🇮🇩 Indonesia
ID / IDN #14
Nomad Score
61.0
Cities
41
Region
Association of Southeast Asian Nations,
G20,
BRICS,
Malay Archipelago,
Digital Nomad Hubs,
Remote Work Friendly Countries,
Coworking Hotspots,
Nomad Visa Countries,
Affordable Nomad Destinations,
Nomad Retreats,
Islands,
Asia,
Asia,
South-Eastern Asia,
Tiger Cub Economies,
MINT Countries,
Next Eleven,
Emerging Markets,
Developing Countries
Currency
IDR
🇮🇩 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%.
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.
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
Digital Services Tax
Crypto Rules
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Tax Holiday for Pioneer Industries
CIT exemption of 100% for 5-20 years for new investments in pioneer industries,... |
Exemption | -- | 20yr | Active |
🏠 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
🔗 RELATED
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