Indonesia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Indonesia tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Indonesia | 35%* | 0.1%* | 10%* | 20%* | 10%* | 0.21%* |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. capital gains: from PwC, read 10 November 2026. dividends, interest, rent: from PwC, read 10 November 2026. crypto gains: from KPMG, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Indonesia profile carries an accepted source for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Indonesia?
Provisionally 35%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure.
How are capital gains taxed in Indonesia?
Provisionally 0.1%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 0.1% final tax on gross proceeds of shares sold on the Indonesian stock exchange. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Indonesia?
The top rate is 10% (provisional) on dividends and 20% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 10% (provisional).
How is crypto taxed in Indonesia?
Indonesia has its own rules for crypto assets. Provisionally 0.21%: the top rate on a crypto gain from a KPMG summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 0.21% final tax on transaction value on domestic exchanges (PMK 50/2025); 1% via unregistered foreign platforms.
Does Indonesia tax foreign income?
Yes. Indonesia taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Indonesia have a wealth tax?
No. Indonesia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Indonesia have an exit tax for individuals?
No. In our model Indonesia does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Indonesia have?
Our profiles list 3 regimes: Foreign Expatriate - Article 4(1a) (Indonesian-source-only election) (up to 4 years) — information only; not numerically modelled; Second Home Visa (KITAS - retirees / HNW investors) — information only; not numerically modelled; Investor KITAS (E28A) - share ownership in PT PMA — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Indonesia?
The Indonesia day test (more than 183 days in 12 months): more than 183 days in any 12 months; part days count. The 12-month day test and a residence permit are distinct. Indonesian citizens leaving for over 183 days have separate foreign-residence conditions.
Residence decides whether Indonesia taxes you on these rates. See the Indonesia day-count test and count your own days.
Sources
The Indonesia profile cites 7 sources for these rules, 5 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- UU No. 7 Tahun 2021 (HPP Law) · official, retrieved 2026-04-29
- DGT - Tax Residency & PTKP Allowances · official, retrieved 2026-04-29
- PMK50/2025 articles 11-12,17-22,25-28 and annex · official, retrieved 2026-11-03
- Direktorat Jenderal Imigrasi - Second Home Visa (KITAS) · official, retrieved 2026-04-29
- BKPM - Investor KITAS (PT PMA) · official, retrieved 2026-04-29
- PwC WWTS - Indonesia (Individual) · summary, retrieved 2026-04-29
- Deloitte - Indonesia Highlights 2025 · summary, retrieved 2026-04-29
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Indonesia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Indonesia side by side with other countries, see every country or try the live demo.
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