[{"data":1,"prerenderedAt":1291},["ShallowReactive",2],{"compare-pair-indonesia-vs-singapore":3,"compare-indonesia-singapore":98},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":51,"flagA":61,"flagB":62,"heroImage":63,"lastUpdated":64,"meta":65,"metaDescription":66,"metaTitle":67,"navigation":68,"path":69,"relatedCompares":70,"seo":77,"stem":78,"verdict":79,"winners":83,"__hash__":97},"compare\u002Fcompare\u002Findonesia-vs-singapore.md","Indonesia vs Singapore taxes",[9,10,11],"Manufacturers, exporters and consumer businesses in Indonesia","Founders with Indonesian payroll and licences","Groups that can staff a real Indonesian PE on purpose",[13,14,15],"Regional holding and HQ companies","Investors who want no general personal CGT","Businesses that can keep Indonesian activity below PE thresholds",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Indonesia is a large operating market with a full domestic tax stack. Resident individuals generally report worldwide income at 5% to 35% after deductions, with the top rate applying above IDR 5 billion of taxable income. Companies generally pay 22% corporate income tax. Capital gains are asset-specific: listed-share and some transaction taxes can be 0.1%, certain land transfers 2.5%, and other gains follow ordinary PIT or CIT rates. There is no broad net wealth or inheritance tax, but land and building tax, acquisition tax and final tax on property transfers still apply. Payroll includes PPh 21 withholding and BPJS contributions.",[20,24,25],{},"Singapore is the lighter hub: 0% to 24% personal tax, 17% corporate tax, generally no personal capital gains tax, 0% estate tax, 0% tax on ordinary Singapore-company dividends, and 9% GST. That combination is why groups put holding companies and regional management in Singapore even when the factory is in Java.",[20,27,28],{},"The constraint is that Indonesian tax does not stop at the border. A Singapore company can still have an Indonesian permanent establishment if it has a place of business, a dependent agent, or management activity in Indonesia. Indonesian-source payments can attract Article 26 withholding at 20% or a treaty rate. VAT is easy to misread: the formal rate is 12%, most non-luxury supplies are effectively 11% because of the 11\u002F12 tax base, and luxury goods use 12%. Selling into Indonesia from Singapore without modelling PE and VAT is how regional structures fail.",[20,30,31],{},"Choose Singapore when the HQ, IP, banking and investment portfolio should sit in a 17% and 0% CGT system. Choose Indonesia when the revenue, people or plant are Indonesian, and staff the PE on purpose rather than by accident. Treaties, transfer pricing and dividend participation rules can soften double tax, but they do not turn Indonesian operations into Singapore-source income.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Indonesia","indonesia","Singapore","singapore",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Standard GST \u002F VAT","11% effective \u002F 12% luxury","9% GST",{"label":48,"valueA":49,"valueB":50},"Cross-border business","PE, Article 26 withholding and luxury VAT can attach to foreign companies","Territorial company tax with GST, stamp duty and withholding on some non-resident payments",[52,55,58],{"question":53,"answer":54},"Is Indonesia or Singapore better for tax?","Singapore is usually better on personal income tax, corporate tax, capital gains and GST. Indonesia is the operating-market choice when Indonesian customers, plants or staff are the business.",{"question":56,"answer":57},"Can a Singapore company still pay Indonesian tax?","Yes. Indonesian-source payments may attract Article 26 withholding, and a foreign company with a permanent establishment can be taxed on attributable profits. Treaties can change the result, but substance and agent activity still matter.",{"question":59,"answer":60},"Why is Indonesia's VAT quoted as 11% and 12%?","Since 2025 the formal VAT rate is 12%, but non-luxury goods and services generally use an 11\u002F12 tax base, producing an effective 11% burden. Luxury goods use 12%.","🇮🇩","🇸🇬","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Indonesia vs Singapore tax comparison for 2026. Compare 5%–35% vs 0%–24% PIT, 22% vs 17% CIT, CGT, 11%\u002F12% VAT versus 9% GST, and permanent-establishment risk.","Indonesia vs Singapore taxes (2026): PE, VAT and CIT",true,"\u002Fcompare\u002Findonesia-vs-singapore",[71,74],{"title":72,"path":73},"Thailand vs Indonesia","\u002Fcompare\u002Fthailand-vs-indonesia",{"title":75,"path":76},"Singapore vs Malaysia","\u002Fcompare\u002Fsingapore-vs-malaysia",{"title":7,"description":22},"compare\u002Findonesia-vs-singapore",[80,81,82],"Singapore is the lower-tax operating hub. Resident individuals pay 0% to 24%, companies pay 17%, personal capital gains are generally not taxed, and GST is 9%. Indonesia taxes residents on worldwide income at 5% to 35%, companies generally pay 22%, and VAT is an effective 11% for most supplies with 12% on luxury goods.","The non-rate constraint is Indonesian substance and permanent establishment. A company incorporated in Singapore can still create Indonesian tax through a PE, local agents, management activity or Indonesian-source payments. Luxury VAT at 12% and Article 26 withholding can apply even when the invoice is issued in Singapore.","Choose Singapore for a regional HQ, treaty paperwork and investment taxation. Choose Indonesia when the customers, factory or staff are Indonesian, and model PE, VAT and withholding as operating costs rather than as optional extras.",[84,88,91,94],{"taxType":85,"winner":86,"note":87},"Personal income tax","B","Singapore's resident top rate is 24%; Indonesia's resident scale reaches 35% above IDR 5 billion of taxable income.",{"taxType":89,"winner":86,"note":90},"Corporate tax","Singapore's 17% rate is below Indonesia's standard 22% corporate income tax.",{"taxType":92,"winner":86,"note":93},"Capital gains tax","Singapore generally has no personal CGT; Indonesia uses 0.1%, 2.5% or ordinary PIT\u002FCIT rates depending on the asset.",{"taxType":95,"winner":86,"note":96},"VAT \u002F GST","Singapore GST is 9%; Indonesia's VAT is effectively 11% for most goods and services and 12% on luxury goods.","2_KgiCBM8k9vD9Ye1Uu-utgbx9bqEqMBUizAxQzvxNs",{"a":99,"b":726},{"index":100,"details":202},{"id":101,"title":102,"bestFor":103,"body":109,"country":36,"countryFacts":116,"countrySlug":37,"description":113,"excerpt":40,"extension":41,"faqs":122,"flag":61,"heroImage":40,"howItWorks":132,"lastUpdated":136,"meta":137,"metaDescription":138,"metaTitle":139,"navigation":68,"otherTaxes":140,"pageType":163,"path":164,"relatedFormations":165,"relatedGuides":166,"seo":167,"stem":168,"summaryCards":169,"taxBracketSections":182,"taxBrackets":183,"taxRates":184,"taxSlug":40,"taxType":40,"visas":196,"watchOut":197,"__hash__":201},"taxes\u002Fcountry\u002Findonesia\u002Findex.md","Taxes in Indonesia",[104,105,106,107,108],"Local founders","Regional operating companies","Manufacturers and exporters","Long-term residents","Investors with Indonesian assets",{"type":17,"value":110,"toc":114},[111],[20,112,113],{},"Indonesia is a large operating market with a layered tax system. The important questions are not just the 35% personal or 22% corporate headline, but also residence, withholding, VAT, BPJS, property transfers and the tax treatment of investment income.",{"title":33,"searchDepth":34,"depth":34,"links":115},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},"Asia","IDR","70+ DTTs","No","FATF member",[123,126,129],{"question":124,"answer":125},"Is Indonesia a low-tax country?","Indonesia is a mainstream, fully taxable jurisdiction. Resident individuals can pay up to 35%, companies generally pay 22%, and VAT, BPJS, property taxes and withholding taxes can materially increase the real cost.",{"question":127,"answer":128},"Which taxes matter most in Indonesia?","The main taxes to model are personal income tax, corporate income tax, VAT, luxury-goods tax, final tax on property transfers, listed-share and crypto transaction tax, dividend withholding, BPJS contributions and regional property taxes.",{"question":130,"answer":131},"Does Indonesia tax foreign income?","Indonesian tax residents generally report worldwide income, subject to the detailed rules and exemptions for certain foreign income and reinvested dividends. Non-residents are generally taxed only on Indonesian-source income.",[133,134,135],"Indonesia uses residence and source principles. Residents generally report worldwide income, while non-residents are taxed on Indonesian-source income, often through Article 26 withholding at 20% or a treaty rate.","Resident individual income tax is progressive from 5% to 35% after deductions, while companies generally pay 22% corporate income tax. Payroll also includes PPh 21 withholding and mandatory BPJS health and employment contributions.","Indonesia