🇮🇩 Indonesia · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Indonesia's taxes are run by the Directorate General of Taxes: personal income tax, corporate tax and VAT. Tax residents (183+ days) are taxed on worldwide income, with some relief for new expatriate residents.
Indonesia tax compliance is handled through the Directorate General of Taxes under the Ministry of Finance. Businesses should coordinate NPWP/NIB data, income-tax obligations, VAT status and withholding rules before operating.
- DJP is the official tax authority for registration, returns, withholding and taxpayer services.
- OSS/NIB registration is connected to tax identifiers in the business-registration workflow.
- Final withholding, VAT and sector incentives can be highly specific; verify current DJP/Kemenkeu guidance for the activity.
Official authorities
- Direktorat Jenderal Pajak
Official tax authority portal.
- DJP — OSS licensing regulation
Official tax-site regulation text linking OSS, NIB and taxpayer identifiers.
- Ministry of Finance
Finance-ministry policy and regulation portal.
Frequently asked questions
When am I an Indonesian tax resident?
Generally if you are in Indonesia 183+ days in a year or intend to reside; residents are taxed on worldwide income.
Is there relief for foreign income?
Certain skilled new expatriate residents may be taxed only on Indonesian-source income for a period; verify current rules.
What is the VAT rate?
VAT applies to most goods and services at the standard rate set by law.
Official-information aggregation, not legal advice. Always verify on the authority's own site.