Individual - Foreign tax relief and tax treaties

Last reviewed - 19 December 2023

Foreign tax relief

Subject to certain limitations (such as DTA provisions), a credit is granted for tax paid or due abroad in connection with income received or accrued abroad. Proof of tax paid in the foreign country must be attached to the tax return to substantiate the tax credit claimed.

For exempted income items, foreign taxes paid will not be allowed as a credit or deduction or refunded for Indonesian tax purposes.

Tax treaties

Algeria Japan Singapore
Armenia Jordan Slovakia
Australia Korea (North) South Africa
Austria Korea (South) Spain
Bangladesh Kuwait Sri Lanka
Belarus Laos Sudan
Belgium Luxembourg Suriname
Brunei Malaysia* Sweden
Bulgaria Mexico Switzerland
Cambodia* Mongolia Syria
Canada Morocco Taiwan
China Netherlands Tajikistan
Croatia New Zealand Thailand
Czech Republic Norway Tunisia
Denmark Pakistan Turkey
Egypt Papua New Guinea Ukraine
Finland Philippines United Arab Emirates
France Poland United Kingdom
Germany Portugal United States
Hong Kong Qatar Uzbekistan
Hungary Romania Venezuela
India Russia Vietnam
Iran Serbia Zimbabwe*
Italy Seychelles

* Ratified but not yet effective, pending the exchange of ratification documents.