does not levy a general net wealth or estate tax. The practical property costs are annual land and building tax, local acquisition tax, final tax on land and building transfers, VAT, luxury-goods tax and regional taxes.","August 2026",{},"Indonesia tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, capital gains tax, corporate tax, dividend tax, VAT and BPJS costs.","Taxes in Indonesia: income, wealth, corporate and dividend tax (2026)",[141,145,149,153,156,159],{"title":142,"slug":143,"icon":144},"Income tax","income-tax","💼",{"title":146,"slug":147,"icon":148},"Wealth tax","wealth-tax","💰",{"title":150,"slug":151,"icon":152},"Inheritance tax","inheritance-tax","🏛️",{"title":92,"slug":154,"icon":155},"capital-gains-tax","📈",{"title":89,"slug":157,"icon":158},"corporate-tax","🏢",{"title":160,"slug":161,"icon":162},"Dividend tax","dividend-tax","💸","country","\u002Fcountry\u002Findonesia",[],[],{"title":102,"description":113},"country\u002Findonesia\u002Findex",[170,173,176,179],{"label":142,"value":171,"note":172},"5% - 35%","Resident individual scale",{"label":146,"value":174,"note":175},"0%","No broad net wealth tax",{"label":89,"value":177,"note":178},"22%","Standard CIT rate",{"label":92,"value":180,"note":181},"0.1% \u002F 2.5% \u002F PIT or CIT","Asset dependent",[],[],[185,187,188,189,191,192,194],{"label":85,"value":171,"badge":186},"Progressive",{"label":146,"value":174},{"label":150,"value":174},{"label":92,"value":190},"0.1% \u002F 2.5% \u002F ordinary rates",{"label":89,"value":177},{"label":160,"value":193},"0% \u002F 10% \u002F 20%",{"label":195,"value":45},"VAT",[],[198,199,200],"Indonesia's 35% top individual rate applies only to taxable income above IDR 5 billion; the actual bill depends on residency, PTKP deductions, income category and withholding credits.","The VAT headline is easy to misread. Since 2025, the formal rate is 12%, but non-luxury goods and services generally use an 11\u002F12 tax base, producing an effective 11% burden; luxury goods use 12%.","Crypto, property, listed shares, dividends, foreign payments and payroll each have separate collection mechanics. A low rate in one category does not make Indonesia a low-tax jurisdiction overall.","lmAwkvd0ExuVQ1c7RCJSSIxh8CpMXokb0gAksw6J2bE",{"income-tax":203,"corporate-tax":304,"capital-gains-tax":388,"dividend-tax":477,"wealth-tax":560,"inheritance-tax":644},{"id":204,"title":205,"bestFor":206,"body":210,"country":36,"countryFacts":217,"countrySlug":37,"description":214,"excerpt":40,"extension":41,"faqs":218,"flag":61,"heroImage":228,"howItWorks":229,"lastUpdated":136,"meta":234,"metaDescription":235,"metaTitle":236,"navigation":68,"otherTaxes":237,"pageType":243,"path":244,"relatedFormations":245,"relatedGuides":246,"seo":247,"stem":248,"summaryCards":249,"taxBracketSections":264,"taxBrackets":265,"taxRates":282,"taxSlug":143,"taxType":142,"visas":298,"watchOut":299,"__hash__":303},"taxes\u002Fcountry\u002Findonesia\u002Fincome-tax.md","Income tax in Indonesia",[207,104,208,209,107],"Employees and expats","Regional managers","Independent professionals",{"type":17,"value":211,"toc":215},[212],[20,213,214],{},"Indonesia's personal tax calculation begins with residence and taxable income, not the salary headline. For employees and expats, PTKP, PPh 21 withholding, foreign income and BPJS contributions are usually as important as the marginal rate.",{"title":33,"searchDepth":34,"depth":34,"links":216},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[219,222,225],{"question":220,"answer":221},"What is the income tax rate in Indonesia?","Resident individual taxable income is taxed progressively at 5%, 15%, 25%, 30% and 35%. The highest 35% bracket applies to taxable income above IDR 5 billion after applicable deductions.",{"question":223,"answer":224},"Do expats pay income tax in Indonesia?","Yes, if they are Indonesian tax residents or earn Indonesian-source income. Residents generally report worldwide income, while non-residents usually face source-country tax and withholding on Indonesian payments.",{"question":226,"answer":227},"What is PTKP in Indonesia?","PTKP is the non-taxable income allowance used before applying the progressive rates. The baseline allowance is IDR 54 million for an individual, with additional allowances for qualifying family circumstances.","\u002Fimages\u002Fbali.jpg",[230,231,232,233],"An individual is generally an Indonesian domestic tax subject if they live in Indonesia, are present for more than 183 days in a 12-month period, or show an intention to reside there. Residents generally include worldwide income in the annual calculation.","Taxable income is generally net income less PTKP, the non-taxable income allowance. The baseline PTKP is IDR 54 million for an individual, with additional amounts for a spouse, a jointly assessed wife and up to three dependants under the applicable conditions.","Employment income is collected through PPh 21 payroll withholding and annual reconciliation. Business, investment, final-tax and foreign-source items can follow different rules, so the annual return is not simply a monthly salary calculation.","Non-residents are generally taxed on Indonesian-source income. Article 26 commonly applies 20% withholding on gross dividends, interest, royalties, rent and specified services, but an applicable tax treaty can reduce the rate when documentation and beneficial-owner conditions are met.",{},"Indonesia income tax guide for expats and individuals. See the 5% to 35% PIT brackets, PTKP deductions, residency tests, Article 26 withholding and BPJS payroll costs.","Indonesia income tax: PIT rates, brackets and expat rules (2026)",[238,239,240,241,242],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"tax","\u002Fcountry\u002Findonesia\u002Fincome-tax",[],[],{"title":205,"description":214},"country\u002Findonesia\u002Fincome-tax",[250,252,256,260],{"label":85,"value":171,"note":251},"Resident taxable income",{"label":253,"value":254,"note":255},"Highest bracket","35%","Taxable income over IDR 5bn",{"label":257,"value":258,"note":259},"PTKP baseline","IDR 54m","Single individual deduction",{"label":261,"value":262,"note":263},"Non-resident WHT","20% \u002F treaty","Specified Indonesian-source payments",[],[266,270,274,277,280],{"band":267,"rate":268,"note":269},"Up to IDR 60m","5%","Annual taxable income after deductions",{"band":271,"rate":272,"note":273},"Over IDR 60m to 250m","15%","Annual taxable income",{"band":275,"rate":276,"note":273},"Over IDR 250m to 500m","25%",{"band":278,"rate":279,"note":273},"Over IDR 500m to 5bn","30%",{"band":281,"rate":254,"note":273},"Over IDR 5bn",[283,285,286,289,293,296],{"label":284,"value":171,"badge":186},"Resident individual PIT",{"label":257,"value":258},{"label":287,"value":288},"Non-resident Article 26","20% \u002F treaty rate",{"label":290,"value":291,"note":292},"Employee BPJS health","1%","Employee share, subject to wage cap",{"label":294,"value":295},"Employee JHT","2%",{"label":297,"value":291},"Employee JP",[],[300,301,302],"The 5% bracket is applied to taxable income, not gross salary. PTKP status, deductible costs, benefits in kind, final-tax income and tax credits can change the result.","BPJS is a payroll cost in addition to income tax. Health insurance is generally 4% employer and 1% employee, while employment-security contributions include JHT, JKK, JKM, JP and sometimes JKP.","A foreign citizen's visa or work permit does not by itself settle tax residence. Days present, housing, intention to reside, treaty residence and the source of the work all need to be reviewed.","FgmVRDbtcOo79AuMYzpVaqOqUMN33Rf7lD8ya6pwnHg",{"id":305,"title":306,"bestFor":307,"body":311,"country":36,"countryFacts":318,"countrySlug":37,"description":315,"excerpt":40,"extension":41,"faqs":319,"flag":61,"heroImage":228,"howItWorks":329,"lastUpdated":136,"meta":334,"metaDescription":335,"metaTitle":336,"navigation":68,"otherTaxes":337,"pageType":243,"path":343,"relatedFormations":344,"relatedGuides":345,"seo":346,"stem":347,"summaryCards":348,"taxBracketSections":364,"taxBrackets":365,"taxRates":366,"taxSlug":157,"taxType":89,"visas":382,"watchOut":383,"__hash__":387},"taxes\u002Fcountry\u002Findonesia\u002Fcorporate-tax.md","Corporate tax in Indonesia",[308,106,104,309,310],"Operating companies","Regional service businesses","Companies building Indonesian substance",{"type":17,"value":312,"toc":316},[313],[20,314,315],{},"Indonesia's corporate tax system rewards accurate classification more than aggressive headline-rate shopping. The company needs to establish whether ordinary CIT, the small-company facility, an MSME turnover regime, withholding tax or a sector-specific incentive actually fits its facts.",{"title":33,"searchDepth":34,"depth":34,"links":317},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[320,323,326],{"question":321,"answer":322},"What is the corporate tax rate in Indonesia?","The