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Indonesia Tax Overview

Corporate Tax

In general, a corporate income tax rate of 25 percent applies in Indonesia. However, there are exemptions:

  • Companies listed on the Indonesia Stock Exchange (IDX) that offer at least 40 percent of their total share capital to the public are taxed at 20 percent.
  • Small and medium-enterprises with an annual turnover below IDR 50 billion (approx. USD $3.8 million) obtain a 50 percent tax discount (imposed proportionally on taxable income of the part of gross turnover up to IDR 4.8 billion).

Personal Tax

  • Non-resident individuals are subject to a 20 percent withholding tax on Indonesia-sourced income.
  • Tax resident individuals are progressively taxed from 0 to 30 percent on their worldwide income.

Services Provided through Moores Rowland Asia Pacific Partner – Moores Rowland

  • USA / Indonesia Cross Border Tax Planning and Compliance
  • All aspects of Accounting including – Assurance, Corporate Advisory, Corporate Secretarial
  • All aspects of US Taxes including IRS amnesty (streamlined and OVDP), FATCA (including Form 8966, W-8 Ben E and entity analysis), Reporting on corporations, partnerships and trusts, surrendering US passports and green cards, passive foreign investment companies, FBARs (Foreign Bank Account Reporting), Pre-Immigration Tax Planning, US Real Estate transactions, Expat salary negotiations, corporate structuring, ITINs

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Contact us – Help@AdvancedAmericanTax.com

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