may still be taxed.

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