Taxco
Solution

TARIF PPh PASAL 26 UNTUK P3B YANG BERLAKU EFEKTIF

NEGARA INTEREST ROYALTIES DIVIDEN – PORTFOLIO DIVIDEN – SUBSTANTIAL HOLDING BRANCH PROFIT TAX
Algeria (Aljazair) 15% 15% 15% 15% 10%
Australia (Australia) 10% 10%/15% 15% 15% 15%
Austria (Austria) 10% 10% 15% 10% 12%
Bangladesh (Bangladesh) 10% 10% 15% 10% 10%
Belgium (Belgia) 10% 10% 15% 10% 10%
Brunei Darussalam (Brunei Darussalam) 10% 15% 15% 15% 10%
Bulgaria (Bulgaria) 10% 10% 15% 15% 15%
Canada (Kanada) 10% 10% 15% 10% 15%
China (China) 10% 10% 10% 10% 10%
Croatia (Kroasia) 10% 10% 10% 10% 10%
Czech Republic (Republik Ceko) 12,50% 12,50% 15% 10% 12,50%
Denmark (Denmark) 10% 15% 20% 10% 15%
Egypt (Mesir) 15% 15% 15% 15% 15%
Finland (Finlandia) 10% 10%/15% 15% 10% 15%
France (Perancis) 15% 10% 15% 10% 10%
Germany (Jerman) 10% 10%/15% 15% 10% 10%
Hong Kong (Hong Kong) 10% 5% 10% 5% 5%
Hungary (Hungaria) 15% 15% 15% 15% N/A
India (India) 10% 10% 15% 10% 10%
Iran (Iran) 10% 12% 7% 7% 7%
Italy (Italia) 10% 10%/15% 15% 10% 12%
Japan (Jepang) 10% 10% 15% 10% 10%
Jordan (Yordania) 10% 10% 10% 10% N/A
North Korea (Korea Utara) 10% 10% 10% 10% 10%
South Korea (Korea Selatan) 10% 15% 15% 10% 10%
Kuwait (Kuwait) 5% 20% 10% 10% 10%
Luxembourg (Luxembourg) 10% 12,50% 15% 10% 10%
Malaysia (Malaysia) 10% 10% 10% 10% 12,50%
Morocco (Maroko) 10% 10% 20% 10% 10%
Mexico (Meksiko) 10% 10% 10% 10% 10%
Mongolia (Mongolia) 10% 10% 10% 10% 10%
Netherlands (Belanda) 10% 10% 10% 10% 10%
New Zealand (Selandia Baru) 10% 15% 15% 15% N/A
Norway (Norwegia) 10% 10%/15% 15% 15% 15%
Pakistan (Pakistan) 15% 15% 15% 10% 10%
Papua New Guinea (Papua Nugini) 10% 10% 15% 15% 15%
Philippines (Philipina) 15% 15%/25% 20% 15% 20%
Poland (Polandia) 10% 15% 15% 10% 10%
Portuguese (Portugal) 10% 10% 10% 10% 10%
Qatar (Qatar) 10% 5% 10% 10% 10%
Romania (Romania) 12,50% 12,5%/15% 15% 12,50% 12,50%
Rusia (Rusia) 15% 15% 15% 15% 12,50%
Saudi Arabia (Saudi Arabia) N/A N/A N/A N/A N/A
Serbia (Serbia) 10% 15% 15% 15% 15%
Seychelles (Seychelles) 10% 10% 10% 10% N/A
Singapore (Singapura) 10% 10%/8% 15% 10% 10%
Slovakia (Slovakia) 10% 10%/15% 10% 10% 10%
South Africa (Afrika Selatan) 10% 10% 15% 10% 10%
Spain (Spanyol) 10% 10% 15% 10% 10%
Sri Lanka (Sri Lanka) 15% 15% 15% 15% Sesuai UU Domestik
Sudan (Sudan) 15% 10% 10% 10% 10%
Suriname (Suriname) 15% 15% 15% 15% 15%
Sweden (Swedia) 10% 10%/15% 15% 10% 15%
Switzerland (Swiss) 10% 12,50% 15% 10% 10%
Syria (Suriah) 10% 15%/20% 10% 10% 10%
Taipei (Taiwan) 10% 10% 10% 10% 5%
Thailand (Thailand) RI = 15%, THAI = 10%/25% 15% 20% 15% Sesuai UU Domestik
Tunisia (Tunisia) 12% 15% 12% 12% 12%
Turkey (Turki) 10% 10% 15% 10% 15%
United Arab Emirates (Uni Emirat Arab) 7% 5% 10% 10% 5%
Ukraine (Ukraina) 10% 10% 15% 10% 10%
United Kingdom (Inggris) 10% 10%/15% 15% 10% 10%
United States of America (Amerika) 10% 10% 15% 10% 10%
Uzbekistan (Uzbekistan) 10% 10% 10% 10% 10%
Venezuela (Venezuela) 10% 20% 15% 10% 10%
Vietnam (Vietnam) 15% 15% 15% 15% 10%

 

 
NOTES :
  • 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.