For those considering moving to Indonesia
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Indonesia.
35
Marginal tax rate
183
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Indonesia – updated per 2025
What is required to establish tax residency in Indonesia?
Individuals who stay in Indonesia for 183 days or more within a 12-month period are considered to have moved there and to be tax residents. The same applies to individuals who have settled in Indonesia with the intention of permanent residence.
Which types of income are taxable in Indonesia?
Tax residents are taxed on their worldwide income in Indonesia, while non-resident taxpayers are taxed only on income sourced in Indonesia.
What tax rates apply in Indonesia?
Indonesia has a progressive tax system, with rates ranging from 5 to 35%.
Does Indonesia grant tax credit for foreign taxes?
Indonesia grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable in Indonesia on the same income.
Is there wealth tax in Indonesia?
Indonesia does not levy wealth tax.
What is the tax year in Indonesia?
The tax year in Indonesia corresponds with the calendar year.
When must the tax return be filed in Indonesia?
The individual tax return in Indonesia must be filed by 31 March of the year following the tax year. An extension of up to two months may be granted.
What is the name of the tax authority in Indonesia?
The name of the tax authority in Indonesia is Directorate General of Taxation (DGT).
How many countries does Indonesia have tax treaties with?
Indonesia has tax treaties with approximately 70 countries, including Norway.
Is there property tax in Indonesia?
Indonesia has property tax, with rates of up to 0.5%, assessed on the basis of the property's market value.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979