|Annual Income Rp||Tax Rate|
|Tax Free 0 to Rp54,000,000||0%|
|0 to Rp50,000,000||5%|
|Rp50,000,000 to Rp250,000,000||15%|
|Rp250,000,000 to Rp500,000,000||25%|
Poor citizens are almost exempted from tax.
Income tax is subject to provincial government regulations defined on the economic realties of particular area.
Non residents are liable to pay tax on Indonesian sourced income. Married couples are generally taxed jointly but they can opt for separate taxation, if there is an agreement between husband and wife.
Income Tax Rate for Non Residents
- 20% is the tax rate for non residents
- 10% in case there is of Double Taxation agreement between Indonesia and other countries
Tax on Rental Income
- 20% is the tax rate for rental income of non residents.
Land and Building Transfer duty
- 5% tax is levied at flat rate charged to the seller.
- There is a non taxable amount which varies according t region. It is IDR 80 Million in Jakarta.
- 25% is the tax rate for companies in Indonesia. This rate is for both domestic and international income
- 20% is the withholding tax rate for Indonesian companies to withhold from payment to foreign companies.