Non-resident corporations and individuals Under the operation of a tax treaty, lower rates may be applicable at the following rates: Recipient premium and discount) enjoyed upon disposal, that is received or obtained by non-residents other than PEs can be given a lower WHT rate of 10%. The WHT rate for bond interest income, including the capital gain (i.e. Article 23/26 Income Tax (PPh 23/26)ĭomestic Article 23 WHT is payable at the rate of 2% for most types of services where the recipient of the payment is an Indonesian resident and 15% for a variety of payments to resident corporations and individuals.įor non-residents, Art. These WHTs are commonly referred to using the relevant article of the Income Tax ( Pajak Penghasilan or PPh) Law, as follows. Where a particular income item is subject to WHT, the payer is generally held responsible for withholding or collecting the tax. Indonesian income tax is collected mainly through a system of WHTs.
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