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A Guide to Corporate Income Tax in Indonesia

The corporate tax (CIT) regime in Indonesia is governed by the Harmonized Tax Law and the CIT rate is 22 percent for the 2023 fiscal year.

Harmonized tax lawPriority business sectors

Indonesia s Positive Investment List: Sectors Open to Foreign Businesses

Indonesia's Positive Investment List allows 100% foreign investment in over 200 business lines, with several incentives for priority sectors.

Ministry of defensePositive investment listSoutheast asiaPresidential regulationPresident regulationPriority business sectors

Incentives for Doing Business in Indonesia

Indonesia has enhanced and improved the incentives offered to businesses in a bid to spur foreign and domestic investments into the country.

Sumatera utaraJakarta rayaJawa baratIndonesia generalHak pakaiHak pengelolaanHak milik atas satuanNusantara capital city authorityMinistry of manpowerForeign worker compensation fundMinistry of industryGovernment regulationPriority business sectorsGreater jakartaOnline single submissionHak guna usaha

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