12%
VAT rate since January 2025, up from 11% — though an adjusted tax base keeps the effective rate near 11% for most goods and services.
INDONESIA DIRECTORATE GENERAL OF TAXES (DJP)
11 — Southeast Asia
Indonesia
Largest SE Asian economy.
Southeast Asia's largest economy — and its most complex tax geography, where archipelagic scale meets fast-moving reform.
Indonesia
SCHEMATIC — NOT TO SCALE
01 — The numbers
What's actually moving in Indonesia.
~10.1%
Tax-to-GDP ratio in 2024 — among the lowest in Asia-Pacific, and the core rationale behind ongoing reform.
INDONESIA MINISTRY OF FINANCE
02 — Elsewhere in the network