Taxes
Indonesia — Tax: Double Tax Treaties
Indonesia runs a treaty (P3B) portal with a page per partner, applies treaties through Regulation PER-25/PJ/2018 and ratified the MLI for 21 partners effective 1 January 2021.
VerifiedGovernment / official sourceDirectorate General of Taxes — tax treaty (P3B) portalLast reviewed: 2026-10-23
Key facts
- A P3B is an agreement with another country or jurisdiction to prevent double taxation and tax evasion, applied under DGT Regulation PER-25/PJ/2018.
- To claim a treaty the recipient generally must be a non-resident of Indonesia, a resident of the treaty partner, and the beneficial owner where required.
- The DGT lists 21 MLI-covered agreements effective 1 January 2021, including Australia, the Netherlands, the UK, Japan, India and Singapore.
- The Singapore treaty replaced the 1990 one from 1 January 2022; South Africa entered into force on 8 January 2020. A total count was not found, so see the DGT P3B index.