Top income tax
35.0%
Worldwide system
Corporate tax
22.0%
VAT
11.0%
standard rate
Tax residency
183 days
71 tax treaties
Indonesia tax profile
Data year: 2025
- Tax system
- Worldwide Worldwide income taxation for residents. Non-residents taxed on Indonesian-sourced income only at flat 20%.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 22.0%
- VAT
- 11.0%
- Capital gains tax
- 0.1% Listed shares: 0.1% of gross transaction value. Unlisted shares and other capital gains included in ordinary income. Land/buildings: 2.5% final tax.
- Social security (employee)
- 3.0%
- Social security (employer)
- 6.2%
- Dividend withholding
- 20.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 20.0%
- Treaty count
- 71
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| IDR 0 | IDR 60,000,000 | 5.0% |
| IDR 60,000,000 | IDR 250,000,000 | 15.0% |
| IDR 250,000,000 | IDR 500,000,000 | 25.0% |
| IDR 500,000,000 | IDR 5,000,000,000 | 30.0% |
| IDR 5,000,000,000 | and above | 35.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Tax Holiday for Pioneer Industries CIT exemption of 100% for 5-20 years for new investments in pioneer industries,... | -- | 20yr | Active |
Tax flags
Digital Services Tax
Crypto Rules
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if present in Indonesia for more than 183 days in any 12-month period, or present during a tax year and intend to reside in Indonesia.
- Exit tax
- No
- CFC rules
- Yes
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- PwC Worldwide Tax Summaries - Indonesia (accessed Mar 23, 2026) PIT, CIT, VAT, withholding rates