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8.1.1. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty N/A N/A
Payroll Tax N/A There is no payroll tax separately due by companies on their total payroll expenditure. Employers are required to withhold income tax and social security premiums on behalf of their employees.
Social Security Employer Contribution 10.24% to 11.7% Employer social security contributions are approximately 10.24% to 11.74%. The contribution is subdivided into a 4% health insurance contribution (calculation base capped at IDR 12 million per month), a 2% pension contribution (calculation base capped at IDR 9,077,600 per month effective 1 March 2022), a 3.7% old age benefits contribution (calculation base capped at salary plus fixed allowances), a 0.30% life insurance contribution (calculation base capped at salary plus fixed allowances) and a variable rate (ranging from 0.24% to 1.74% depending on industry type) vocational hazard contribution. Specific rates apply to government employees.
Social Security Employee Contribution 4% Employee social security contributions amount to 4%. They consist of a 2% old age benefits contribution (on basic salary plus fixed allowances), a 1% health insurance contribution (calculation base capped at IDR 12 million per month), and a 1% pension contribution (calculation base capped at IDR 9,077,600 per month, effective 1 March 2022). The contribution is withheld and remitted by the employer. Specific contribution rates apply to government employees and the self-employed.
Property Tax 0.5% Land and building tax is payable annually at the rate of 0.5% on 20% or 40% of the fair market value of land and buildings. In general, the 20% base applies for property valued at less IDR 1 billion, and the 40% base applies when the value exceeds that amount. A non-taxable threshold of IDR 24 million applies.
Transfer Tax 2.5% / 5% The transfer of land or buildings is subject to a transfer tax of 2.5% payable by the seller, and an acquisitions duty of 5% payable by the buyer. The tax base is the higher of the sales price or the deemed market value, with an IRD 60 million exemption. A full exemption from the 2.5% seller portion and a partial 50% exemption from the 5% buyer portion are available subject to conditions with respect to transfers in the framework of an approved merger or similar restructuring operation.
Stamp Duty - Stamp duty at the rate of IDR 10,000 applies on certain documents such as notarial deed, deeds of conveyance, financial documents, securities, etc.
Excise Taxes Varies Excise taxes are levied on alcohol, alcoholic beverages and tobacco products.
Customs Duty Varies Customs duties are levied on imports (and some exports, including palm oil) at various ad valorem or per unit rates. The rates range from 0%b to 40%.
Import Duty 0% to 150% Import duty is levied on the customs value of imported goods at rates ranging from 0% to 150%. Certain exemptions and duty concessions apply.
Luxury Goods Sales Tax 0% to 95% Luxury goods sales tax at rates ranging from 0% to 95% applies on the import or delivery of certain luxurious goods by a manufacturer.
Tax on the Sale of Shares - A tax of 0.1% applies on the sale of shares listed on the Indonesian Stock Exchange, an additional tax of 0.5% applies to founder shares on the share value at the time of an initial public offering (IPO), and 5% withholding tax applies on the sale of unlisted resident company shares by non-residents (unless a tax treaty provides otherwise).