standard Indonesian corporate income tax rate is 22%. Qualifying publicly listed companies can access a 19% rate, and smaller companies may qualify for a 50% reduction on a defined portion of taxable income.",{"question":324,"answer":325},"Does Indonesia have a small-business tax regime?","Yes. Eligible MSMEs may use a final tax based on turnover, commonly 0.5%, subject to taxpayer type, turnover limits and time limits. It is not automatically available to every company or every business activity.",{"question":327,"answer":328},"Do foreign companies pay tax in Indonesia?","They can. Indonesian-source payments may attract Article 26 withholding, and a foreign company with a permanent establishment can be taxed on attributable business profits. Tax treaties can change the result.",[330,331,332,333],"Indonesian-resident companies and permanent establishments generally calculate taxable profit by deducting allowable business costs, depreciation and amortisation from gross income. The standard corporate income tax rate is 22%.","A domestic company with gross income up to IDR 50 billion can generally receive a 50% rate reduction on the portion of taxable income attributable to up to IDR 4.8 billion of gross revenue. This produces an effective 11% rate on the qualifying profit portion, not on all revenue.","A qualifying public company can use a 19% rate when at least 40% of paid-up shares are publicly traded and the other statutory conditions are satisfied. Foreign companies without an Indonesian entity can still face Article 26 withholding or permanent-establishment exposure.","Eligible micro, small and medium businesses may use a final turnover regime, commonly 0.5% of gross turnover, under the applicable rules. Individual taxpayers also have a turnover threshold exemption for the first IDR 500 million in a tax year, so this regime must not be treated as a universal company tax rate.",{},"Indonesia corporate tax guide for companies and founders. See the 22% CIT rate, 19% listed-company rate, small-company facility, 0.5% MSME regime, VAT and withholding taxes.","Indonesia corporate tax: company rates, MSME tax and CIT rules (2026)",[338,339,340,341,342],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Findonesia\u002Fcorporate-tax",[],[],{"title":306,"description":315},"country\u002Findonesia\u002Fcorporate-tax",[349,352,356,360],{"label":350,"value":177,"note":351},"Corporate income tax","Standard rate",{"label":353,"value":354,"note":355},"Qualifying listed companies","19%","3-point reduction",{"label":357,"value":358,"note":359},"Small-company facility","11%","50% reduction on eligible profit",{"label":361,"value":362,"note":363},"MSME final tax","0.5% turnover","Eligibility and time limits apply",[],[],[367,370,372,374,377,379],{"label":368,"value":177,"badge":369},"Standard CIT","Standard",{"label":371,"value":354},"Qualifying public company",{"label":357,"value":373},"11% effective on eligible profit",{"label":375,"value":376},"Eligible MSME final tax","0.5% of turnover",{"label":378,"value":262},"Branch-profit remittance",{"label":380,"value":381},"VAT registration threshold","IDR 4.8bn turnover",[],[384,385,386],"The MSME final-tax regime can be simpler, but it taxes turnover rather than profit and has business-form, turnover and duration conditions. Companies should model ordinary CIT before choosing it.","VAT, Article 23 and Article 26 withholding, import taxes, transfer pricing, payroll BPJS and local taxes can be more operationally important than the 22% CIT rate.","A company incorporated outside Indonesia can still create Indonesian tax exposure through a permanent establishment, Indonesian-source payments, local agents, management activity or digital-business rules.","asdMP34gTg_ewC9nr9D9Td-nww6me-2_3-5HQpCil-c",{"id":389,"title":390,"bestFor":391,"body":397,"country":36,"countryFacts":404,"countrySlug":37,"description":401,"excerpt":40,"extension":41,"faqs":405,"flag":61,"heroImage":228,"howItWorks":415,"lastUpdated":136,"meta":420,"metaDescription":421,"metaTitle":422,"navigation":68,"otherTaxes":423,"pageType":243,"path":429,"relatedFormations":430,"relatedGuides":431,"seo":432,"stem":433,"summaryCards":434,"taxBracketSections":451,"taxBrackets":452,"taxRates":453,"taxSlug":154,"taxType":92,"visas":471,"watchOut":472,"__hash__":476},"taxes\u002Fcountry\u002Findonesia\u002Fcapital-gains-tax.md","Capital gains tax in Indonesia",[392,393,394,395,396],"Listed-market investors","Property owners","Local founders selling a business","Digital-asset investors","Private equity and holding structures",{"type":17,"value":398,"toc":402},[399],[20,400,401],{},"Indonesia's capital-gains answer depends on the asset. The most common mistake is treating the 0.1% listed-share or 2.5% property-transfer charge as a universal rate for every investment gain.",{"title":33,"searchDepth":34,"depth":34,"links":403},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[406,409,412],{"question":407,"answer":408},"Does Indonesia have capital gains tax?","Indonesia has no single general capital-gains tax. Listed shares, property transfers and crypto use specific final or transaction-based rules, while many other gains are included in ordinary PIT or CIT.",{"question":410,"answer":411},"How are stock gains taxed in Indonesia?","Sales of shares through the Indonesian stock exchange are generally subject to final tax of 0.1% of gross sale proceeds. The tax base is the transaction value, not the investor's net gain.",{"question":413,"answer":414},"How are property gains taxed in Indonesia?","A transfer of land or buildings generally attracts final income tax of 2.5% of gross transfer value. Qualifying low-cost housing can use a 1% rate, and buyer-side BPHTB is a separate tax.",[416,417,418,419],"Indonesia does not impose one general capital-gains tax. Gains from private shares, business assets and other investments are generally included in taxable income and taxed under the ordinary individual or corporate rules unless a final regime applies.","Sales of shares through the Indonesian stock exchange are subject to final income tax of 0.1% of gross transaction value, not the net gain. Founder shares can have an additional 0.5% treatment in the relevant public-offering rules.","A transfer of land or a building generally triggers final income tax of 2.5% of gross transfer value, with a 1% rate for qualifying low-cost housing. This is separate from buyer-side BPHTB and possible VAT or local charges.","From 1 August 2025, crypto sales are subject to final Article 22 income tax of 0.21% through a domestic platform or 1% through a foreign platform under the new digital-asset rules. Crypto is treated as a financial asset equivalent to securities for VAT purposes, while platform and mining services have separate rules.",{},"Indonesia capital gains tax guide for investors and founders. See the 0.1% listed-share tax, 2.5% property transfer tax, ordinary-rate gains and 2025 crypto rules.","Indonesia capital gains tax: shares, property and crypto (2026)",[424,425,426,427,428],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Findonesia\u002Fcapital-gains-tax",[],[],{"title":390,"description":401},"country\u002Findonesia\u002Fcapital-gains-tax",[435,439,443,447],{"label":436,"value":437,"note":438},"General capital gains","PIT \u002F CIT rates","No broad standalone CGT",{"label":440,"value":441,"note":442},"Listed shares","0.1%","Gross sale proceeds",{"label":444,"value":445,"note":446},"Land and buildings","2.5%","Final tax on gross transfer",{"label":448,"value":449,"note":450},"Crypto sales","0.21% \u002F 1%","Domestic \u002F foreign platform",[],[],[454,457,461,464,467,469],{"label":455,"value":456},"General private-asset gains","5% - 35% PIT \u002F 22% CIT",{"label":458,"value":459,"badge":460},"Listed share sales","0.1% of gross proceeds","Final",{"label":462,"value":463},"Founder-share treatment","0.5% additional rule may apply",{"label":465,"value":466,"badge":460},"Land and building transfer","2.5% of gross value",{"label":468,"value":291},"Qualifying low-cost housing",{"label":448,"value":470},"0.21% domestic \u002F 1% foreign platform",[],[473,474,475],"The 0.1% stock-market rate is a tax on gross sale proceeds. It can apply even when the economic profit is small or a transaction is loss-making.","Property sellers should separate final PPh on the transfer from buyer-side BPHTB, annual PBB, notarial costs and any VAT or regional tax.","Crypto rates changed in August 2025. The platform's domestic or foreign status, the trade type and whether the activity is platform or mining services affect the