What are payroll taxes in Indonesia?

Corporate income tax – 22 percent

Individual Income Tax

  • Residents are subject to a withholding progressive tax (their net taxable income is set at graduated rates, with current rates ranging from 5 percent up to a maximum of 30 percent, depending on an individual’s income);
  • Non-residents are subject to a final withholding flat tax of 20 percent on gross income.

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