Asia-Pacific
Currency
IDR
Corporate Tax
22%
Personal Income Tax
35%
VAT / GST
11%
Standard 22%; 20% for SMEs (0.5% turnover for micro); reduced for public listing.
Top rate 35% above IDR 500m/year; 5-35% scale.
Standard 11% (raised to 12% from 1 January 2025).
Dividends
20%
Interest
20%
Royalties
20%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
BPJS Kesehatan 5% (employer 4% + employee 1%); BPJS Ketenagakerjaan ~7% (employer ~6% + employee); capped.
Capital Gains Tax
0.1% transaction (shares); income rate
Inheritance / Estate Tax
Progressive 0.5–15%
Capital (Net Worth) Tax
0%
Property Tax
PBB ~0.1–0.5%
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~70
Key partners: Singapore, Japan, China, Netherlands, UK, USA
Withholding typically 5%–15% under treaties.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Tax holiday (0% CIT 5-20 years) for pioneer industries. Super deduction 60-300% for R&D. PP 55 SME regime.
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