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Capital gains tax in Indonesia 2026
Indonesia mostly taxes the transaction, not the gain: selling listed shares costs a flat 0.1% of the sale value and selling land or buildings 2.5% — final, whatever your profit.
Everything without a final rate (unlisted shares, foreign assets, collectibles) folds into ordinary income at 5-35%.
At a glance
- top rate
- 35% where gains join ordinary income
- entry band
- 0.1% of sale value on listed Indonesian shares
- tax year basis
- Calendar year; final taxes settle per transaction
- filing deadline
- End of March for gains in the annual return
- residency basis
- Residents: worldwide gains
- regime flag
- Buyer pays a separate 5% title-acquisition duty on property
Rates
Capital gains by asset type (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0.1% | Gross transaction value | Shares listed on the Indonesian stock exchange — final |
| 2.5% | Gross transaction value | Sales of land and buildings (seller side) — final; the buyer pays a 5% acquisition duty |
| Band rates (5-35%) | Net gain | Unlisted shares, foreign assets and anything without a final rate |
| 5% effective | Sale proceeds | Non-residents selling unlisted Indonesian shares (20% on a deemed 25% margin; waived under IDR 10 million per deal) |
Thresholds & allowances
- Small unlisted-share dealsUnder IDR 10 million
Per transaction — no withholding for non-resident sellers below this
Residency
Residency trigger
Residents owe tax on gains worldwide; the final transaction taxes apply whenever the Indonesian asset is sold, profit or loss.
Non-resident treatment
Non-residents pay the same 0.1% on listed shares, an effective 5% on unlisted Indonesian shares and on luxury goods above IDR 10 million, and 20% on other Indonesian gains — treaties can override.
Notes
- The final taxes bite on the gross price, so they are due even on a losing sale — and a huge gain still pays only the flat percentage.
- Capital losses on shares are deductible against ordinary income where gains would have been ordinary; final-taxed transactions sit outside that netting.
- The 5% effective rate also catches sales by non-residents of jewellery, antiques, paintings and vehicles in Indonesia worth over IDR 10 million.
- Crypto disposals have their own 0.21% final tax — see the Indonesia crypto tax page.
FAQ
How are share sales taxed in Indonesia?
Listed shares: a final 0.1% of the sale value, taken through the exchange. Unlisted shares join ordinary income at up to 35% for residents.
What tax applies when selling property in Indonesia?
The seller pays a final 2.5% of the transaction value and the buyer a 5% title-acquisition duty.
Figures: tax year 2026, compiled from public sources. Not tax advice.