Indonesia Tax-Exempt Income (2025)

Specific Dividend Income:

• Certain dividend income received by foreign investors may be exempt, particularly when reinvested in Indonesia, under specific conditions.
• Exemptions can also arise under specific Double Taxation Avoidance Agreements (DTAAs).

Interest Income (Specific Cases):

• Interest income from specific government bonds or certain bank deposits held by non-residents may be exempt.
• Exemptions can also be found under DTAA provisions.

Income from Specific International Organizations:

• Income received by individuals working for specific international organizations based in Indonesia may be exempt.
• Income Exempt Under Double Taxation Avoidance Agreements (DTAAs):
• Income may be exempt based on specific provisions within DTAAs that Indonesia has with other countries.
• The applicability of DTAA exemptions depends on the individual's or entity's residency status and the nature of the income.

Specific Capital Gains:

• Certain capital gains, particularly related to specific asset transfers or under certain investment schemes, may be exempt.

Income from specific infrastructure projects:

• Income from certain infrastructure projects, that have been designated as national strategic projects, may be exempt for a specific time period.

Income from specific Special Economic Zones (SEZ):

• Income derived from business activities within specific Special Economic Zones may be exempt for a specific time period, and under certain conditions.

Income from specific venture capital companies:

• Income derived from specific venture capital companies, may be exempt.