Indonesia Capital Gains Tax
Detailed capital gains tax rates and rules for Indonesia in 2026.
Capital GainsIDR
Capital gains are generally included in taxable income and taxed at the standard corporate (22%) or progressive individual rates (5-35%). However, gains from the sale of shares on the Indonesia Stock Exchange are subject to a 0.1% final tax on gross transaction value. Land and building transfers are subject to a final tax of 2.5% of gross transfer value. Non-resident capital gains on shares are subject to 20% withholding tax, reducible under tax treaties.
Standard Rate
22%
Exemptions
- Capital gains on shares traded on the Indonesia Stock Exchange are subject to a final tax of 0.1% of gross sale value
- Certain tax-free corporate reorganizations and mergers
- Founder shares of listed companies subject to an additional 0.5% final tax option
How Indonesia Capital Gains compares
Indonesia’s capital gains tax rate of 22% is the 38th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.
Indonesia
22%
Asia average
13.9%
Global average
13.8%
