Latitax

Not a Latitax destination

Indonesia

Foreigners with qualifying expertise who become resident are taxed only on Indonesian-source income for their first 4 years; after that, residents pay up to 35% on worldwide income.

Capital gains

Secondary

0.1% of proceeds (listed shares)

Final tax of 0.1% of the gross value on listed share sales; other gains are taxed at normal income tax rates.

Source: PwC Worldwide Tax Summaries - Indonesia · checked 2026-09-29

VAT

Secondary

12%

12% nominal, but for most non-luxury goods and services it is computed on 11/12 of the price, an effective 11%.

Source: PwC Worldwide Tax Summaries - Indonesia · checked 2026-09-29

Looking for somewhere that works?

See the jurisdictions where a lawful move genuinely cuts tax.

See the right countries
  1. s1PwC Worldwide Tax Summaries - Indonesiasecondary · checked 2026-09-29
  2. s2GOV.UK - Tax treatiesprimary · checked 2026-09-29