result.","y2bx11-cbag13v_ubp2HD93gqzkbFCQ-0zqvU0euh_Q",{"id":478,"title":479,"bestFor":480,"body":486,"country":36,"countryFacts":493,"countrySlug":37,"description":490,"excerpt":40,"extension":41,"faqs":494,"flag":61,"heroImage":228,"howItWorks":504,"lastUpdated":136,"meta":509,"metaDescription":510,"metaTitle":511,"navigation":68,"otherTaxes":512,"pageType":243,"path":518,"relatedFormations":519,"relatedGuides":520,"seo":521,"stem":522,"summaryCards":523,"taxBracketSections":538,"taxBrackets":539,"taxRates":540,"taxSlug":161,"taxType":160,"visas":554,"watchOut":555,"__hash__":559},"taxes\u002Fcountry\u002Findonesia\u002Fdividend-tax.md","Dividend tax in Indonesia",[481,482,483,484,485],"Indonesian holding companies","Resident founders","Long-term investors","Family businesses","Cross-border corporate groups",{"type":17,"value":487,"toc":491},[488],[20,489,490],{},"Indonesia's dividend planning is mostly about who receives the dividend and whether the reinvestment conditions are met. The 20% non-resident headline and the possible resident exemption apply to different fact patterns.",{"title":33,"searchDepth":34,"depth":34,"links":492},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[495,498,501],{"question":496,"answer":497},"Does Indonesia tax dividends?","It depends on the shareholder and the conditions. Domestic dividends to resident companies are generally exempt, resident individuals can obtain exemption for qualifying reinvested dividends, and otherwise individual dividends are generally subject to 10% final tax.",{"question":499,"answer":500},"What is Indonesia's dividend withholding tax for non-residents?","The domestic Article 26 rate is generally 20% of gross dividends. A tax treaty may provide a lower rate when the recipient qualifies and supplies the required residence and beneficial-owner documentation.",{"question":502,"answer":503},"Are foreign dividends tax-free in Indonesia?","Not automatically. Foreign dividends can qualify for an Indonesian exemption when the reinvestment and other statutory conditions are satisfied. Otherwise they can enter the resident taxpayer's taxable-income calculation.",[505,506,507,508],"Domestic dividends received by an Indonesian resident company are generally excluded from income tax under the participation and domestic-dividend rules. This is different from the withholding position when the shareholder is a non-resident.","Domestic dividends received by a resident individual can be exempt when the dividend is invested or used for qualifying investment in Indonesia within the required period and the administrative conditions are met. If the exemption conditions are not met, the usual final rate is 10%.","Foreign dividends and certain after-tax foreign branch or business income can also qualify for an Indonesian exemption when the prescribed reinvestment and documentation conditions are satisfied. Without the exemption, the income is considered under the ordinary resident rules, with foreign tax credit analysis where available.","Dividends paid from Indonesia to a non-resident are generally subject to Article 26 withholding at 20% of gross dividends, unless a tax treaty lowers the rate and the recipient can substantiate treaty entitlement and beneficial ownership.",{},"Indonesia dividend tax guide for companies, founders and investors. See domestic dividend exemptions, 10% individual final tax, foreign dividend reinvestment and 20% non-resident withholding.","Indonesia dividend tax: withholding, reinvestment and exemptions (2026)",[513,514,515,516,517],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},"\u002Fcountry\u002Findonesia\u002Fdividend-tax",[],[],{"title":479,"description":490},"country\u002Findonesia\u002Fdividend-tax",[524,527,531,534],{"label":525,"value":174,"note":526},"Domestic dividends to companies","Generally exempt",{"label":528,"value":529,"note":530},"Resident individual dividends","0% if reinvested \u002F 10% otherwise","Conditions apply",{"label":532,"value":262,"note":533},"Non-resident dividend WHT","Article 26 withholding",{"label":535,"value":536,"note":537},"Foreign dividends","Exempt if qualifying reinvestment","Otherwise taxable under rules",[],[],[541,544,546,549,551],{"label":542,"value":174,"badge":543},"Domestic dividends to resident companies","Exempt",{"label":528,"value":545},"0% if qualifying \u002F 10% final otherwise",{"label":547,"value":548},"Foreign dividends to residents","Exempt if reinvested \u002F ordinary rules",{"label":550,"value":288},"Dividends to non-residents",{"label":552,"value":553},"Foreign tax credit","Available under conditions",[],[556,557,558],"Dividend exemption is not the same as a blanket zero-tax rule. Reinvestment amount, timing, qualifying assets, reporting and proof of investment can determine whether the exemption holds.","A treaty rate for a non-resident shareholder normally requires the correct certificate of residence and beneficial-owner analysis. Without treaty relief, Article 26's domestic 20% rate is the starting point.","Dividends are paid from after-tax company profits, so the combined company-plus-shareholder burden can still be material even when a second layer is exempt.","IvQMkZmYKAAI9JpjEpdM11tGswwfqcqOO0LBsXRkZX4",{"id":561,"title":562,"bestFor":563,"body":567,"country":36,"countryFacts":574,"countrySlug":37,"description":571,"excerpt":40,"extension":41,"faqs":575,"flag":61,"heroImage":228,"howItWorks":585,"lastUpdated":136,"meta":590,"metaDescription":591,"metaTitle":592,"navigation":68,"otherTaxes":593,"pageType":243,"path":599,"relatedFormations":600,"relatedGuides":601,"seo":602,"stem":603,"summaryCards":604,"taxBracketSections":620,"taxBrackets":621,"taxRates":622,"taxSlug":147,"taxType":146,"visas":638,"watchOut":639,"__hash__":643},"taxes\u002Fcountry\u002Findonesia\u002Fwealth-tax.md","Wealth tax in Indonesia",[564,107,565,392,566],"Property investors","Family wealth planning","Founders holding business assets",{"type":17,"value":568,"toc":572},[569],[20,570,571],{},"Indonesia is attractive on the narrow question of annual net wealth tax because there is no general levy on net assets. Property ownership and acquisition still need careful modelling because PBB, BPHTB, transfer tax and asset income sit outside that headline.",{"title":33,"searchDepth":34,"depth":34,"links":573},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[576,579,582],{"question":577,"answer":578},"Does Indonesia have a wealth tax?","Indonesia does not have a broad annual net wealth tax. It does tax certain property ownership, acquisitions and transfers, and it taxes income earned from assets.",{"question":580,"answer":581},"Does Indonesia tax property ownership?","Yes. Rural and urban land and building tax is a local annual property tax, with a statutory maximum rate of 0.3% of the applicable base. Certain sectors follow separate PBB rules.",{"question":583,"answer":584},"What is BPHTB in Indonesia?","BPHTB is the duty on acquiring rights to land and buildings. The statutory rate is generally up to 5% of the taxable acquisition value after the local non-taxable threshold.",[586,587,588,589],"Indonesia does not impose a general tax on an individual's net worth. Holding cash, listed investments or other financial assets is not, by itself, subject to an annual wealth tax. The income produced by those assets can still be taxable.","Land and buildings are different. Rural and urban land and building tax, or PBB-P2, is a local tax with a statutory maximum rate of 0.3% of the applicable tax base, while certain centrally administered sectors follow separate PBB rules.","Acquiring land or buildings can trigger BPHTB, a local duty generally capped at 5% of the taxable acquisition value after the local non-taxable threshold. It can apply to purchases and some non-sale acquisitions, including inheritance.","Other ownership costs can include luxury-goods tax on qualifying purchases, transfer tax, stamp duty and local charges. Rental, interest, dividend and business income from wealth is taxed separately under the relevant income-tax rules.",{},"Indonesia wealth tax guide for property owners and investors. See the 0% net wealth tax position, PBB property tax, BPHTB acquisition duty, stamp duty and asset-income rules.","Indonesia wealth tax: property tax, BPHTB and net worth rules (2026)",[594,595,596,597,598],{"title":142,"slug":143,"icon":144},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Findonesia\u002Fwealth-tax",[],[],{"title":562,"description":571},"country\u002Findonesia\u002Fwealth-tax",[605,608,612,616],{"label":606,"value":174,"note":607},"Net wealth tax","No general annual wealth levy",{"label":609,"value":610,"note":611},"Rural and urban PBB","Up to 0.3%","Local property-tax ceiling",{"label":613,"value":614,"note":615},"PBB on certain sectors","0.5% statutory rate","Sector and base rules apply",{"label":617,"value":618,"note":619},"Land acquisition duty","Up to 5%","BPHTB, after local threshold",[],[],[623,626,628,630,632,635],{"label":624,"value":174,"badge":625},"General net wealth tax","None",{"label":627,"value":610},"PBB-P2 local property tax",{"label":629,"value":614},"Certain PBB sectors",{"label":631,"value":618},"BPHTB acquisition