Estimate your Indonesian tax obligations in seconds. This free tool covers property tax (PBB/BPHTB), income tax with PTKP deductions, withholding tax rates, treaty benefits for 14 countries, and annual compliance costs. All rates updated for 2026.
Estimate Indonesian taxes on property, income, and investments. Includes tax treaty benefits and annual compliance costs.
| Bracket | Rate | Taxable Amount | Tax |
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Indonesia has tax treaties with 70+ countries. Select your country of tax residence to see reduced withholding rates.
Select all that apply to estimate your annual tax compliance costs in Indonesia.
| Item | Annual Cost (IDR) | Annual Cost (USD) |
|---|---|---|
| Total Annual Compliance | — | — |
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Tax rates last verified: March 2026
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Property tax in Bali (PBB-P2) is calculated as a percentage of the property’s NJOP (tax assessment value). Since the UU HKPD law took effect in January 2024, PBB is a regional tax set by each regency. Most Bali regencies apply rates between 0.1% and 0.3% of NJOP annually. Use the Property Tax tab above to estimate your annual PBB based on your property’s assessed value.
The main transfer tax is BPHTB at 5% of the property value above the non-taxable threshold (approximately IDR 60 million in Bali). Notary and PPAT fees typically add another 1% of the transaction value. Total closing costs for a foreign buyer usually range from 5% to 7% of the purchase price, not including legal setup costs for a PT PMA or nominee structure.
It depends on your residency status. If you spend 183 or more days per year in Indonesia, you’re a tax resident and pay progressive income tax from 5% to 35% (after PTKP deductions). Non-residents pay a flat 20% withholding tax on Indonesian-sourced income. Tax treaties with your home country may reduce withholding rates on dividends, interest, and royalties.
For a single tax resident (TK/0), the first IDR 54 million is tax-free (PTKP deduction). The remaining IDR 46 million is taxed at 5%, resulting in approximately IDR 2.3 million in annual income tax — an effective rate of about 2.3%. Use the Income Tax tab to calculate your exact amount based on your marital status and number of dependents.
PTKP (Penghasilan Tidak Kena Pajak) is the non-taxable income allowance for Indonesian tax residents. It starts at IDR 54 million per year for a single person with no dependents and increases with marital status and dependents — up to IDR 72 million for married with three dependents. Only income above your PTKP threshold is subject to progressive tax brackets.
Rental income from property in Indonesia is subject to a final withholding tax of 10% (PPh 4(2)). This applies to both residents and non-residents. The tax is calculated on gross rental income with no deductions for expenses. For non-residents without a tax treaty, an additional 20% PPh 26 may apply. Check the Treaty Benefits tab to see if your country has a reduced rate.
Dividends distributed from a PT PMA to a foreign individual shareholder are subject to 20% withholding tax (PPh 26). Tax treaties often reduce this to 10-15%. If dividends are reinvested in Indonesia within a specified period (per Law 11/2020 and PP 9/2021), the rate drops to 0%. Domestic individual shareholders pay 10% final tax unless reinvesting.
Yes, Indonesia has active tax treaties (Double Taxation Agreements) with over 70 countries, including Australia, Singapore, the UK, US, Japan, and most EU nations. These treaties reduce withholding tax rates on cross-border dividends, interest, and royalties. Use the Treaty Benefits tab above to compare standard versus treaty rates for your country of residence.
KITAS holders who spend 183+ days in Indonesia are classified as tax residents. You must obtain an NPWP (tax ID number), file an annual tax return (SPT) by March 31, and pay progressive income tax on worldwide income. Even if your employer handles monthly withholding (PPh 21), you are still required to file. Penalties apply for late filing or non-compliance.
If you earn income in Indonesia or stay more than 183 days per year, yes — you need an NPWP (Nomor Pokok Wajib Pajak). It’s required for filing tax returns, opening bank accounts, and many business transactions. Applying is straightforward through your local KPP (tax office) with your KITAS and domicile letter. Not having one when required can result in higher withholding rates (20% surcharge).
Disclaimer: This calculator provides estimates based on Indonesian tax law as of 2026 (UU HPP 7/2021, PP 9/2022, UU HKPD 1/2022). Tax laws change frequently and rates may vary by region. Always consult a qualified Indonesian tax professional for your specific situation. Exchange rate updated daily via ExchangeRate-API.