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|
Latest Indonesian news
January 27, 2019
Indonesia has become the latest country to require online marketplaces to share their third-party VAT data to help reduce fraud. From 1 April 2019, marketplaces will be required
June 13, 2015
Indonesia is to withdraw its high rate luxury tax in a bid to stimulate consumption and spending. The tax is levied at between 10%...
August 30, 2014
Indonesia is the latest Asia Pacific country to indicate it wants to start levying VAT on e-commerce sales of goods to consumers. Currently, domestic...