duty",{"label":633,"value":634},"Stamp duty","IDR 10,000",{"label":636,"value":637},"Income from assets","PIT \u002F CIT \u002F final rates",[],[640,641,642],"No net wealth tax does not mean no annual property cost. PBB is assessed locally or under sector-specific rules, and the tax base is tied to the official property valuation rather than simply the purchase price.","BPHTB is a buyer-side acquisition duty and is separate from the seller's final PPh on a land or building transfer. Check the relevant local regulation and non-taxable threshold.","A person can have no wealth tax and still owe tax on rent, dividends, interest, share sales, crypto, property transfers and luxury consumption.","stKXXLtZhWchjJ9C1QvMatzKq8I314cxFhPs9CWwKho",{"id":645,"title":646,"bestFor":647,"body":653,"country":36,"countryFacts":660,"countrySlug":37,"description":657,"excerpt":40,"extension":41,"faqs":661,"flag":61,"heroImage":228,"howItWorks":671,"lastUpdated":136,"meta":676,"metaDescription":677,"metaTitle":678,"navigation":68,"otherTaxes":679,"pageType":243,"path":685,"relatedFormations":686,"relatedGuides":687,"seo":688,"stem":689,"summaryCards":690,"taxBracketSections":705,"taxBrackets":706,"taxRates":707,"taxSlug":151,"taxType":150,"visas":720,"watchOut":721,"__hash__":725},"taxes\u002Fcountry\u002Findonesia\u002Finheritance-tax.md","Inheritance tax in Indonesia",[648,649,650,651,652],"Families with Indonesian property","Business-owning families","Property and securities heirs","Cross-border estate planning","Trustees and estate administrators",{"type":17,"value":654,"toc":658},[655],[20,656,657],{},"Indonesia is one of the clearer countries on the headline inheritance question: there is no separate inheritance tax. The difficult part is the transfer process, especially for land and buildings, and the tax that begins when inherited assets produce income or are later sold.",{"title":33,"searchDepth":34,"depth":34,"links":659},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[662,665,668],{"question":663,"answer":664},"Does Indonesia have inheritance tax?","Indonesia does not have a separate national inheritance or estate tax. Inherited assets are generally not an object of personal income tax, but BPHTB and transfer-administration costs can still apply.",{"question":666,"answer":667},"Is inherited property tax-free in Indonesia?","The inheritance itself is generally outside personal income tax, but inherited land or buildings can be subject to BPHTB. A required tax-free certificate may also be needed to exclude final PPh on the inheritance transfer.",{"question":669,"answer":670},"Is income from inherited assets taxable?","Yes. Rent, dividends, interest, business profits or other income produced by inherited assets can be taxable, including while the estate remains undivided.",[672,673,674,675],"Indonesia does not impose a separate national estate or inheritance tax. The inherited asset itself is generally not an object of personal income tax, whether it is cash, securities or property, subject to the legal and administrative rules for the transfer.","An estate that has not yet been distributed can be treated as a substitute taxpayer. Income produced while it remains undivided, such as rent, business profit or investment income, can therefore remain taxable.","Inherited land and buildings can still trigger BPHTB because BPHTB is a local tax on the acquisition of rights. The applicable local threshold, valuation and rate need to be checked even when no inheritance income tax is due.","The transfer of land or buildings because of inheritance can be excluded from final PPh when the heir obtains the required Surat Keterangan Bebas. A later sale is a separate transaction and can trigger the normal property-transfer tax.",{},"Indonesia inheritance tax guide for families and property owners. See the 0% estate-tax position, inherited-asset exemption, BPHTB, SKB and tax on later income or sales.","Indonesia inheritance tax: estate, property and succession rules (2026)",[680,681,682,683,684],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Findonesia\u002Finheritance-tax",[],[],{"title":646,"description":657},"country\u002Findonesia\u002Finheritance-tax",[691,694,698,701],{"label":692,"value":174,"note":693},"Estate or inheritance tax","No separate national tax",{"label":695,"value":696,"note":697},"Inherited assets","Generally outside PPh","Inheritance is not an income-tax object",{"label":699,"value":618,"note":700},"BPHTB on inherited property","Local acquisition duty",{"label":702,"value":703,"note":704},"Income from inherited assets","Ordinary \u002F final tax","Tax begins when assets earn income",[],[],[708,710,713,715,717],{"label":709,"value":174,"badge":625},"Separate inheritance tax",{"label":711,"value":712},"Inherited assets under PPh","Generally not an income-tax object",{"label":714,"value":618},"BPHTB on inherited land or buildings",{"label":716,"value":637},"Estate income before distribution",{"label":718,"value":719},"Later property sale","2.5% final transfer tax generally",[],[722,723,724],"No inheritance income tax does not mean a frictionless transfer. Land-title changes, probate, bank procedures, BPHTB and the required tax-free certificate can all matter.","Keep inherited assets separate from the income they generate. Rent, dividends, interest, business profits and a later sale can each be taxed under different rules.","Foreign heirs and assets outside Indonesia can create estate, gift and reporting obligations in another country even when Indonesia does not charge inheritance tax.","Am_g1A7LblIQfoKLkCPo_V82X4eHLs3s_ea4601KyEY",{"index":727,"details":817},{"id":728,"title":729,"bestFor":730,"body":736,"country":38,"countryFacts":743,"countrySlug":39,"description":740,"excerpt":40,"extension":41,"faqs":747,"flag":62,"heroImage":40,"howItWorks":757,"lastUpdated":760,"meta":761,"metaDescription":762,"metaTitle":763,"navigation":68,"otherTaxes":764,"pageType":163,"path":779,"relatedFormations":780,"relatedGuides":784,"seo":785,"stem":786,"summaryCards":787,"taxBracketSections":798,"taxBrackets":799,"taxRates":800,"taxSlug":40,"taxType":40,"visas":811,"watchOut":812,"__hash__":816},"taxes\u002Fcountry\u002Fsingapore\u002Findex.md","Taxes in Singapore",[731,732,733,734,735],"Remote founders","High earners","Investors","Digital nomads","Holding companies",{"type":17,"value":737,"toc":741},[738],[20,739,740],{},"Singapore is a low-tax jurisdiction, but not a simple one. The headline rates are attractive, yet the real planning work is separating territorial taxation, payroll CPF, GST and company filing obligations from the taxes that do not exist at all.",{"title":33,"searchDepth":34,"depth":34,"links":742},[],{"region":117,"currency":744,"taxTreaties":745,"euBlacklist":120,"fatfStatus":746},"SGD","90+ DTTs","Compliant",[748,751,754],{"question":749,"answer":750},"Is Singapore a low-tax country?","Yes. Singapore is low-tax for individuals and companies because it uses a territorial system, has no wealth tax, no inheritance tax, no general capital gains tax and no dividend withholding tax on ordinary Singapore company dividends.",{"question":752,"answer":753},"Which taxes apply in Singapore?","The main taxes and charges to model are personal income tax, corporate income tax, GST, CPF contributions, property tax, stamp duty and withholding tax on certain non-resident payments.",{"question":755,"answer":756},"Is Singapore good for founders and investors?","It can be, especially for regional founders and holding structures. The real decision points are tax residence, GST registration, payroll, bank onboarding, source rules and whether the company needs to manage foreign income receipts or cross-border withholding tax.",[758,759],"Singapore taxes income that is accrued in or derived from Singapore, while foreign income received in Singapore is generally not taxable for individuals except in specific cases. Resident individuals pay progressive tax rates from 0% to 24%, and non-residents are generally taxed at 24% with a special 15% concession for non-resident employment income where it is higher than the resident computation.","The country does not levy a net wealth tax, inheritance tax or a general capital gains tax. Ordinary company dividends are tax-exempt in shareholders' hands under the one-tier system, while the practical planning work usually sits with GST at 9%, CPF payroll contributions, tax clearance for departing non-citizen employees, and company-level filing deadlines.","May 2026",{},"Singapore tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, capital gains tax, corporate tax, dividend tax, GST and CPF costs.","Taxes in Singapore: income, wealth, corporate and dividend tax (2026)",[765,766,767,768,769,770,771,775],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":772,"slug":773,"icon":774},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":776,"slug":777,"icon":778},"Crypto