International Agreement



No Country Date of Commencement Status
1 Serbia 6-Sep-11 Belum diratifikasi
2 Libya 4-Apr-09 Belum diratifikasi
3 Guyana 30-Jan-08 Belum diratifikasi
4 Tajikistan 28-Oct-03 Belum diratifikasi
5 Saudi Arabia 15-Sep-03 Belum diratifikasi
6 Kroasia 10-Sep-02 Belum diratifikasi
7 Jamaika 8-Feb-99 Belum diratifikasi
8 Mozambik 26-Mar-99 Belum diratifikasi
9 Qatar 18-Apr-00 Belum diratifikasi
10 Filipina 12-Nov-01 Belum diratifikasi
11 Aljazair 21-Mar-00 Belum diratifikasi
12 Korea Utara 21-Mar-00 Belum diratifikasi
13 Chile 21-Feb-00 Belum diratifikasi
14 Zimbabwe 7-Apr-99 Belum diratifikasi
15 Yaman 8-Feb-99 Belum diratifikasi
16 Sri Lanka 10-Jun-96 Belum diratifikasi
17 Uzbekistan 27-Aug-96 Belum diratifikasi
18 Ukraina 11-Apr-96 Belum diratifikasi
19 Suriname 28-Oct-96 Belum diratifikasi
20 Tunisia 13-May-92 Belum diratifikasi
21 Mesir 1-Dec-94 Terminated
22 Norweiaa 1-Oct-94 Terminated
23 Perancis 29-Apr-75 Terminated
24 Svakia 1-Mar-95 Terminated
25 RRT 1-Apr-95 Terminated
26 Italia 24-Jun-95 Terminated
27 Belanda 1-Jul-95 Terminated
28 Laos 14-Oct-95 Terminated
29 Bulgaria 23-Jan-05 Terminated
30 Swiss 9-Apr-76 Terminated
31 Hongaria 13-Feb-96 Terminated
32 Spanyol 12-Nov-96 Terminated
33 Pakistan 3-Dec-96 Terminated
34 Singapura 21-Jun-06 Terminated
35 Kyrgyztan 19-May-98 Terminated
36 Turki 28-Sep-98 Terminated
37 Malaysia 22-Jan-04 Terminated
38 Rumania 21-Aug-99 Terminated
39 Kamboja 21-Sep-00 Terminated
40 Argentina 14-Feb-01 Terminated
41 Vietnam 3-Apr-94 Terminated
42 India 22-Jan-04 Terminated
43 Korea Selatan 10-Mar-94 Masih berlaku
44 Belgia 17-Jun-72 Masih berlaku
45 Inggris 24-Mar-77 Masih berlaku
46 Jerman 2-Jun-07 Masih berlaku
47 Kanada 24-Oct-73 Masih berlaku
48 Thailand 30-Oct-98 Masih berlaku
49 Jordania 9-Feb-99 Masih berlaku
50 Bangladesh 22-Apr-99 Masih berlaku
51 Ceko 21-Jun-99 Masih berlaku
52 Suriah 20-Feb-99 Masih berlaku
53 Mongolia 12-Apr-99 Masih berlaku
54 Kuba 29-Sep-99 Masih berlaku
55 Turkemenistan 20-Oct-99 Masih berlaku
56 Iran 28-Mar-09 Masih berlaku
57 Denmark 15-Oct-09 Masih berlaku
58 Rusia 15-Oct-09 Masih berlaku
59 Mauritius 28-Mar-00 Masih berlaku
60 Maroko 20-Mar-02 Masih berlaku
61 Sudan 17-Aug-02 Masih berlaku
62 Swedia 8-Feb-93 Masih berlaku
63 Polandia 1-Jul-93 Masih berlaku
64 Australia 30-Jul-93 Masih berlaku
65 Finlandia 2-Aug-08 Masih berlaku
66 Amerika Serikat Masih berlaku
67 Jepang 1-Jul-08 Masih berlaku

Indonesia’s Double Taxation Agreements (DTA’s/tax treaties) provide for tax benefits in the form of withholding tax exemptions for service fees and for reduced withholding tax rates on dividends, interests, royalties and branch profits received by tax residents of its treaties partners. Tax exemption on service fees is typically granted only if the foreign party earning the income does not have a permanent establishment (PE) in Indonesia.

