Reduced VAT / GST rate
Standard VAT / GST rate
11[3]
High VAT / GST rate
_______________
Note: Regional taxes and levies at various rates may also apply.
[1] Generally, zero rated VAT applies to the export of tangible taxable goods, the export of intangible taxable goods, and the export of taxable services. The export of taxable services is subject to certain requirements set out in the relevant Minister of Finance Regulation. VAT is not imposed on the types of goods and services listed in Article 4A of Law Number 8 of 1983 as last amended by Law Number 7 of 2021 on VAT on Goods and Services and Sales Tax on Luxury Goods ("VAT Law"). In addition, under Article 16B of the VAT Law, the delivery, import, or utilization of certain taxable goods or taxable services including, among others, to support the strategic goods and services in the context of national development is granted with a VAT facility in the form of exemption or non-collection for a certain period of time or permanently. This is governed further under Government Regulation Number 49 of 2022.
[2] The VAT tariff may be reduced to at least 5%.
[3] Generally, the VAT rate of 11% applies to certain events involving taxable goods and services. The VAT rate will become 12% as per 1 January 2025.
[4] The VAT tariff may be increased to no more than 15%.
[5] In addition to VAT, Sales Tax on Luxury Goods at the rate of 10% to 200% may be imposed on certain luxury goods (e.g., residential properties and vehicles) that are manufactured in or imported into Indonesia. The export of any taxable good that is categorized as a luxury good is subject to Sales Tax on Luxury Goods at the rate of 0%.