- VAT/GST rate 11 12
- Income tax brackets updated
- Special tax regimes updated
ID
Indonesia
ID · IDN · #14 · 41 cities
Nomad score
59/100
Compare
Top income tax
35.0%
Worldwide system
Corporate tax
22.0%
VAT
12.0%
standard rate
Tax residency
183 days
68 tax treaties
Indonesia tax profile
Data year: 2026
- Tax system
- Worldwide Worldwide income taxation for resident individuals and companies. Non-residents are taxed on Indonesian-sourced income only, generally via 20% Article 26 withholding (treaty-reduced where applicable). Qualifying new foreign tax residents may elect Indonesian-source-only taxation for four years (see special regimes).
- Top PIT rate
- 35.0%
- Corporate tax rate
- 22.0%
- VAT
- 12.0%
- Capital gains tax
- 0.1% Listed shares on Indonesian stock exchanges: 0.1% final tax on gross proceeds (founders may pay 0.5% at IPO or be taxed on actual gain). Unlisted shares and most other gains are included in ordinary income. Land and buildings: 2.5% final tax on transfer value.
- Social security (employee)
- 4.0%
- Social security (employer)
- 10.2%
- Social security cap (annual)
- IDR 144,000,000
- Dividend withholding
- 20.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 20.0%
- Treaty count
- 68
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 (2)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Tax Holiday for Pioneer Industries CIT exemption of 100% for 5-20 years for new investments in pioneer industries,... | No rate or amount recorded | 20yr | Active |
| Skilled foreign resident — Indonesian-source income only Qualifying foreign tax residents may be taxed only on Indonesian-sourced income... | No rate or amount recorded | 4yr | Active |
Tax flags
Digital Services Tax
Crypto Rules
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if the individual resides in Indonesia, is present more than 183 days in any 12-month period (part-days count as full days), or is present during a fiscal year with intention to reside. PER-23/PJ/2025 (DJP, December 2025) treats a limited-stay permit or visa valid for more than 183 days, certain work contracts, and comparable documents as evidence of intent to reside. DTAs may override domestic tests. Indonesian citizens abroad may qualify as foreign tax subjects if they meet separate offshore presence rules.
- Exit tax
- No
- CFC rules
- Yes Indonesian taxpayers with at least 50% direct or indirect ownership of a foreign entity (including through chains of CFCs) may be taxed on deemed dividends from specified passive income of that CFC unless its shares are listed on a recognised exchange.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- DJP PER-23/PJ/2025 — tax residency (accessed Oct 9, 2026) Domestic vs foreign tax subjects; 183-day test; intention to reside including ITAS/VITAS over 183 days
- PwC Worldwide Tax Summaries — Indonesia (accessed Oct 9, 2026) PIT Article 17 bands, CIT 22%, VAT 12%/11% effective, WHT, BPJS, CFC, filing deadlines
- PwC Indonesia Pocket Tax Book 2026 (accessed Oct 9, 2026) CIT discounts, SME rules, treaty network cross-check