Asia · Southeast Asia
Indonesia
Bali is the draw and the Golden Visa is the instrument — but Indonesia taxes residents on worldwide income at up to 35%, which makes it a lifestyle decision, not a tax one.
Tax position
- Income tax (top)
- 35% top marginal rate on income above IDR 5bn
- Capital gains
- Generally taxed as ordinary income at progressive rates; 0.1% final tax on the gross proceeds of listed share sales through the exchange; 2.5% final tax on land and building transfers
- Wealth tax
- none
- Inheritance tax
- none — inheritances are generally excluded from taxable income, subject to conditions
- Special regime
- A limited four-year territorial regime exists for certain newly-arrived foreign nationals with specific expertise, taxing only Indonesian-source income — conditions are narrow and it does not apply to passive investors generally
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Participating
Is Indonesia actually right for your family?
We will tell you if it is not. That is the whole service.