Personal Tax in Indonesia
- Tax Base For Residents and Non-Residents
- Residents are taxed on their income earned worldwide; non-residents are taxed on their income earned in Indonesia and on their income which is not earned in Indonesia but which is paid in Indonesia. A person living in Indonesia or present for 183 consecutive days in a year is considered to be a resident.
|Pajak penghasilan (individual income tax)||Progressive rate from 5% to 30%|
|From IDR 0 to 15,000,000||0%|
|From IDR 15,000,000 to 50,000,000||5%|
|From IDR 50,000,001 to 250,000,000||15%|
|From IDR 250,000,001 to 500,000,000||25%|
|Over IDR 500,000,001||30%|
- Allowable Deductions and Tax Credit
Tax deduction allowance of 1 728 000 Rp for single people and 864 000 Rp for every married person.
Fixed deduction of 648 000 Rp (maximum) or 5% of the annual income.
- Special Expatriate Tax Regime
- There is no special tax regime for expats in Indonesia.
- Capital Tax Rate
- There are no taxes on capital, except for property and real estate.
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