tax","crypto-tax","🪙","\u002Fcountry\u002Fsingapore",[781],{"title":782,"path":783,"flag":62},"Singapore Pte Ltd","\u002Fformation\u002Fsingapore-pte-ltd",[],{"title":729,"description":740},"country\u002Fsingapore\u002Findex",[788,791,793,796],{"label":142,"value":789,"note":790},"24%","Progressive for residents",{"label":146,"value":174,"note":792},"No net wealth tax",{"label":89,"value":794,"note":795},"17%","Flat company rate",{"label":92,"value":174,"note":797},"No general CGT",[],[],[801,803,804,805,806,807,808],{"label":142,"value":802,"badge":186},"0% - 24%",{"label":146,"value":174},{"label":150,"value":174},{"label":92,"value":174},{"label":89,"value":794},{"label":160,"value":174},{"label":809,"value":810},"GST","9%",[],[813,814,815],"Singapore is low-tax, not no-tax. GST, CPF, foreign worker levy, stamp duty, property tax and withholding tax on certain non-resident payments can still matter.","YA 2026 filing is increasingly auto-assessed through Direct Notice of Assessment or No-Filing Service, but you still must file if your income or self-employment thresholds require it.","From 1 January 2027, CPF contribution rates for employees aged above 55 to 65 increase again, so payroll planning should look beyond the current year.","K94z83BZQ8o3hiYnLhMIgLCipnUUnTqVpYnNRFP4KLc",{"income-tax":818,"corporate-tax":945,"capital-gains-tax":1021,"dividend-tax":1090,"wealth-tax":1157,"inheritance-tax":1223},{"id":819,"title":820,"bestFor":821,"body":823,"country":38,"countryFacts":830,"countrySlug":39,"description":827,"excerpt":40,"extension":41,"faqs":831,"flag":62,"heroImage":841,"howItWorks":842,"lastUpdated":760,"meta":845,"metaDescription":846,"metaTitle":847,"navigation":68,"otherTaxes":848,"pageType":243,"path":856,"relatedFormations":857,"relatedGuides":859,"seo":860,"stem":861,"summaryCards":862,"taxBracketSections":876,"taxBrackets":877,"taxRates":924,"taxSlug":143,"taxType":142,"visas":939,"watchOut":940,"__hash__":944},"taxes\u002Fcountry\u002Fsingapore\u002Fincome-tax.md","Income tax in Singapore",[731,732,733,734,822],"Employees",{"type":17,"value":824,"toc":828},[825],[20,826,827],{},"Singapore income tax is mainly about source, residency and payroll. The headline rate is progressive for residents, but the practical answer for many expats is how Singapore treats foreign income, CPF deductions and filing status.",{"title":33,"searchDepth":34,"depth":34,"links":829},[],{"region":117,"currency":744,"taxTreaties":745,"euBlacklist":120,"fatfStatus":746},[832,835,838],{"question":833,"answer":834},"Do expats pay income tax in Singapore?","Yes, if they have taxable Singapore-sourced income. Residents pay progressive rates and non-residents are generally taxed at 24%, with a limited concession for non-resident employment income.",{"question":836,"answer":837},"Is foreign income taxed in Singapore?","For individuals, foreign income received in Singapore is generally not taxable except in certain cases, such as some income received through a Singapore partnership.",{"question":839,"answer":840},"Do Singapore salaries have payroll deductions?","Singapore citizens and permanent residents usually have CPF contributions deducted through payroll. Foreign employees generally do not have CPF, but employers still need to watch tax clearance and other employment rules.","\u002Fimages\u002Fsingapore.jpeg",[843,844],"Singapore income tax applies to income accrued in or derived from Singapore. For individuals, employment income, business income, rent, interest and many other items can be taxable, while foreign income received in Singapore is generally not taxable except in specific circumstances.","Resident individuals pay progressive rates from 0% to 24% for YA 2026, and non-residents are generally taxed at 24%. Non-resident employment income can be taxed at the higher of 15% or the resident computation with reliefs, while non-resident directors do not get that concession. Singapore citizens and permanent residents also usually have CPF payroll contributions, while foreign employees do not.",{},"Singapore income tax guide for expats and individuals. See the 0% to 24% resident rates, 24% non-resident rate, CPF payroll contributions and foreign income rules.","Singapore income tax: rates, residency and expat rules (2026)",[849,850,851,852,853,854,855],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":772,"slug":773,"icon":774},{"title":776,"slug":777,"icon":778},"\u002Fcountry\u002Fsingapore\u002Fincome-tax",[858],{"title":782,"path":783,"flag":62},[],{"title":820,"description":827},"country\u002Fsingapore\u002Fincome-tax",[863,865,868,872],{"label":85,"value":802,"note":864},"Resident rates",{"label":866,"value":789,"note":867},"Highest bracket tax","Top marginal rate",{"label":869,"value":870,"note":871},"CPF","17% \u002F 20%","Employer \u002F employee",{"label":873,"value":874,"note":875},"Tax return","Mostly auto-assessed","Many taxpayers use NFS or D-NOA",[],[878,881,884,888,892,896,899,903,906,910,914,917,921],{"band":879,"rate":174,"note":880},"First SGD 20,000","Resident individuals have no tax on the first band.",{"band":882,"rate":295,"note":883},"SGD 20,001 to SGD 30,000","Tax on this band is SGD 200.",{"band":885,"rate":886,"note":887},"SGD 30,001 to SGD 40,000","3.5%","Tax on this band is SGD 350.",{"band":889,"rate":890,"note":891},"SGD 40,001 to SGD 80,000","7%","Tax on this band is SGD 2,800.",{"band":893,"rate":894,"note":895},"SGD 80,001 to SGD 120,000","11.5%","Tax on this band is SGD 4,600.",{"band":897,"rate":272,"note":898},"SGD 120,001 to SGD 160,000","Tax on this band is SGD 6,000.",{"band":900,"rate":901,"note":902},"SGD 160,001 to SGD 200,000","18%","Tax on this band is SGD 7,200.",{"band":904,"rate":354,"note":905},"SGD 200,001 to SGD 240,000","Tax on this band is SGD 7,600.",{"band":907,"rate":908,"note":909},"SGD 240,001 to SGD 280,000","19.5%","Tax on this band is SGD 7,800.",{"band":911,"rate":912,"note":913},"SGD 280,001 to SGD 320,000","20%","Tax on this band is SGD 8,000.",{"band":915,"rate":177,"note":916},"SGD 320,001 to SGD 500,000","Tax on this band is SGD 39,600.",{"band":918,"rate":919,"note":920},"SGD 500,001 to SGD 1,000,000","23%","Tax on this band is SGD 115,000.",{"band":922,"rate":789,"note":923},"Above SGD 1,000,000","Top resident marginal rate from YA 2024 onward.",[925,927,929,932,935,937],{"label":926,"value":802,"badge":186},"Resident income tax",{"label":928,"value":789},"Non-resident income tax",{"label":930,"value":931},"Employment concession","15% or resident rates",{"label":933,"value":934},"Foreign income","0% \u002F limited exceptions",{"label":936,"value":912},"CPF employee",{"label":938,"value":794},"CPF employer",[],[941,942,943],"Singapore does not have a personal wealth tax or a separate capital gains tax, but gains can still be taxable if they look like trading income rather than personal investment profit.","Payroll CPF is material for Singapore citizens and permanent residents, and the contribution rates for employees above 55 to 65 rise again from 1 January 2027.","Many taxpayers are under No-Filing Service or Direct Notice of Assessment in YA 2026, but you still need to file if your income thresholds or self-employment income require it.","AG1UWK8L_024Tp3XQn7JJSre632XujeObc9Cy7xbOdo",{"id":946,"title":947,"bestFor":948,"body":950,"country":38,"countryFacts":957,"countrySlug":39,"description":954,"excerpt":40,"extension":41,"faqs":958,"flag":62,"heroImage":40,"howItWorks":968,"lastUpdated":760,"meta":971,"metaDescription":972,"metaTitle":973,"navigation":68,"otherTaxes":974,"pageType":243,"path":982,"relatedFormations":983,"relatedGuides":985,"seo":986,"stem":987,"summaryCards":988,"taxBracketSections":1000,"taxBrackets":1001,"taxRates":1002,"taxSlug":157,"taxType":89,"visas":1015,"watchOut":1016,"__hash__":1020},"taxes\u002Fcountry\u002Fsingapore\u002Fcorporate-tax.md","Corporate tax in Singapore",[731,735,733,949,732],"Regional operators",{"type":17,"value":951,"toc":955},[952],[20,953,954],{},"Singapore corporate tax is competitive, but it is not just about the 17% headline. The real planning work is exemptions, GST, payroll, withholding tax and whether foreign income receipts or multinational top-up rules change the answer.",{"title":33,"searchDepth":34,"depth":34,"links":956},[],{"region":117,"currency":744,"taxTreaties":745,"euBlacklist":120,"fatfStatus":746},[959,962,965],{"question":960,"answer":961},"Does Singapore have corporate income tax?","Yes. Singapore taxes companies at a flat 17% rate, subject to the start-up exemption, partial tax exemption and any applicable rebates or incentives.",{"question":963,"answer":964},"Which businesses pay corporate tax in Singapore?","Singapore resident and non-resident companies carrying on business in Singapore are generally in scope. Foreign income received in Singapore can also be taxable unless an exemption applies.",{"question":966,"answer":967},"Is Singapore good for