Indonesia
South-Eastern Asia · ID · 71 treaties
What are the main tax rates in Indonesia?
Indonesia has a top personal income tax rate of 35% and a corporate tax rate of 22%. The standard VAT is 12%.
Tax profile
| Corporate income tax | 22% |
| Withholding — dividends | 20% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 12% |
| Personal income (top rate) | 35% |
| Capital gains | 0.1% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | Indonesia Second Home Visa |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- How long does it take to become a tax resident in Indonesia?
- Tax residency in Indonesia is established after 183 days.
- Does Indonesia offer a Golden Visa?
- Yes, Indonesia offers a Golden Visa with a minimum investment of $250,000 USD.
- How are cryptocurrencies taxed in Indonesia?
- Cryptocurrencies are taxed as income in Indonesia, with a headline rate of 0.21% and no long-term exemption.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Resides in Indonesia (has a place of residence at their disposal that is not merely temporary, main centre of activities, and habitual abode in Indonesia)
- Present in Indonesia for more than 183 days within any 12‑month period
- Present in Indonesia during a fiscal year and has the intention to reside in Indonesia (evidenced by KITAP, VITAS >183 days, ITAS >183 days, or contracts/other documents showing intention to stay >183 days)
Stopping Indonesian tax residency generally requires leaving and spending more than 183 days abroad plus demonstrating that your permanent home, main activities, and tax residency have shifted overseas and obtaining a confirmation letter from the Directorate General of Taxes, so it is more involved than a simple day‑count but there is no citizenship‑based or multi‑year tail tax.
Source: Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia
Tax treaty network (79)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| United Arab Emirates | 10% | 7% | 5% |
| Armenia | 15% | 10% | 10% |
| Australia | 15% | 10% | 15% |
| Austria | 15% | 10% | 10% |
| Bangladesh | 15% | 10% | 10% |
| Belgium | 15% | 10% | 10% |
| Brunei | 15% | 15% | 15% |
| Bulgaria | 15% | 10% | 10% |
| Brazil | — | — | — |
| Belarus | 10% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| Switzerland | 15% | 10% | 10% |
| China | 10% | 10% | 10% |
| Czechia | 15% | 12.5% | 12.5% |
| Germany | 15% | 10% | 15% |
| Denmark | 20% | 10% | 15% |
| Egypt | 15% | 15% | 15% |
| Spain | 15% | 10% | 10% |
| Finland | 15% | 10% | 15% |
| France | 15% | 15% | 10% |
| United Kingdom | 15% | 10% | 15% |
| Greece | — | — | — |
| Hong Kong S.A.R. | 10% | 10% | 5% |
| Croatia | 10% | 10% | 10% |
| Hungary | 15% | 15% | 15% |
| India | 10% | 10% | 10% |
| Iran | 7% | 10% | 12% |
| Ireland | — | — | — |
| Israel | — | — | — |
| Italy | 15% | 10% | 15% |
| Japan | 15% | 10% | 10% |
| Jordan | 10% | 10% | 10% |
| Cambodia | 10% | 10% | 10% |
| South Korea | 15% | 10% | 15% |
| Kuwait | 10% | 5% | 20% |
| Laos | 15% | 10% | 10% |
| Luxembourg | 15% | 10% | 12.5% |
| Sri Lanka | 15% | 15% | 15% |
| Malta | — | — | — |
| Mexico | 10% | 10% | 10% |
| Malaysia | 10% | 10% | 10% |
| Netherlands | 15% | 10% | 10% |
| Norway | 15% | 10% | 15% |
| Nepal | — | — | — |
| New Zealand | 15% | 10% | 15% |
| Oman | — | — | — |
| Pakistan | 15% | 15% | 15% |
| Philippines | 20% | 15% | 15% |
| Poland | 15% | 10% | 15% |
| Portugal | 10% | 10% | 10% |
| Qatar | 10% | 10% | 5% |
| Romania | 15% | 12.5% | 15% |
| Russia | 15% | 15% | 15% |
| Saudi Arabia | — | — | — |
| Sweden | 15% | 10% | 15% |
| Singapore | 15% | 10% | 10% |
| Slovenia | — | — | — |
| Slovakia | 10% | 10% | 15% |
| Republic of Serbia | 15% | 10% | 15% |
| Syria | 10% | 10% | 20% |
| Thailand | 20% | 15% | 15% |
| Turkey | 15% | 10% | 10% |
| Taiwan | 10% | 10% | 10% |
| Ukraine | 15% | 10% | 10% |
| United States of America | 15% | 10% | 10% |
| Uzbekistan | 10% | 10% | 10% |
| Vietnam | 15% | 15% | 15% |
| South Africa | 15% | 10% | 10% |
| Algeria | 15% | 15% | 15% |
| Mongolia | 10% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| Papua New Guinea | 15% | 10% | 10% |
| Seychelles | 10% | 10% | 10% |
| Sudan | 10% | 15% | 10% |
| Suriname | 15% | 15% | 15% |
| Tajikistan | 10% | 10% | 10% |
| Tunisia | 12% | 12% | 15% |
| Venezuela | 15% | 10% | 20% |
| Zimbabwe | 20% | 10% | 15% |