Taxes
Indonesia — Tax: Corporate Tax
Indonesia's combined statutory corporate income tax rate is 22% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Why this matters
Understanding Indonesia's corporate tax laws is crucial for businesses operating in the country, as it can significantly impact their financial obligations and overall success.
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 22% (2026)
- Central government rate: 22% (2026)
Steps
- Obtaining a Tax Identification Number (NPWP) — Taxpayers must register for an NPWP with the Directorate General of Taxes (DGT) and obtain a tax ID number, which is required for tax purposes.
- Filing Annual Tax Returns — Taxpayers must file annual tax returns with the DGT, which must include financial statements and other required documents.
Costs
- Obtaining an NPWP: free
Timelines
- Filing annual tax returns: typically within 4 months of the end of the fiscal year
Required documents
- Business license or registration certificate
- Taxpayer identification number (NPWP)
- Financial statements (balance sheet, income statement, etc.)
- Other required documents as specified by the DGT
Common mistakes
- Failure to register for an NPWP
- Inaccurate or incomplete tax returns
- Late filing of tax returns
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.