Capital Gains Tax Indonesia 2026 | Property 2.5%, Shares 0.1%

Q: What is the tax on selling property in Indonesia?

Sellers pay 2.5% PPh Final on the gross transaction value (or NJOP, whichever is higher). This is a final tax -- no deductions for purchase cost, improvements, or holding period. For a property sold at IDR 5 billion, the seller's tax is IDR 125 million.

Q: How are shares taxed when sold in Indonesia?

Listed shares on IDX are taxed at 0.1% PPh Final on gross transaction value. Unlisted (private) shares are taxed at progressive rates (5-35%) on the actual gain. For founder shares of listed companies, an additional 0.5% tax applies.

Q: Do foreigners pay capital gains tax in Indonesia?

Yes. Non-resident foreigners disposing of Indonesian assets pay: 2.5% on property, 0.1% on listed shares, and 20% withholding tax on gains from unlisted shares (or reduced rate under applicable tax treaty).