Indonesia corporate tax rate
Standard headline corporate income tax rate on the taxable profits of resident corporate taxpayers and permanent establishments.
| Current value | 22 percent |
|---|---|
| In force from | 2022-01-01 |
| Official source | Undang-Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP), amending Pasal 17 ayat (1) huruf b Undang-Undang No. 7 Tahun 1983 tentang Pajak Penghasilan |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Flat 22% from tax year 2022 onward; re-confirmed unchanged for tax year 2026. HISTORY OF THE CANCELLED CUT: Perpu 1/2020 (later UU 2/2020, the COVID-19 emergency law) had reduced the rate from 25% to 22% for tax years 2020-2021 and scheduled a further cut to 20% from tax year 2022. UU HPP CANCELLED that second step and permanently fixed the rate at 22%. Anyone working from pre-2022 sources will wrongly show 20% — this is the single most common error on Indonesian corporate tax. RELIEFS AND VARIANTS, none of which change the served headline rate: (a) Pasal 31E UU PPh grants a 50% rate reduction (effective 11%) on the portion of taxable income attributable to gross turnover up to IDR 4.8 billion, for taxpayers with annual gross turnover up to IDR 50 billion; (b) publicly listed companies meeting a >=40% free-float and other conditions receive a 3 percentage point reduction, to 19%; (c) certain MSMEs with turnover up to IDR 4.8 billion may instead elect the final PPh regime under PP 55/2022 at 0.5% of gross turnover, time-limited by entity type; (d) an alternative minimum tax was proposed during the HPP debates but was NOT enacted. Indonesia has implemented the OECD Pillar Two GloBE 15% global minimum tax for in-scope multinational groups (consolidated revenue >= EUR 750 million) via PMK 136/2024, applying from fiscal years beginning on or after 1 January 2025 — this is a top-up regime and does not alter the 22% domestic rate, but it is material for large groups. Standard tax year is the calendar year unless a different bookkeeping year is approved.
Get it programmatically
curl https://asiaref.dev/v1/id/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/id/corporate-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/id/corporate-taxOther Indonesia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates