Indonesia

ID IDRRp Indonesian
Pros
Competitive corporate tax rates and various tax incentives within specialized economic zones.
Extensive infrastructure projects for improved connectivity across the archipelago and enhanced logistics.
Affordable cost of living for high-quality lifestyle and capital preservation.
Cons
Pervasive corruption and complex bureaucracy as significant barriers to entry and operation.
Protectionist trade regulations and restrictive foreign ownership limits in several key sectors.
Unpredictable legal environment and weak enforcement of private property and contract rights.

Long story short: A discreet envelope to the right official unlocks in a day what an official process would take six months to grind out, corruption here literally greases the machine.

Behind that heaviness sits a massive market and a middle class expanding fast, solid local banks, and a tax load you can live with as long as you set up a proper structure and play by the rules.

Other than that: in Jakarta's wealthy neighborhoods, crime is basically a non issue, infrastructure is modern, the food is excellent, and Bali is just a two hour flight away when you need to unwind.

VERYLOW TAX 4.2/10 HOLDING 6.1/10 DIVIDENDPIPELINE 6.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2.7/10

Will your income be taxed?

Long story short: YES, A LOT.
Income gets fleeced in Indonesia (top marginal rate 35%), but the residency test is surprisingly hands-off.

The bill is brutal for residents; the whole game is simply not to become one by accident.

01.1 Income tax
Personal income tax
5 → 35%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 5 brackets
Bracket (USD)Rate
0 – 3,3605%
3,360 – 14,00015%
14,000 – 28,00025%
28,000 – 280,00030%
280,000 +35%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, A LOT.
Indonesia shears capital gains hard (35% at the top), but at least it stops there: no annual wealth levy, no inheritance regime.

Selling is the trigger; as long as you don't pull it, the position compounds untouched.

02.1 Investment income
Capital gains
35%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 3,3605%
3,360 – 14,00015%
14,000 – 28,00025%
28,000 – 280,00030%
280,000 +35%
Dividend tax
10%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
20%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesflat
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
FLAT TAX
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 0.2% · Indonesia applies a final withholding tax on the gross transaction value (not capital gains). Under PMK 50/2025 (effective Aug 2025), the rate is 0.21% for registered exchanges and 1% for unregistered/foreign ones. Crypto-to-crypto swaps are taxable events. Mining and other crypto-related services are subject to progressive income tax rates up to 35%.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairescommitted but not yet enforced

Easy to run a company there?

Long story short: NO.
Corporate tax in Indonesia is 22%, but the rate isn't what hurts. Misuse of corporate assets is a criminal offense; the textbook case is the French abus de biens sociaux: spend your own company's money on yourself and you can end up prosecuted, even as sole shareholder, because the company is a separate legal person and your consent means nothing.

And the registries are public: your name as shareholder, free to browse.

For an owner-operator, those two together weigh far more than the rate, and unlike the rate they don't negotiate. Run it clean and you're fine; run it casually and you'll get burned.

03.1 Rates
Corporate tax
22%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat
VAT standard rate
11%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairessingle rate · no reduced tiers
11%
Food & drink
11%
food
11%
non-alcoholic
11%
alcohol
Print media
11%
books
11%
ebooks
11%
newspapers
Culture
11%
cultural events
11%
cinema
11%
theatre
11%
museums
11%
sports
Transport
11%
public transit
11%
rail
11%
air
Hospitality
11%
hotels
11%
restaurants
11%
takeaway
Health
11%
pharma
11%
medical dev.
Energy
11%
electricity
11%
natural gas
11%
district heat.
11%
domestic fuel
Utilities
11%
water
11%
waste
Clothing
11%
kids clothing
Digital & telecom
11%
digital
11%
telecom
11%
broadcast
Construction
11%
construction
11%
social housing
Agriculture
11%
farm inputs
11%
animal feed
Personal services
11%
funeral
11%
hairdressing
Finance
11%
insurance
11%
financial svc.
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal liability · Article 374 of the Indonesian Penal Code (KUHP) · Indonesia strictly adheres to the principle of the 'Autonomy of the Legal Entity' under Law No. 40 of 2007. A Limited Liability Company (PT) is a separate legal person, and its assets are distinct from those of its shareholders. Consequently, a sole director-shareholder who misappropriates company funds for personal use without formal corporate authorization (such as a recorded dividend distribution) can be prosecuted for 'Embezzlement in Office' (Penggelapan dalam Jabatan) under Article 374 of the Penal Code, as the law views the company as the victim of the theft of its own property.
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesDirektorat Jenderal Administrasi Hukum Umum (Ditjen AHU) - Kementerian Hukum dan HAM
Directors privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesDirektorat Jenderal Administrasi Hukum Umum (Ditjen AHU) - Kementerian Hukum dan HAM
03.3 Incorporation cost
In this country, the most standard company form is called Perseroan Terbatas Penanaman Modal Asing (PT PMA) (Foreign Direct Investment Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only.
Notary fees for Deed of Establishment (Akta Pendirian)
USD 560
Professional legal and incorporation service fees
USD 1,680
Government administrative fees (Kemenkumham and OSS registration)
USD 280
Total
USD 2,520

A good fit for a holding?

Long story short: YES.
Indonesia pairs a moderate treaty network (40 signed) with a full participation exemption (100% on qualifying dividends and gains).

A perfectly honest holding base: not the NL/LU/SG first division on treaty count, but the pipes don't leak.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno minimum threshold · no holding period
CFC rules
APPLY
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesIndonesia applies deemed dividend regulations to certain income generated by controlled foreign entities. A CFC is defined as a foreign business at least 50% owned by an Indonesian taxpayer or collectively by Indonesian taxpayers. This framework also encompasses income from indirectly held CFCs meeting specific ownership criteria. These provisions do not apply if the foreign entity's shares are traded on a recognized stock exchange.
04.2 Withholding tax · non-resident
WHT · dividends
20%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
20%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
20%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
20%
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Source et informations complémentairespenalty rate · blacklisted destinations
04.3 Treaty network
Treaties signed
37
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
2
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Source et informations complémentairesin negotiation
Tax treaty network
origin · ID 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with ID.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Indonesia taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
5 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
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Source et informations complémentairesavailable path to naturalisation
Birth
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Source et informations complémentairesnot available
Descent
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Source et informations complémentairesnot available
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: YES, CLOSELY.
Indonesia signed every exchange framework that matters and runs a public corporate registry. Whatever you do here (earn, hold, structure) is reported, searchable, or both.

Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.

Multilateral reporting frameworks 3/9 active · 4 pending
CRS
2018
CARF
2024
FATCA
MLI
2020
BEPS
MAAC
2015
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Indonesia is clean on every major blacklist (FATF, EU, France, Spain, Portugal, Brazil) and sits inside the FATF club.

Wiring money to or from here raises zero eyebrows: no flags, no extra questions, no compliance officer waking up. Reputationally, a non-event.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in Indonesia is locked down (RSF rank #127). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
127/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 44 · ↓ 16 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Project Garuda
Bank Indonesia
PROOF OF CONCEPT
Digital Rupiah
The central bank says that the CBDC will complement existing banknotes and coins and will develop “national financial systems and the integration of national digital economy and finance.The project complements the preceding Bank Indonesia initiatives to spur national digital transformation agenda i.e., the Blueprint for Indonesian Payment System (IPSB) 2025 and Blueprint for Money Market Development 2025.
Bank Indonesia
PROOF OF CONCEPT

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Indonesia. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (5/11), but for an online business this is swimming against the current.

Accept payments 3/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Indonesia. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.