Ringkasan Tarif Tax Treaty

TARIF PPh PASAL 26 
UNTUK P3B YANG BERLAKU EFEKTIF

NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17

18
19
20
21
22
23
24
25
26
27
28

COUNTRY
Algeria
Australia
Austria
Bangladesh
Belgium
Brunei Darussalam
Bulgaria

Canada
Czech
China
Croatia
Denmark
Egypt
Finland
France
Germany
Hungary
Hongkong
India
Iran
Italy
Japan
Jordan
Korea, Republic of
Korea, Democratic People’s Republic of
Kuwait
Luxembourg

Malaysia

Ringkasan Tarif Tax Treaty

INTEREST 
15%
10%
10%
10%
10%
10%
10%
10%
12,50%
10%
10%
10%
15%
10%
15%

10%
15%
10%
10%
10%
10%
10%
10%
10%
10%
5%
10%
10%

ROYALTIES
15%
10%/15%
10%
10%
10%

15%
10%
10%
12,50%
10%
10%
15%
15%
10%/15%
10%
10%/15%
15%
5%
15%
12%
10%/15%
10%
10%
15%
10%

20%
12,50%
10%

1

PORTFOLIO
15%
15%
15%
15%
15%
15%
15%
15%
15%
10%
10%
20%
15%

15%
15%
15%
15%
10%
15%
7%
15%
15%
10%
15%
10%
10%
15%
10%

DIVIDEN
SUBSTANTIAL HOLDING
15%
15%

10%
10%
10%
15%
15%
10%
10%
10%
10%
10%
15%
10%
10%
10%
15%
5%
10%
7%
10%
10%

10%
10%
10%
10%
10%
10%

BRANCH PROFIT 
TAX
10%
15%
12%
10%
10%
10%
15%
15%
12,50%
10%
10%

15%
15%
15%
10%
10%
N/A
5%
10%
7%
12%
10%
N/A
10%
10%
10%
10%
12,50%

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TARIF PPh PASAL 26 
UNTUK P3B YANG BERLAKU EFEKTIF

NO.
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55

COUNTRY
Maroko
Mexico
Mongolia
Netherlands
New Zealand
Norway
Pakistan
Philippines
Poland
Portuguese
Qatar
Romania
Russia
Saudi Arabia *
Seychelles
Singapore
Slovak
South Africa
Spain
Sri Lanka
Sudan
Suriname
Sweden
Switzerland
Syria
Taipei / Taiwan
Thailand

Ringkasan Tarif Tax Treaty

INTEREST 
ROYALTIES
10%
10%
10%
10%
10%
10%
10%
10%
10%
15%
10%
10%/15%
15%
15%
15%
15%/25%
10%
15%
10%
10%
10%
5%
12,50%
12,5%/15 %
15%
15%
N/A
N/A
10%
10%
10%
15%
10%
10%/15%
10%
10%
10%
10%
15%
15%
15%
10%
15%
15%
10%
10%/15%
10%
12,50%
10%
15%/20%
10%
10%
RI = 15% THAI = 
15%
10%/25% **

2

PORTFOLIO
20%
10%
10%
10%
15%
15%
15%
20%
15%
10%
10%
15%
15%
N/A
10%
15%
10%
15%
15%
15%
10%
15%
15%
15%
10%
10%
20%

DIVIDEN
SUBSTANTIAL HOLDING
10%
10%
10%
10%
15%
15%
10%
15%
10%
10%
10%
12,50%
15%
N/A
10%
10%
10%
10%
10%
15%
10%
15%
10%
10%
10%
10%
15%

BRANCH PROFIT 
TAX
10%
10%
10%
10%
N/A
15%
10%
20%
10%
10%
10%
12,50%
12,50%
N/A
N/A
15%
10%
10%
10%
Sesuai UU Domestik

10%
15%
15%
10%
10%
5%
Sesuai UU Domestik

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TARIF PPh PASAL 26 
UNTUK P3B YANG BERLAKU EFEKTIF

NO.
56
57
58
59
60
61
62
63
64

COUNTRY
Tunisia
Turkey
UAE (United Arab Emirates)
Ukraine
United Kingdom
United States of America
Uzbekistan
Venezuela
Vietnam

INTEREST 
12%
10%
5%
10%
10%
10%
10%
10%
15%

ROYALTIES
15%
10%
5%
10%
10%/15%
10%
10%
20%
15%

PORTFOLIO
12%
15%
10%
15%
15%
15%
10%
15%
15%

DIVIDEN
SUBSTANTIAL HOLDING
12%
10%
10%
10%
10%
10%
10%
10%
15%

BRANCH PROFIT 
TAX
12%
15%
5%
10%
10%
10%
10%
10%
10%

Keterangan
*
P3B antara Indonesia dengan Saudi Arabia hanya mengatur mengenai transportasi penerbangan dalam jalur internasional.
** Berdasarkan ketentuan pasal 11 ayat 2 P3B RI‐Thailand, terdapat pembedaan tarif atas bunga.
N/A P3B tersebut tidak mengatur mengenai Tarif PPh Pasal 26

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Ringkasan Tarif Tax Treaty

3

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