TARIF PPh PASAL 26

UNTUK P3B YANG BERLAKU EFEKTIF

DIVIDEN BRANCH
NO. COUNTRY INTEREST ROYALTIES SUBSTANTIAL PROFIT
PORTFOLIO 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% 10% 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%
Korea, Democratic
25 People’s Republic 10% 10% 10% 10% 10%
of
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%
Papua New
36 10% 10% 15% 15% 15%
Guinea

COUNTRY INTEREST ROYALTIES DIVIDEN BRANCH

NO. PROFIT
PORTFOLIO SUBSTANTIAL TAX

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 HOLDING

37 Philippines 15% 15%/25% 20% 15% 20%

38 Poland 10% 15% 15% 10% 10%
39 Portuguese 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%
Sesuai
49 Sri Lanka 15% 15% 15% 15% 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% Sesuai
56 Thailand THAI = 15% 20% 15% UU
10%/25% ** Domestik
57 Tunisia 12% 15% 12% 12% 12%
58 Turkey 10% 10% 15% 10% 15%
UAE (United Arab
59 5% 5% 10% 10% 5%
Emirates)
60 Ukraine 10% 10% 15% 10% 10%
61 United Kingdom 10% 10%/15% 15% 10% 10%
United States of
62 10% 10% 15% 10% 10%
America
63 Uzbekistan 10% 10% 10% 10% 10%
64 Venezuela 10% 20% 15% 10% 10%
65 Vietnam 15% 15% 15% 15% 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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