Indonesia Tax & Investment Guides
16 guides covering Indonesian taxation, personal income tax (PPh 5–35%), PPN (VAT 11%), corporate tax 22%, capital gains tax 0.1%/20%, PBB property tax 0.5%, BPHTB 5%, BPJS Kesehatan and Ketenagakerjaan contributions, and key investment topics.
Personal Tax & Residency
Progressive PPh 5–35%, PTKP Rp 54M, average effective rate (TER) system
Indonesia Personal Income Tax Guide 2026 — Progressive Rates 5%–35%
Indonesian personal income tax (PPh). Progressive rates 5% to 35%, 5 brackets, PTKP exemption Rp 54M single, tarif efektif rata-rata (TER) withholding system, NPWP registration for 2026.
Indonesia Tax Residency Guide (SKD, 183-Day, Non-Resident WHT 2026)
the Indonesia tax residency for 2026 — the 183+ day rule, the intention to reside, the permanent home test, no citizenship-based taxation, the ordinary resident concept, the tax residence certificate (SKD/SKD WNI), and the withholding rates for the non-residents at 20% on most income.
VAT & Indirect Tax
PPN 11%, VAT returns, exemptions, and electronic filing
Indonesia Tax Filing Guide (SPT, e-Faktur, Unifikasi, Penalties 2026)
the Indonesia tax filing for 2026 — the annual ITR deadline March 31 (individuals) and April 30 (companies), the monthly VAT filing via e-Faktur by the 15th, the Unifikasi e-filing system since 2022, the PPh 21/23/26/4(2) monthly returns, and the penalties at 2%/month for the late payment.
Indonesia VAT Guide 2026 — Standard Rate 11% (Increasing to 12%), PPN System
Indonesian VAT (PPN). Standard rate 11% increasing to 12% from 2025/2026, luxury goods tax (PPnBM), VAT registration threshold Rp 4.8B, e-Faktur and e-Nofa online systems for 2026.
Business & Corporate Tax
Corporate tax 22%, company registration, cross-border taxation
Indonesia Business Registration Guide (PT, NPWP, PKP, BKPM 2026)
the Indonesia business registration for 2026 — PT registration via AHU/Kemenkumham, NPWP (tax ID) from DGT, PKP (VAT entrepreneur) registration for turnover >IDR 4.8B, BPJS registration, BKPM for PMA (foreign investment), and the import license (API).
Indonesia Corporate Tax Guide 2026 — 22% Standard Rate, 0.5% Final for SMEs
Indonesian corporate income tax (PPh Badan). Standard rate 22%, reduced to 20% for listed companies meeting criteria, final 0.5% PPh for SMEs with turnover up to Rp 4.8B for 2026.
Indonesia Cross-Border Tax Guide (Residency, Treaty, FTC, Tax Holidays 2026)
the Indonesia cross-border taxation for 2026 — the 183-day residency rule, the worldwide income for the residents, the source-only income for the non-residents, the extensive treaty network of 75+ countries, the unilateral foreign tax credit, the tax holiday facility for the PMA companies, and the R&D incentives.
Investment & Savings
Capital gains 0.1% or 20%, dividends 15–20%, crypto, pensions, and BPJS
Indonesia Capital Gains Tax Guide 2026 — 0% on Listed Shares, 2.5% Deemed on Property
Indonesian capital gains tax. Listed shares 0% CGT (0.1% final transaction tax), property 2.5% deemed gain final PPh, unlisted shares/threshold at 0.1% of turnover, crypto gains subject to PPh final for 2026.
Indonesia Crypto Tax Guide (PPH Final 0.1%, VAT 11%, Bappebti 2026)
the Indonesia crypto taxation for 2026 — crypto legal as the commodity regulated by Bappebti since 2019, VAT 11% on the crypto sales payable by the exchanges, IIT 0.1% on the capital gains from the crypto trading (PPH Final 0.1%), the mining taxed as the ordinary income, no specific crypto law yet, and the OJK regulation expected in 2025+.
Indonesia Investment Income Guide 2026 — Dividends 0% Final (if Reinvested), Interest 15–20%, Bonds 10%
Indonesian investment income taxation. Dividends 0% final if reinvested in Indonesia, bank interest 20% final, government bonds 10% final, foreign investment income taxed at progressive rates for 2026.
Indonesia Pension Guide (BPJS JHT, JP, DPLK, Retirement Age 2026)
the Indonesia pension system for 2026 — BPJS JHT (old-age savings) lump sum at age 56, BPJS JP (pension) defined benefit/contribution mix, voluntary pension (DPLK), Law No. 11/2020 omnibus reforms, retirement age gradually increasing from 58 to 65 by 2043.
Property & Wealth Tax
Purchase tax 5%, PBB 0.5%, BPHTB 5%, rental income, inheritance
Indonesia Inheritance & Gift Tax Guide 2026 — No Inheritance Tax
Indonesian inheritance and gift taxation. No inheritance tax, no estate duty, no gift tax on transfers between family members. Income tax implications for non-family gifts, reporting requirements for 2026.
Indonesia Property Tax Guide 2026 — PBB 0.5%, BPHTB 5%, CGT 2.5% Deemed
Indonesian property taxes. PBB land and building tax 0.5% on NJKP, BPHTB acquisition duty 5% (max), final PPh on property transfer 2.5% deemed gain, VAT 11% on new properties for 2026.
Indonesia Rental Income Tax Guide (PPh Final 10%, PBB, WHT 2026)
the Indonesia rental income taxation for 2026 — the IIT 5-35% progressive rates for the individuals, the final PPh 10% (if opted), the withholding PPh 4(2) at 10% on the rent paid to the residents, the 20% WHT for the non-residents, and the land and building tax (PBB) at 0.5% of the NJKP.
Indonesia Wealth Tax Guide 2026 — No Wealth Tax
explaining the absence of wealth tax in Indonesia. No net worth tax, no annual property tax (only PBB at ~0.1–0.2% effective), no luxury tax on assets, no solidarity tax for 2026.
Employment & Social Security
BPJS Kesehatan 1% employee + 4% employer, BPJS Ketenagakerjaan 2% employee
Indonesia Calculators (9)
Free calculators for Indonesian salary, tax, and personal finance.
Indonesia Salary
Net pay after PPh 21 and BPJS.
Indonesia VAT
PPN 11% net/gross calculator.
Indonesia Corporate Tax
Corporate tax 22% on profits.
Indonesia CGT
0.1% or 20% on securities.
Indonesia Property Tax
PBB and BPHTB on property.
Indonesia BPJS
BPJS Kesehatan and Ketenagakerjaan contributions.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.