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 Pasal 4(2)) on the gross sale price under Government Regulation No. 34/2016, regardless of capital gain or loss.

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. Founder shares face an additional 0.5% final tax under PP 14/1997 or are taxed at standard income rates if no election was made. 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

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

Indonesia does not apply a general capital gains tax the same way many countries do. Instead, the tax code imposes final income tax rates on specific asset disposals. Land and building sales are subject to a flat 2.5% final income tax on gross sale proceeds (not net gain), collected by the seller at the time of transfer. Sales of shares listed on the Indonesia Stock Exchange (IDX) attract a 0.1% final withholding tax on the gross transaction value, deducted at source by the broker. Unlisted share disposals by individuals are taxed at progressive income tax rates on the net gain; this calculator provides a reference estimate using the 2024 DJP brackets.

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: 2026-06-19 · Reviewed by Nham Vu