Indonesia Withholding tax rates
Indonesia Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The final withholding tax Indonesia levies under Article 26 of the Income Tax Law (Pajak Penghasilan Pasal 26, PPh 26) on Indonesian-source payments to foreign taxpayers without a permanent establishment - dividends, interest, royalties, service fees and a list of other income types - at a single domestic statutory rate before any tax-treaty relief. Administered by the Directorate General of Taxes (Direktorat Jenderal Pajak, DJP).
Compare withholding tax rates across all 28 Asian countries →
| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | Direktorat Jenderal Pajak (DJP) - Income Tax Article 26 (Income Tax for Foreign Taxpayers): rate stated as '20%/Tax Treaty Rate x Gross Income' on dividends, interest (including premiums, discounts and guarantee fees), royalties, rents, payments for asset utilization, income from services, works and activities, prizes and awards, pensions and periodic payments, swap premiums and gains from debt write-off; legal basis 'Income Tax Laws Article 26 paragraph (1)'; where no treaty rate applies 'the applicable Article 26 Income Tax rate is 20%' |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE SERVED AS value, WHICH IS WHY value IS NULL - even though Indonesia is unusual in applying one statutory percentage (20%) across the main payment types, the tax attaches per payment type and callers must name which payment they mean; read withholding_rates rather than expecting a headline figure. The 20% applies to the GROSS amount for the income types listed; for certain other categories (e.g. insurance premiums, share sales) Article 26 applies 20% to a deemed net amount, producing lower effective rates that are NOT served here. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, often substantially, and relief requires the non-resident to hold a Certificate of Domicile (Form DGT / SKD WPLN); without it the payer must withhold at the full 20%. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. NO effective_from IS SERVED: the 20% rate has stood in Article 26(1) of the Income Tax Law (Law No. 7 of 1983 as last amended by the Harmonization of Tax Regulations Law No. 7 of 2021), and the DJP page states the rate without a commencement date, so none is asserted.
Get it programmatically
curl https://asiaref.dev/v1/id/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/id/withholding-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/id/withholding-taxOther Indonesia series: Policy Rate (BI-Rate) · Value Added Tax (Pajak Pertambahan Nilai, PPN) · VAT registration threshold · Minimum Wage (Upah Minimum) · Public Holidays (Hari Libur Nasional) · Consumer Price Index Inflation (Inflasi IHK) · Corporate Income Tax (Pajak Penghasilan Badan) · Statutory default interest (bunga moratoir) · Personal Income Tax (Pajak Penghasilan Orang Pribadi, PPh OP) · Statutory social-insurance contributions
The same figure elsewhere: Iraq · Israel · Japan · Jordan · Kazakhstan · all 28