Summary

Country Capital gain Dividend Interest Other income Royalty

Indonesia 22% 15% 10% 22% 15%
Singapore 0% 15% ≤10% 17% 10%

Indonesia
Capital Gain
Resident Indonesian corporations that invest in Australia and make a capital gain are subject
to Indonesian capital gains tax on their Australian capital gains. The capital gains earned by
Indonesian company are taxable with 22% corporate income tax.
Dividend
Resident Indonesian corporations that receive dividends from Australian companies are
subject to Indonesian dividend tax on their Australian dividends. The dividend tax rate in
Indonesia is 15%.
Interest
Resident Indonesian corporations that receive interest from Australian banks are subject to
Indonesian interest tax on their Australian interest income. The interest tax rate in Indonesia
is 10% for bonds.
Other Income
Resident Indonesian corporations that earn other income, such as rental income, business
income, or professional income, from Australia are subject to Indonesian income tax of 22%
on their Australian income.
Royalty
Resident Indonesian corporations that receive royalties from Australian companies are
subject to Indonesian royalty tax on their Australian royalty income. The royalty tax rate in
Indonesia is 15%.
Singapore
Capital Gain
Resident companies in Singapore are not subject to Singapore capital gains tax on their
Australian capital gains.
Dividend
Resident companies in Singapore are subject to Singapore dividend tax on their Australian
dividends. The dividend tax rate in Singapore is 20%. However, the tax rate may be reduced
under a tax treaty. The taxation of dividends earned abroad and declared in Singapore will be
taxed at rates ranging between 0% and 17% (Australia at 15%).
Interest
Resident companies in Singapore are subject to Singapore interest tax on their Australian
interest income. The interest tax rate in Singapore is 10%. However, the tax rate may be
reduced under a tax treaty. The Australian tax on interest shall not exceed 10% of the gross
amount of the interest.
Other Income
Resident companies in Singapore are subject to Singapore income tax on their Australian
other income, such as rental income, business income, or professional income. The income
tax rate in Singapore for companies is 17%.
Royalty
Resident companies in Singapore are subject to Singapore royalty tax on their Australian
royalty income at the rate of 10%. However, the tax rate may be reduced under a tax treaty.
The Australian tax on royalties shall not exceed 10% of the gross amount of the royalties.