The withholding tax rates applicable under tax treaties are summarized below:

No Country Notes Dividends Portfolio Dividends Substantial Holdings Interests Royalties Branch Profit Tax
1 Algeria 15% 15% 15/0% 15% 10%
2 Australia 15% 15% 10/0% 15/10% 15%
3 Austria 15% 10% 10/0% 10% 12%
4 Bangladesh 15% 10% 10/0% 10% 10%
5 Belgium 15% 10% 10/0% 10% 10%
6 Brunei 15% 15% 15/0% 15% 10%
7 Bulgaria 15% 15% 10/0% 10% 15%
8 Canada 15% 10% 10/0% 10% 15%
9 China 10% 10% 10/0% 10% 10%
10 Croatia 10% 10% 10/0% 10% 10%
11 Czech Republic 15% 10% 12.5/0% 12.5% 12.5%
12 Denmark 20% 10% 10/0% 15% 15%
13 Egypt 15% 15% 15/0% 15% 15%
14 Finland 15% 10% 10/0% 15/10% 15%
15 France 15% 10% 15/10/0% 10% 10%
16 Germany 1 15% 10% 10/0% 15/10% 10%
17 Hong Kong 10% 5% 10/0% 5% 5%
18 Hungary 3 15% 15% 15/0% 15% 20%
19 India 15% 10% 10/0% 15% 10%
20 Iran 7% 7% 10/0% 12% 7%
21 Italy 15% 10% 10/0% 15/10% 12%
22 Japan 15% 10% 10/0% 10% 10%
23 Jordan 3 10% 10% 10/0% 10% 20%
24 Korea (North) 10% 10% 10/0% 10% 10%
25 Korea (South) 2 15% 10% 10/0% 15% 10%
26 Kuwait 10% 10% 5/0% 20% 10/0%
27 Luxembourg 1 15% 10% 10/0% 12.5% 10%
28 Malaysia 4 10% 10% 10/0% 10% 12.5%
29 Mexico 10% 10% 10/0% 10% 10%
30 Mongolia 10% 10% 10/0% 10% 10%
31 Morocco 10% 10% 10/0% 10% 10%
32 Netherlands 10% 10% 10/0% 10% 10%
33 New Zealand 3 15% 15% 10/0% 15% 20%
34 Norway 15% 15% 10/0% 15/10% 15%
35 Pakistan 1 15% 10% 15/0% 15% 10%
36 Papua New Guinea 1 15% 15% 10/0% 10% 15%
37 Philippines 20% 15% 15/10/0% 15% 20%
38 Poland 15% 10% 10/0% 15% 10%
39 Portugal 10% 10% 10/0% 10% 10%
40 Qatar 10% 10% 10/0% 5% 10%
41 Romania 15% 12.5% 12.5/0% 15/12.5% 12.5%
42 Russia 15% 15% 15/0% 15% 12.5%
43 Seychelles 3 10% 10% 10/0% 10% 20%
44 Singapore 15% 10% 10/0% 15% 15%
45 Slovakia 10% 10% 10/0% 15/10% 10%
46 South Africa 3 15% 10% 10/0% 10% 20%
47 Spain 15% 10% 10/0% 10% 10%
48 Sri Lanka 15% 15% 15/0% 15% 20%
49 Sudan 10% 10% 15/0% 10% 10%
50 Suriname 15% 15% 15/0% 15% 15%
51 Sweden 15% 10% 10/0% 15/10% 15%
52 Switzerland 1 15% 10% 10/0% 10% 10%
53 Syria 10% 10% 10/0% 20/15% 10%
54 Taiwan 10% 10% 10/0% 10% 5%
55 Thailand 20% 15% 15/0% 15% 20%
56 Tunisia 12% 12% 12/0% 15% 12%
57 Turkey 15% 10% 10/0% 10% 10%
58 Ukraine 15% 10% 10/0% 10% 10%
59 United Arab Emirates 10% 10% 5/0% 5% 5%
60 United Kingdom 15% 10% 10/0% 15/10% 10%
61 United States of America 15% 10% 10/0% 10% 10%
62 Uzbekistan 10% 10% 10/0% 10% 10%
63 Venezuela 1 15% 10% 10/0% 20% 10%
64 Vietnam 15% 15% 15/0% 15% 10%
65 Zimbabwe 1.5 20% 10% 10/0% 15% 10%