Effective tax rates for income based tax incentives - Corporate tax in Indonesia
Indonesia: Effective tax rates for income based tax incentives - Corporate tax was 19.2 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for income based tax incentives - Corporate tax in Indonesia, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates for income based tax incentives - corporate tax in Indonesia is 19.2 Percentage of taxable income, measured in 2025. That is the lowest value across all 26 years on record.
That represents a change of down 12.0% over ten years.
Over the whole period, effective tax rates for income based tax incentives - corporate tax in Indonesia peaked at 26.18 Percentage of taxable income in 2000 and was at its lowest, 19.2 Percentage of taxable income, in 2020.
Indonesia ranks 24th of 41 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 26 years of available data.
Effective tax rates for income based tax incentives - Corporate tax in Indonesia, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 26.18 Percentage of taxable income | — |
| 2001 | 26.18 Percentage of taxable income | +0.0% |
| 2002 | 26.18 Percentage of taxable income | +0.0% |
| 2003 | 26.18 Percentage of taxable income | +0.0% |
| 2004 | 26.18 Percentage of taxable income | +0.0% |
| 2005 | 26.18 Percentage of taxable income | +0.0% |
| 2006 | 26.18 Percentage of taxable income | +0.0% |
| 2007 | 26.18 Percentage of taxable income | +0.0% |
| 2008 | 26.18 Percentage of taxable income | +0.0% |
| 2009 | 24.44 Percentage of taxable income | -6.6% |
| 2010 | 21.82 Percentage of taxable income | -10.7% |
| 2011 | 21.82 Percentage of taxable income | +0.0% |
| 2012 | 21.82 Percentage of taxable income | +0.0% |
| 2013 | 21.82 Percentage of taxable income | +0.0% |
| 2014 | 21.82 Percentage of taxable income | +0.0% |
| 2015 | 21.82 Percentage of taxable income | +0.0% |
| 2016 | 21.82 Percentage of taxable income | +0.0% |
| 2017 | 21.82 Percentage of taxable income | +0.0% |
| 2018 | 21.82 Percentage of taxable income | +0.0% |
| 2019 | 21.82 Percentage of taxable income | +0.0% |
| 2020 | 19.2 Percentage of taxable income | -12.0% |
| 2021 | 19.2 Percentage of taxable income | +0.0% |
| 2022 | 19.2 Percentage of taxable income | +0.0% |
| 2023 | 19.2 Percentage of taxable income | +0.0% |
| 2024 | 19.2 Percentage of taxable income | +0.0% |
| 2025 | 19.2 Percentage of taxable income | +0.0% |
Indonesia compared with similar countries
- Indonesia's 19.2 Percentage of taxable income is below the median for upper middle income countries, which is 26.18 Percentage of taxable income, 73% of the median. (7 countries reporting)
- Indonesia's 19.2 Percentage of taxable income is below the median for East Asia & Pacific, which is 24.44 Percentage of taxable income, 79% of the median. (5 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 26.01 Percentage of taxable income | 24.44 Percentage of taxable income | 26.18 Percentage of taxable income | 10 |
| 2010s | 21.82 Percentage of taxable income | 21.82 Percentage of taxable income | 21.82 Percentage of taxable income | 10 |
| 2020s | 19.2 Percentage of taxable income | 19.2 Percentage of taxable income | 19.2 Percentage of taxable income | 6 |
Countries ranked near Indonesia
- 21 Greece 21.82 Percentage of taxable income compare
- 22 United Kingdom of Great Britain and Northern Ireland 20.95 Percentage of taxable income compare
- 23 Austria 20.07 Percentage of taxable income compare
- 24 Denmark 19.2 Percentage of taxable income compare
- 24 Norway 19.2 Percentage of taxable income compare
- 24 Slovenia 19.2 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 income based tax incentives - corporate tax in Indonesia?
- Effective tax rates for income based tax incentives - corporate tax in Indonesia was 19.2 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Indonesia?
- The highest recorded value was 26.18 Percentage of taxable income in 2000.
- What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Indonesia?
- The lowest recorded value was 19.2 Percentage of taxable income in 2020.
- How does Indonesia rank for effective tax rates for income based tax incentives - corporate tax?
- Indonesia ranks 24th out of 41 countries with data for 2025.
- Is effective tax rates for income based tax incentives - corporate tax 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 income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 26 observations, free to reuse under OECD Terms and Conditions (attribution required).
About this data
This table reports synthetic tax policy indicators that capture the effect of income-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.