Tarif Tax Treaty - P3B Tarif Tax Treaty
TARIF PPh PASAL 26
UNTUK P3B YANG BERLAKU EFEKTIF
DIVIDEN
NO.
COUNTRY
INTEREST
ROYALTIES
PORTFOLIO
BRANCH
SUBSTANTIAL PROFIT
TAX
HOLDING
1
Algeria
15%
15%
15%
15%
10%
2
Australia
10%
10%/15%
15%
15%
15%
3
Austria
10%
10%
15%
10%
12%
4
Bangladesh
10%
10%
15%
10%
10%
5
Belgium
10%
10%
15%
10%
10%
6
Brunei Darussalam
10%
15%
15%
15%
10%
7
Bulgaria
10%
10%
15%
15%
15%
8
Canada
10%
10%
15%
10%
15%
9
Czech
12,5%
12,5%
15%
10%
12,5%
10
China
10%
10%
10%
10%
10%
11
Croatia
10%
10%
10%
10%
10%
12
Denmark
10%
15%
20%
10%
15%
13
Egypt
15%
15%
15%
15%
15%
14
Finland
10%
10%/15%
15%
10%
15%
15
France
15%
10%
15%
10%
10%
16
Germany
10%
10%/15%
15%
10%
10%
17
Hungary
15%
15%
15%
15%
N/A
18
Hongkong
10%
5%
10%
5%
5%
19
India
10%
15%
15%
10%
10%
20
Iran
10%
12%
7%
7%
7%
21
Italy
10%
10%/15%
15%
10%
12%
22
Japan
10%
10%
15%
10%
10%
23
Jordan
10%
10%
10%
10%
N/A
24
Korea, Republic of
10%
15%
15%
10%
10%
25
Korea, Democratic
People’s Republic
of
10%
10%
10%
10%
10%
26
Kuwait
5%
20%
10%
10%
10%
27
Luxembourg
10%
12,5%
15%
10%
10%
28
Malaysia
10%
10%
10%
10%
12,5%
29
Maroko
10%
10%
20%
10%
10%
30
Mexico
10%
10%
10%
10%
10%
31
Mongolia
10%
10%
10%
10%
10%
32
Netherlands
10%
10%
10%
10%
10%
33
New Zealand
10%
15%
15%
15%
N/A
34
Norway
10%
10%/15%
15%
15%
15%
35
Pakistan
15%
15%
15%
10%
10%
36
Papua New
Guinea
10%
10%
15%
15%
15%
DIVIDEN
NO.
COUNTRY
INTEREST
ROYALTIES
PORTFOLIO
BRANCH
SUBSTANTIAL PROFIT
TAX
HOLDING
37
Philippines
15%
15%/25%
20%
15%
20%
38
39
Poland
Portuguese
10%
10%
15%
10%
15%
10%
10%
10%
10%
10%
40
Qatar
10%
5%
10%
10%
10%
41
Romania
12,5%
12,5%/15 %
15%
12,5%
12,5%
42
Russia
15%
15%
15%
15%
12,5%
43
Saudi Arabia *
N/A
N/A
N/A
N/A
N/A
44
Seychelles
10%
10%
10%
10%
N/A
45
Singapore
10%
15%
15%
10%
15%
46
Slovak
10%
10%/15%
10%
10%
10%
47
South Africa
10%
10%
15%
10%
10%
48
Spain
10%
10%
15%
10%
10%
49
Sri Lanka
15%
15%
15%
15%
Sesuai
UU
Domestik
50
Sudan
15%
10%
10%
10%
10%
51
Suriname
15%
15%
15%
15%
15%
52
Sweden
10%
10%/15%
15%
10%
15%
53
Switzerland
10%
12,5%
15%
10%
10%
54
Syria
10%
15%/20%
10%
10%
10%
55
Taipei / Taiwan
10%
10%
10%
10%
5%
RI = 15%
THAI =
10%/25% **
15%
20%
15%
Sesuai
UU
Domestik
56
Thailand
57
Tunisia
12%
15%
12%
12%
12%
58
Turkey
10%
10%
15%
10%
15%
59
UAE (United Arab
Emirates)
5%
5%
10%
10%
5%
60
Ukraine
10%
10%
15%
10%
10%
61
United Kingdom
10%
10%/15%
15%
10%
10%
62
United States of
America
10%
10%
15%
10%
10%
63
Uzbekistan
10%
10%
10%
10%
10%
64
Venezuela
10%
20%
15%
10%
10%
65
Vietnam
15%
15%
15%
15%
10%
Keterangan :
*
**
N/A
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.