companies?","Often yes, especially for regional founders and holding structures. The main trade-offs are compliance, GST, CPF, withholding tax, substance and the fact that the headline 17% rate is real even if exemptions soften it.",[969,970],"Singapore companies are taxed at a flat 17% on chargeable income. The rate applies to both local and foreign companies, and foreign-sourced income received in Singapore can also be taxable unless an exemption applies.","The tax system includes a three-year start-up tax exemption for qualifying new companies, a partial tax exemption for others, and a Budget 2026 corporate income tax rebate for YA 2026. Singapore also applies GST at 9%, withholding tax on certain non-resident payments, CPF for Singapore citizen and permanent resident staff, and a domestic minimum top-up tax for in-scope multinational groups from financial years starting on or after 1 January 2025.",{},"Singapore corporate tax guide for companies and founders. See the 17% flat rate, start-up exemption, partial tax exemption, YA 2026 rebate, GST and top-up tax rules.","Singapore corporate tax: company tax rates and rules (2026)",[975,976,977,978,979,980,981],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":160,"slug":161,"icon":162},{"title":772,"slug":773,"icon":774},{"title":776,"slug":777,"icon":778},"\u002Fcountry\u002Fsingapore\u002Fcorporate-tax",[984],{"title":782,"path":783,"flag":62},[],{"title":947,"description":954},"country\u002Fsingapore\u002Fcorporate-tax",[989,990,994,998],{"label":89,"value":794,"note":795},{"label":991,"value":992,"note":993},"YA 2026 rebate","50%","Capped rebate on tax payable",{"label":995,"value":996,"note":997},"Startup exemption","Up to 75%","First 3 YAs for qualifying companies",{"label":809,"value":810,"note":999},"Registration from S$1m turnover",[],[],[1003,1005,1008,1011,1012,1013],{"label":350,"value":794,"badge":1004},"Flat rate",{"label":1006,"value":1007},"Start-up exemption","Up to S$125,000",{"label":1009,"value":1010},"Partial exemption","Up to S$102,500",{"label":991,"value":992},{"label":809,"value":810},{"label":1014,"value":174},"Dividend withholding tax",[],[1017,1018,1019],"Singapore's 17% headline rate is only the starting point. Start-up exemption, partial exemption and the YA 2026 rebate can materially reduce the cash tax bill for qualifying companies; the combined rebate\u002Fcash-grant benefit is capped at S$40,000.","Companies need to model GST registration, ECI filing within 3 months of financial year end, the corporate tax return due date of 30 November, and withholding tax on certain cross-border payments.","Large multinational groups should check the domestic top-up tax rules effective for financial years starting on or after 1 January 2025.","APZxQb0SBQwnHrnuLD7r9xLxCN9x1mI2HHNgG6mSULU",{"id":1022,"title":1023,"bestFor":1024,"body":1028,"country":38,"countryFacts":1035,"countrySlug":39,"description":1032,"excerpt":40,"extension":41,"faqs":1036,"flag":62,"heroImage":40,"howItWorks":1046,"lastUpdated":760,"meta":1049,"metaDescription":1050,"metaTitle":1051,"navigation":68,"otherTaxes":1052,"pageType":243,"path":1060,"relatedFormations":1061,"relatedGuides":1063,"seo":1064,"stem":1065,"summaryCards":1066,"taxBracketSections":1076,"taxBrackets":1077,"taxRates":1078,"taxSlug":154,"taxType":92,"visas":1084,"watchOut":1085,"__hash__":1089},"taxes\u002Fcountry\u002Fsingapore\u002Fcapital-gains-tax.md","Capital gains tax in Singapore",[733,1025,1026,732,1027],"Crypto holders","Traders","Family offices",{"type":17,"value":1029,"toc":1033},[1030],[20,1031,1032],{},"Singapore generally does not tax personal capital gains. The main work is separating genuine investment gains from trading income and keeping enough records to prove the difference.",{"title":33,"searchDepth":34,"depth":34,"links":1034},[],{"region":117,"currency":744,"taxTreaties":745,"euBlacklist":120,"fatfStatus":746},[1037,1040,1043],{"question":1038,"answer":1039},"Does Singapore have capital gains tax?","No. Singapore does not levy a general capital gains tax on individuals.",{"question":1041,"answer":1042},"Are crypto gains taxed in Singapore?","Generally no, if the crypto is held as a personal investment. If the activity looks like trading or a business, the profits can become taxable income.",{"question":1044,"answer":1045},"Are property gains taxed in Singapore?","Generally not as capital gains. But if the activity is really property trading, the profits can be taxed as income, and there can still be stamp duty and property tax costs.",[1047,1048],"Singapore does not have a general capital gains tax regime. For individuals, gains from selling shares, financial instruments, property held as a personal investment and many crypto positions are generally not taxable as capital gains.","The important caveat is intention and trade. If buying and selling starts to look like a trading business, or if the gain is really part of ordinary business income, the same transaction can become taxable even though Singapore has no standalone CGT.",{},"Singapore capital gains tax guide for investors and crypto holders. See the 0% CGT position, property trading caveats and recordkeeping notes.","Singapore capital gains tax: shares, property and crypto gains (2026)",[1053,1054,1055,1056,1057,1058,1059],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":772,"slug":773,"icon":774},{"title":776,"slug":777,"icon":778},"\u002Fcountry\u002Fsingapore\u002Fcapital-gains-tax",[1062],{"title":782,"path":783,"flag":62},[],{"title":1023,"description":1032},"country\u002Fsingapore\u002Fcapital-gains-tax",[1067,1068,1071,1073],{"label":92,"value":174,"note":797},{"label":1069,"value":174,"note":1070},"Crypto gains tax","Personal investments",{"label":1072,"value":174,"note":1070},"Share gains tax",{"label":1074,"value":174,"note":1075},"Property gains tax","Trading profits can be taxable",[],[],[1079,1081,1082,1083],{"label":92,"value":174,"badge":1080},"Zero",{"label":1069,"value":174},{"label":1072,"value":174},{"label":1074,"value":174},[],[1086,1087,1088],"Singapore does not tax personal investment gains as capital gains, but gains from trading stock, property or tokens can still be taxed as income.","Property disposals may still involve stamp duty or property tax issues even when no capital gains tax is due.","Keep acquisition and disposal records. Banks, exchanges and foreign tax authorities may still ask for them.","I2Xr1rXvHsZHbm2xl0ZC778rZkNF9fGSkkbB6kJLYPI",{"id":1091,"title":1092,"bestFor":1093,"body":1094,"country":38,"countryFacts":1101,"countrySlug":39,"description":1098,"excerpt":40,"extension":41,"faqs":1102,"flag":62,"heroImage":40,"howItWorks":1112,"lastUpdated":760,"meta":1115,"metaDescription":1116,"metaTitle":1117,"navigation":68,"otherTaxes":1118,"pageType":243,"path":1126,"relatedFormations":1127,"relatedGuides":1129,"seo":1130,"stem":1131,"summaryCards":1132,"taxBracketSections":1144,"taxBrackets":1145,"taxRates":1146,"taxSlug":161,"taxType":160,"visas":1151,"watchOut":1152,"__hash__":1156},"taxes\u002Fcountry\u002Fsingapore\u002Fdividend-tax.md","Dividend tax in Singapore",[733,735,731,732,1027],{"type":17,"value":1095,"toc":1099},[1096],[20,1097,1098],{},"Singapore generally does not tax ordinary dividends at source. The useful questions are whether the dividend is really taxable income, whether foreign withholding applies first, and whether another country taxes the shareholder.",{"title":33,"searchDepth":34,"depth":34,"links":1100},[],{"region":117,"currency":744,"taxTreaties":745,"euBlacklist":120,"fatfStatus":746},[1103,1106,1109],{"question":1104,"answer":1105},"Does Singapore tax dividends?","Generally no. Ordinary dividends from Singapore resident companies are tax-exempt in shareholders' hands under the one-tier corporate tax system.",{"question":1107,"answer":1108},"Does Singapore have dividend withholding tax?","No. Singapore generally does not levy withholding tax on ordinary dividends.",{"question":1110,"answer":1111},"Are foreign dividends taxed in Singapore?","Generally not for resident individuals, except in some cases such as dividends received through a Singapore partnership. Source-country withholding tax and foreign residence tax can still apply.",[1113,1114],"Singapore does not generally impose dividend withholding tax. Ordinary dividends paid by a Singapore resident company under the one-tier corporate tax system are tax-exempt in the shareholder's hands, except for co-operatives and other specific cases.","Foreign dividends received in Singapore by resident individuals are generally not taxable, except where they are received through a Singapore partnership. REIT distributions can also have different treatment depending on how they are received. The real tax risk is usually source-country withholding tax, treaty paperwork and whether the dividend is really part of a taxable business or partnership flow.",{},"Singapore dividend tax guide