Indonesia Wealth & Property Tax
Detailed wealth & property tax rates and rules for Indonesia.
Wealth Tax
Indonesia does not impose a net wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Indonesia does not impose a separate inheritance tax. However, inherited assets received by heirs are generally treated as non-taxable income, provided the inheritance is reported and the deceased had fulfilled tax obligations. Unreported inherited assets may be subject to income tax at normal rates.
Top Rate
0%
Property Tax
Indonesia's Land and Building Tax (PBB) is levied annually at 0.1-0.3% of the assessed value (NJOP) as determined by local government. A non-taxable threshold (NJOPTKP) of IDR 10-12 million applies. Property acquisition triggers the Duty on Acquisition of Rights over Land and Building (BPHTB) at 5% of the transaction value above a non-taxable threshold. Municipalities may set varying rates within national parameters.