P3B tersebut tidak mengatur mengenai Tarif PPh Pasal 26.
UNTUK P3B YANG BERLAKU EFEKTIF
DIVIDEN
NO.
COUNTRY
INTEREST
ROYALTIES
PORTFOLIO
BRANCH
SUBSTANTIAL PROFIT
TAX
HOLDING
1
Algeria
15%
15%
15%
15%
10%
2
Australia
10%
10%/15%
15%
15%
15%
3
Austria
10%
10%
15%
10%
12%
4
Bangladesh
10%
10%
15%
10%
10%
5
Belgium
10%
10%
15%
10%
10%
6
Brunei Darussalam
10%
15%
15%
15%
10%
7
Bulgaria
10%
10%
15%
15%
15%
8
Canada
10%
10%
15%
10%
15%
9
Czech
12,5%
12,5%
15%
10%
12,5%
10
China
10%
10%
10%
10%
10%
11
Croatia
10%
10%
10%
10%
10%
12
Denmark
10%
15%
20%
10%
15%
13
Egypt
15%
15%
15%
15%
15%
14
Finland
10%
10%/15%
15%
10%
15%
15
France
15%
10%
15%
10%
10%
16
Germany
10%
10%/15%
15%
10%
10%
17
Hungary
15%
15%
15%
15%
N/A
18
Hongkong
10%
5%
10%
5%
5%
19
India
10%
15%
15%
10%
10%
20
Iran
10%
12%
7%
7%
7%
21
Italy
10%
10%/15%
15%
10%
12%
22
Japan
10%
10%
15%
10%
10%
23
Jordan
10%
10%
10%
10%
N/A
24
Korea, Republic of
10%
15%
15%
10%
10%
25
Korea, Democratic
People’s Republic
of
10%
10%
10%
10%
10%
26
Kuwait
5%
20%
10%
10%
10%
27
Luxembourg
10%
12,5%
15%
10%
10%
28
Malaysia
10%
10%
10%
10%
12,5%
29
Maroko
10%
10%
20%
10%
10%
30
Mexico
10%
10%
10%
10%
10%
31
Mongolia
10%
10%
10%
10%
10%
32
Netherlands
10%
10%
10%
10%
10%
33
New Zealand
10%
15%
15%
15%
N/A
34
Norway
10%
10%/15%
15%
15%
15%
35
Pakistan
15%
15%
15%
10%
10%
36
Papua New
Guinea
10%
10%
15%
15%
15%
DIVIDEN
NO.
COUNTRY
INTEREST
ROYALTIES
PORTFOLIO
BRANCH
SUBSTANTIAL PROFIT
TAX
HOLDING
37
Philippines
15%
15%/25%
20%
15%
20%
38
39
Poland
Portuguese
10%
10%
15%
10%
15%
10%
10%
10%
10%
10%
40
Qatar
10%
5%
10%
10%
10%
41
Romania
12,5%
12,5%/15 %
15%
12,5%
12,5%
42
Russia
15%
15%
15%
15%
12,5%
43
Saudi Arabia *
N/A
N/A
N/A
N/A
N/A
44
Seychelles
10%
10%
10%
10%
N/A
45
Singapore
10%
15%
15%
10%
15%
46
Slovak
10%
10%/15%
10%
10%
10%
47
South Africa
10%
10%
15%
10%
10%
48
Spain
10%
10%
15%
10%
10%
49
Sri Lanka
15%
15%
15%
15%
Sesuai
UU
Domestik
50
Sudan
15%
10%
10%
10%
10%
51
Suriname
15%
15%
15%
15%
15%
52
Sweden
10%
10%/15%
15%
10%
15%
53
Switzerland
10%
12,5%
15%
10%
10%
54
Syria
10%
15%/20%
10%
10%
10%
55
Taipei / Taiwan
10%
10%
10%
10%
5%
RI = 15%
THAI =
10%/25% **
15%
20%
15%
Sesuai
UU
Domestik
56
Thailand
57
Tunisia
12%
15%
12%
12%
12%
58
Turkey
10%
10%
15%
10%
15%
59
UAE (United Arab
Emirates)
5%
5%
10%
10%
5%
60
Ukraine
10%
10%
15%
10%
10%
61
United Kingdom
10%
10%/15%
15%
10%
10%
62
United States of
America
10%
10%
15%
10%
10%
63
Uzbekistan
10%
10%
10%
10%
10%
64
Venezuela
10%
20%
15%
10%
10%
65
Vietnam
15%
15%
15%
15%
10%
Keterangan :
*
**
N/A
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.
P3B tersebut tidak mengatur mengenai Tarif PPh Pasal 26.