Indonesia Wealth & Property Tax
Detailed wealth & property tax rates and rules for Indonesia in 2026.
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.
How Indonesia Wealth Tax compares
Indonesia does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
