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Indonesia

Corp Tax: 22%Setup: 5,000,000 IDRIncorporate: 47 daysData Quality: 61%

Tax Rates

Corporate Tax

22%Verified Feb 2026

Small Business Rate

11%

Effective Corporate Rate

22%

Capital Gains

22%Verified Feb 2026

Personal Income (Top)

35%Verified Feb 2026

VAT

11%Verified Feb 2026

VAT Reduced Rates

0%, 12%

Dividend Withholding

20%Verified Feb 2026

Tax System

System Type

worldwideVerified Feb 2026

Foreign Income Taxed

Yes

CFC Rules

YesVerified Feb 2026

Transfer Pricing

highVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

NoneVerified Feb 2026

Crypto Tax

incomeVerified Feb 2026

Crypto Rate

0.21%

Participation Exemption

None

International

Total Treaties

71Verified Feb 2026

Double Tax Agreements

Key Partners

United States, United Kingdom, Australia, Canada, China, Japan, Germany, Singapore, Netherlands, Malaysia

Exit Tax