Personal Tax in Indonesia

Overview by
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.

Tax Rate

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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