Resident individual taxpayers without a tax ID number/NPWP are subject to a surcharge of 20% in addition to the standard Article 21 Income Tax rates. Resident taxpayers are taxed on their worldwide income, and the standard tax rates are as follows: Income tax rate (%) Up to IDR 60 Million. Small company discount. Small enterprises (i.e. corporate taxpayers with an annual turnover of not more than 50 billion rupiah [IDR]) are entitled to a 50% tax discount of the standard rate, which is imposed proportionally on taxable income on the part of gross turnover up to IDR 4.8 billion. 30%. Income from $ 500,000,000.01. and above. Indonesia Non-Residents Income Tax Tables in 2020: Income Tax Rates and Thresholds (Annual) Tax Rate. Taxable Income Threshold. 20%. Flat rate on all taxable income. The individual income tax rate in Indonesia is progressive and ranges from 5% to 35% depending on your income for residents while non-residents are subject to a 20% flat tax rate. This income tax calculator can help estimate your average income tax rate and your take home pay. Generally, most individuals pay their income tax via monthly withheld by employers. Indonesian personal income tax is calculated as follows: Taxable Income (Indonesian Rupiah) Tax Rate. Up to IDR 50 million per year. 5%. Between IDR 50 million and IDR 250 million. 15%. Between IDR 250 million and IDR 500 million. In Indonesia, indirect taxes such as value-added tax and tobacco excise are relatively neutral and do not have much impact on inequality. Revenue from personal income tax is low in Indonesia, making up only 10 percent of tax revenues, or around 1.9 percent of GDP. An increase in compliance and a broader tax base would Normally, the owner is responsible for paying the tax due. Tax is currently imposed at 20 percent or 40 percent of the full statutory rate, which is 0.5 percent of the sales value of the tax object. Thus, the actual tax rate is 0.1 percent or 0.2 percent. Duty Rates Duty rates in Indonesia vary from 0% to 40%, with the average duty rate at 10.89%. Some products can be imported free of duty (e.g. books, laptops, and other electronic products). Sales Tax VAT is levied on imports at a standard rate of 10%, or at a reduced rate between 0% and 5% calculated on the sum of the CIF value and duty. Personal resident taxpayers must file individual income tax returns through a self-assessment system and are subject to tax rates of 5% to 30%. Indonesia has endorsed a worldwide income tax system which Indonesian tax residents pay tax from the income they earn inside Indonesia and abroad. If you are a non-resident taxpayer, you will only pay Income from the sales of goods and services not exceeding 30 million baht (US$909,844) in any accounting period; and; Having a paid-up share capital of not more than 5 million baht (US$151,600). Personal income tax. To be considered a resident taxpayer, the individual must reside in Thailand for 180 days or more in any tax year. h6ivHc.