for investors and founders. See the 0% dividend withholding tax position, domestic dividends and foreign dividend treatment.","Singapore dividend tax: withholding tax and company distributions (2026)",[1119,1120,1121,1122,1123,1124,1125],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":772,"slug":773,"icon":774},{"title":776,"slug":777,"icon":778},"\u002Fcountry\u002Fsingapore\u002Fdividend-tax",[1128],{"title":782,"path":783,"flag":62},[],{"title":1092,"description":1098},"country\u002Fsingapore\u002Fdividend-tax",[1133,1135,1138,1141],{"label":160,"value":174,"note":1134},"One-tier system",{"label":1136,"value":174,"note":1137},"Dividend WHT","No local withholding",{"label":535,"value":1139,"note":1140},"0% \u002F limited cases","Partnership exceptions",{"label":873,"value":1142,"note":1143},"No separate dividend tax","Report only if taxable",[],[],[1147,1148,1150],{"label":1014,"value":174,"badge":1080},{"label":1149,"value":174},"Domestic dividends",{"label":535,"value":1139},[],[1153,1154,1155],"Singapore dividend tax is usually a non-issue at source, but dividends from foreign companies can still suffer withholding tax before they reach Singapore.","Dividends are only part of the picture. If the shareholder is tax resident elsewhere, that country may still tax the dividend.","Keep dividend vouchers, board resolutions and company accounts in order, especially where the dividend supports bank compliance or cross-border treaty claims.","-oGCgphIF-0YVE-YxZmd92W3U9mEs9Mkd4M4DWHvGfA",{"id":1158,"title":1159,"bestFor":1160,"body":1161,"country":38,"countryFacts":1168,"countrySlug":39,"description":1165,"excerpt":40,"extension":41,"faqs":1169,"flag":62,"heroImage":40,"howItWorks":1179,"lastUpdated":760,"meta":1182,"metaDescription":1183,"metaTitle":1184,"navigation":68,"otherTaxes":1185,"pageType":243,"path":1193,"relatedFormations":1194,"relatedGuides":1196,"seo":1197,"stem":1198,"summaryCards":1199,"taxBracketSections":1210,"taxBrackets":1211,"taxRates":1212,"taxSlug":147,"taxType":146,"visas":1217,"watchOut":1218,"__hash__":1222},"taxes\u002Fcountry\u002Fsingapore\u002Fwealth-tax.md","Wealth tax in Singapore",[733,732,1027,1025,731],{"type":17,"value":1162,"toc":1166},[1163],[20,1164,1165],{},"Singapore does not use a classic wealth tax model. It taxes income and transactions instead, so the main planning work is property tax, stamp duty, GST and ownership records rather than a yearly balance-sheet levy.",{"title":33,"searchDepth":34,"depth":34,"links":1167},[],{"region":117,"currency":744,"taxTreaties":745,"euBlacklist":120,"fatfStatus":746},[1170,1173,1176],{"question":1171,"answer":1172},"Does Singapore have a wealth tax?","No. Singapore does not levy a net wealth tax, net worth tax or annual tax on personal assets.",{"question":1174,"answer":1175},"Are foreign assets taxed in Singapore?","Not merely because a person owns them. Foreign assets are not subject to a Singapore wealth tax, but another country can still tax them if the owner is tax resident there.",{"question":1177,"answer":1178},"Is Singapore good for investors?","Often yes. Singapore has no wealth tax, no capital gains tax and no inheritance tax, but investors still need to plan for property tax, stamp duty, GST and cross-border tax exposure.",[1180,1181],"Singapore does not impose a recurring wealth tax on bank balances, securities, private company shares, crypto holdings or foreign assets held by individuals. That is why searches for Singapore wealth tax usually end with a zero-rate answer.","The real cost bucket is property and transactions. Singapore levies annual property tax, stamp duty on land and shares, GST at 9% on taxable supplies, and CPF or foreign worker levy costs can sit alongside the tax picture for owners and employers.",{},"Singapore wealth tax guide for investors and high earners. See the 0% net wealth tax position, foreign assets, property tax and GST caveats.","Singapore wealth tax: net worth and asset tax rules (2026)",[1186,1187,1188,1189,1190,1191,1192],{"title":142,"slug":143,"icon":144},{"title":150,"slug":151,"icon":152},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":772,"slug":773,"icon":774},{"title":776,"slug":777,"icon":778},"\u002Fcountry\u002Fsingapore\u002Fwealth-tax",[1195],{"title":782,"path":783,"flag":62},[],{"title":1159,"description":1165},"country\u002Fsingapore\u002Fwealth-tax",[1200,1201,1204,1207],{"label":146,"value":174,"note":792},{"label":1202,"value":174,"note":1203},"Net worth tax","No annual levy",{"label":1205,"value":174,"note":1206},"Asset tax","No broad asset tax",{"label":1208,"value":120,"note":1209},"Annual filing","No wealth return",[],[],[1213,1214,1215],{"label":606,"value":174,"badge":1080},{"label":1202,"value":174},{"label":1216,"value":174},"Annual asset tax",[],[1219,1220,1221],"No wealth tax does not mean no property tax. Owner-occupier residential property and non-owner-occupier property are taxed under separate annual property tax rules.","Singapore property tax and some GST rules changed in recent years, and 2026 still includes property tax rebates for some owner-occupied homes.","Banks and brokers can still ask for source-of-funds, tax residence and transaction records even though there is no wealth tax filing.","jpPWeS26Ad2Xck0kBPeLrbkcROjX0FAB2uSfFH82yKs",{"id":1224,"title":1225,"bestFor":1226,"body":1228,"country":38,"countryFacts":1235,"countrySlug":39,"description":1232,"excerpt":40,"extension":41,"faqs":1236,"flag":62,"heroImage":40,"howItWorks":1246,"lastUpdated":760,"meta":1249,"metaDescription":1250,"metaTitle":1251,"navigation":68,"otherTaxes":1252,"pageType":243,"path":1260,"relatedFormations":1261,"relatedGuides":1263,"seo":1264,"stem":1265,"summaryCards":1266,"taxBracketSections":1278,"taxBrackets":1279,"taxRates":1280,"taxSlug":151,"taxType":150,"visas":1285,"watchOut":1286,"__hash__":1290},"taxes\u002Fcountry\u002Fsingapore\u002Finheritance-tax.md","Inheritance tax in Singapore",[733,1027,732,1227,731],"Expats",{"type":17,"value":1229,"toc":1233},[1230],[20,1231,1232],{},"Singapore does not have a death tax. The practical work is estate administration and clean transfer paperwork, not an inheritance tax bill.",{"title":33,"searchDepth":34,"depth":34,"links":1234},[],{"region":117,"currency":744,"taxTreaties":745,"euBlacklist":120,"fatfStatus":746},[1237,1240,1243],{"question":1238,"answer":1239},"Does Singapore have inheritance tax?","No. Singapore does not impose a standalone inheritance tax or estate duty for deaths on or after 15 February 2008.",{"question":1241,"answer":1242},"Does Singapore have gift tax?","No. Singapore does not levy a general gift tax on ordinary lifetime transfers.",{"question":1244,"answer":1245},"Do expats still need succession planning in Singapore?","Yes. Wills, executors, nominations and asset records still matter for bank accounts, property and company holdings, even when there is no Singapore inheritance tax.",[1247,1248],"Singapore abolished estate duty for deaths occurring on or after 15 February 2008, so there is no standalone inheritance tax or estate tax on assets passing to heirs. Ordinary lifetime gifts are also not subject to a Singapore gift tax regime.","The issue is succession, not a death tax bill. Families still need to plan for wills, bank procedures, company share transfers, executor paperwork and whether other personal-law rules apply to the estate.",{},"Singapore inheritance tax guide for families and expats. See the 0% estate duty position, gift tax treatment and succession planning notes.","Singapore inheritance tax: estate and succession rules (2026)",[1253,1254,1255,1256,1257,1258,1259],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":92,"slug":154,"icon":155},{"title":89,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":772,"slug":773,"icon":774},{"title":776,"slug":777,"icon":778},"\u002Fcountry\u002Fsingapore\u002Finheritance-tax",[1262],{"title":782,"path":783,"flag":62},[],{"title":1225,"description":1232},"country\u002Fsingapore\u002Finheritance-tax",[1267,1269,1272,1275],{"label":150,"value":174,"note":1268},"Estate duty abolished",{"label":1270,"value":174,"note":1271},"Estate duty","No estate levy",{"label":1273,"value":174,"note":1274},"Gift tax","No gift tax",{"label":1276,"value":174,"note":1277},"Probate tax","No death tax",[],[],[1281,1282,1283,1284],{"label":150,"value":174,"badge":1080},{"label":1270,"value":174},{"label":1273,"value":174},{"label":1276,"value":174},[],[1287,1288,1289],"No inheritance tax does not remove the need for a will, especially where Singapore bank accounts, real estate or company shares are involved.","Estate duty was removed for deaths on and after 15 February 2008, so older references to Singapore death tax are outdated.","Foreign heirs may still face tax or reporting obligations in their own country even if Singapore charges no inheritance tax.","vmHQstoF1O4xmfC-Mc38DK_9isQOzkQaF3nzn4bsemU",1788594189304]