Announcement
06 Apr 2015
In April 2015, the government of Indonesia announced a targeted tax change.
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Number of interventions
2
2 certainly harmful
0 likely harmful
0 liberalising
List of interventions
Implementation date
06 May 2015
Revocation date:
No revocation date
Updated: 06 Apr 2015
FDI: Financial incentive
In force
The amendment of 6 April 2015 also introduces an exemption on the income tax payable on dividends to foreign stockholders. On the condition that foreign stockholders re-invest their dividend earnin...
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Implementation date
06 May 2015
Revocation date:
12 Jan 2018
Updated: 06 Apr 2015
Tax or social insurance relief
On 6 April 2015, the Indonesian government announced regulation PP 18/2015 extending the accessibility of investment-related tax incentives. The regulation came into effect on 6 May 2015.
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Related State Acts
29 Mar 2018
Indonesia: Second 2018 amendment of the investment-related income tax reduction
12 Jan 2018
Indonesia: 2018 amendment of the investment-related income tax reduction
22 Apr 2016
Indonesia: Expanded list of industries eligible for investment-related income tax reduction
14 Aug 2015
Indonesia: Further extension of investment-related income tax reduction
22 Dec 2011
Indonesia: More selective criteria for income tax reduction
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