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Indonesia Tax Treaties
31 active treaty partners
Indonesia maintains 31 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 10% to 20% (median 15%), with qualified rates for direct investment ranging from 5% to 15%. Interest rates range from 10% to 15% (median 10%). Pension withholding ranges from 0% to 15%.
Tax System Overview
Corporate Rate22%
Individual Range5-35%
Capital Gains22%
CurrencyIDR
Key Facts
Treaty Model BasisUN
Treaty Network70 treaties
Fiscal YearJan 1 - Dec 31
CurrencyIDR
Rate Distribution
General Dividends at 5% or below0 of 31 treaties
Qualified Dividends at 5% or below3 of 31 treaties
Interest at 0%0 of 31 treaties
Official Sources
Tax AuthorityDirectorate General of Taxes (DJP)
Treaty AuthorityDirectorate General of Taxes (DJP)
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇦🇹Austria | 15% / 10% | 10% | 0% | In force |
| 🇧🇪Belgium | 15% / 10% | 10% | 0% | In force |
| 🇨🇦Canada | 15% / 10% | 10% | 0% | In force |
| 🇨🇳China | 10% / 10% | 10% | 0% | In force |
| 🇩🇰Denmark | 20% / 10% | 10% | 0% | In force |
| 🇫🇷France | 15% / 10% | 10% | 0% | In force |
| 🇩🇪Germany | 15% / 10% | 10% | 0% | In force |
| ðŸ‡ðŸ‡°Hong Kong | 10% / 5% | 10% | 0% | In force |
| 🇮🇳India | 15% / 10% | 10% | 0% | In force |
| 🇮🇹Italy | 15% / 10% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 10% | 10% | 0% | In force |
| 🇲🇾Malaysia | 10% / 10% | 10% | 0% | In force |
| 🇲🇽Mexico | 10% / 10% | 10% | 0% | In force |
| 🇳🇱Netherlands | 15% / 5% | 10% | 0% | In force |
| 🇳🇿New Zealand | 15% / 15% | 10% | 0% | In force |
| 🇳🇴Norway | 15% / 10% | 10% | 0% | In force |
| 🇵🇰Pakistan | 15% / 10% | 10% | 0% | In force |
| 🇵ðŸ‡Philippines | 20% / 15% | 15% | 0% | In force |
| 🇵🇱Poland | 15% / 10% | 10% | 0% | In force |
| 🇸🇬Singapore | 15% / 10% | 10% | 0% | In force |
| 🇿🇦South Africa | 15% / 10% | 10% | 0% | In force |
| 🇰🇷South Korea | 15% / 10% | 10% | 0% | In force |
| 🇪🇸Spain | 15% / 10% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 10% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 10% | 10% | 0% | In force |
| 🇹ðŸ‡Thailand | 20% / 15% | 15% | 0% | In force |
| 🇹🇷Turkey | 15% / 10% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 10% | 10% | 0% | In force |
| 🇺🇸United States | 15% / 10% | 10% | 15% | In force |
| 🇻🇳Vietnam | 15% / 15% | 15% | 0% | In force |