TARIF PPh PASAL 26

UNTUK P3B YANG BERLAKU EFEKTIF

DIVIDEN BRANCH
NO. COUNTRY INTEREST ROYALTIES PROFIT
PORTFOLIO SUBSTANTIAL 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%

36 Papua New 10% 10% 15% 15% 15%

Guinea
COUNTRY INTEREST ROYALTIES DIVIDEN BRANCH

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 NO. PROFIT
PORTFOLIO SUBSTANTIAL
TAX
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 Serbia 10% 15% 15% 15% 15%
45 Seychelles 10% 10% 10% 10% N/A
46 Singapore 10% 10%/8% 15% 10% 10%
47 Slovak 10% 10%/15% 10% 10% 10%
48 South Africa 10% 10% 15% 10% 10%
49 Spain 10% 10% 15% 10% 10%
Sesuai
50 Sri Lanka 15% 15% 15% 15% UU
Domestik
51 Sudan 15% 10% 10% 10% 10%
52 Suriname 15% 15% 15% 15% 15%
53 Sweden 10% 10%/15% 15% 10% 15%
54 Switzerland 10% 12,5% 15% 10% 10%
55 Syria 10% 15%/20% 10% 10% 10%
56 Taipei / Taiwan 10% 10% 10% 10% 5%
RI = 15% Sesuai
57 Thailand THAI = 15% 20% 15% UU
10%/25% ** Domestik
58 Tunisia 12% 15% 12% 12% 12%
59 Turkey 10% 10% 15% 10% 15%

60 UAE (United Arab 7% 5% 10% 10% 5%

Emirates)
61 Ukraine 10% 10% 15% 10% 10%
62 United Kingdom 10% 10%/15% 15% 10% 10%

63 United States of 10% 10% 15% 10% 10%

America
64 Uzbekistan 10% 10% 10% 10% 10%
65 Venezuela 10% 20% 15% 10% 10%
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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