Indonesian VAT rates

Small enterprises may apply for the simplified Flat Rate scheme, which charges a rate of between 1% and 4% on turnover only. A Luxury Tax of between 10% and 125% is also applied to certain goods, including: high-value real estate; automobiles; and alcohol.

The following rates apply to taxable supplies:

Indonesian VAT rates

Rate Type Which goods or services
10% Standard All other supplies of goods, services and imports
0% Zero Exports; capital manufacturing equipment; and construction services
0% - Exempt: Printed books; medical supplies; real estate; domestic energy; livestock; and agriculture products

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