Effective tax rates for expenditure based tax incentives - Corporate in Indonesia
Indonesia: Effective tax rates for expenditure based tax incentives - Corporate was 20.15 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in Indonesia, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Indonesia recorded 20.15 Percentage of taxable income for effective tax rates for expenditure based tax incentives - corporate in 2025. That is the lowest value across all 7 years on record.
The figure is down 12.0% over ten years.
That places Indonesia 11th out of 50 countries with data for 2025, putting it in the top quarter.
Effective tax rates for expenditure based tax incentives - Corporate in Indonesia, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 22.89 Percentage of taxable income | — |
| 2020 | 20.15 Percentage of taxable income | -12.0% |
| 2021 | 20.15 Percentage of taxable income | +0.0% |
| 2022 | 20.15 Percentage of taxable income | +0.0% |
| 2023 | 20.15 Percentage of taxable income | +0.0% |
| 2024 | 20.15 Percentage of taxable income | +0.0% |
| 2025 | 20.15 Percentage of taxable income | +0.0% |
Indonesia compared with similar countries
- Indonesia's 20.15 Percentage of taxable income is above the median for upper middle income countries, which is 20.01 Percentage of taxable income, 1.0× the median. (9 countries reporting)
- Indonesia's 20.15 Percentage of taxable income is above the median for East Asia & Pacific, which is 13.77 Percentage of taxable income, 1.5× the median. (8 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 22.89 Percentage of taxable income | 22.89 Percentage of taxable income | 22.89 Percentage of taxable income | 1 |
| 2020s | 20.15 Percentage of taxable income | 20.15 Percentage of taxable income | 20.15 Percentage of taxable income | 6 |
Countries ranked near Indonesia
- 8 Luxembourg 21.89 Percentage of taxable income compare
- 9 Israel 21.07 Percentage of taxable income compare
- 10 Italy 20.2 Percentage of taxable income compare
- 12 Brazil 20.01 Percentage of taxable income compare
- 13 United States of America 19.93 Percentage of taxable income compare
- 14 Japan 19.19 Percentage of taxable income compare
More economy & growth data for Indonesia
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 4.36 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 5.07 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 7.93 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0055 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 27.75 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 22.28 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -8.21 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0154 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 77.99 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 0.5363 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Indonesia?
- Effective tax rates for expenditure based tax incentives - corporate in Indonesia was 20.15 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Indonesia?
- The highest recorded value was 22.89 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Indonesia?
- The lowest recorded value was 20.15 Percentage of taxable income in 2020.
- How does Indonesia rank for effective tax rates for expenditure based tax incentives - corporate?
- Indonesia ranks 11th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Indonesia?
- Over the last ten years it is down 12.0%. The long-run trend across the full record is falling.
- Where does this Indonesia data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.