What is Indonesia's capital gains tax rate on property?

There is no separate CGT in Indonesia. Land and building disposals are subject to a 2.5% final income tax (PPh Final) on the gross sale price, regardless of profit or loss. The rate was raised from 2% to 2.5% effective 1 January 2021 under GR 34/2016 as amended.

What is the tax on IDX-listed share sales in Indonesia?

Sales of shares listed on the Indonesia Stock Exchange (IDX) are subject to a 0.1% final withholding tax on the gross transaction value. The rate doubles to 0.2% for founder shares sold within 12 months of an IPO if the founder opts out of the 0.5% final tax election. This calculator uses the standard 0.1% rate.

How are unlisted share gains taxed in Indonesia?

Net gains from selling unlisted shares are treated as ordinary income and taxed at progressive individual income tax rates: 5% on the first IDR 60 million, 15% on IDR 60–250 million, 25% on IDR 250–500 million, 30% on IDR 500 million–5 billion, and 35% above IDR 5 billion.

Is the property tax based on sale price or profit?

The 2.5% final income tax applies to the gross sale proceeds — the full transaction value — not the net gain. Even if you sell at a loss, the tax is still due on the sale price. This makes it a transfer-based levy rather than a true capital gains tax.

Are there any exemptions from the property final tax?

Low-value simple housing sold by individuals and certain simple apartment units can attract a reduced rate of 1%. Sales by individuals under a forced liquidation may also have different treatment. This calculator uses the standard 2.5% rate for most residential and commercial property transactions.

Who pays the Indonesia property transfer tax — buyer or seller?

The seller pays the 2.5% final income tax (PPh Final Pasal 4(2)). The buyer separately pays BPHTB (Land and Building Acquisition Tax) at 5% of the taxable acquisition value minus an exemption threshold, which varies by region. This calculator covers the seller's obligation only.

Indonesia Capital Gains Tax Calculator

Name: Indonesia Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your sale proceeds and asset type to calculate Indonesian capital gains tax — a flat 2.5% final tax on land/buildings or 0.1% on listed shares.

Asset Details

Asset Type

Land & Building

2.5% final tax on gross sale proceeds

Listed Shares (IDX)

0.1% final withholding on gross transaction value

Unlisted Shares

Progressive income tax on net gain

Sale Proceeds (gross transaction value)

IDR

Total amount received from the buyer or broker.

Select an asset type and click Calculate Tax

Tax Summary

Tax Owed

IDR 0

Effective Rate

Net Proceeds

IDR 0

Indonesia Tax Rates Reference

Asset Type	Rate	Basis

Calculation Breakdown

Estimate only — based on Indonesian tax law (GR 34/2016, PPh Pasal 4(2), PMK 110/PMK.03/2023). Individual circumstances may vary. Consult a registered Indonesian tax consultant (konsultan pajak) for personal advice.

Summary

Enter your sale proceeds and asset type to calculate Indonesian capital gains tax — a flat 2.5% final tax on land/buildings or 0.1% on listed shares.

How it works

Select the asset type: land/building, listed shares (IDX), or unlisted shares.
Enter the gross sale proceeds — the total amount received from the buyer or broker.
For unlisted shares, also enter your cost base (original purchase price plus acquisition costs).
The calculator applies the applicable final tax rate or progressive bracket to compute the tax owed.
Review the tax amount, effective rate, and net proceeds after tax.

Use cases

Estimate the final income tax before selling a property in Indonesia.
Calculate the 0.1% levy on an IDX share sale.
Model the after-tax proceeds from selling unlisted company shares.
Compare tax outcomes across different asset disposal scenarios.
Plan the timing of a property sale and set aside funds for the tax obligation.
Understand Indonesia's flat-rate final tax system versus income-based CGT.

Frequently Asked Questions

Last updated: 2026-07-23 · Reviewed by Nham Vu