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Taxes

Indonesia — Tax: Capital Gains

Indonesia taxes exchange-traded stock sales at a final 0.1% of gross value and land and building transfers at a final 2.5% paid by the seller before signing.

VerifiedGovernment / official sourceDirectorate General of Taxes — final income tax on shares and propertyLast reviewed: 2026-10-23

Key facts

  • Final income tax on stock sales through the stock exchange is 0.1% of the gross transaction value, not the profit.
  • The seller of land and buildings pays Article 4(2) final income tax of 2.5% of the gross transfer value before the deed or agreement is signed.
  • BPHTB is a local acquisition duty paid by the buyer, set by local governments at a maximum of 5% (older source).
  • Check pajak.go.id for current rates.

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