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