Normally, corporate income tax that is used in Indonesia is as much as 25%. This rate starts for the fiscal year of 2010 onward. Public companies that satisfy a minimum listing requirement of 40% and other special conditions are entitled to a tax cut of 5% off the standard rate. Thus, it gives them a standard rate of 20%. Some of those special conditions are:

1. At least 40% of their paid in shares are publicly owned;
2. The public should consist of at least 300 individuals when each one holding less than five percent of the paid in shares
3. These two conditions are maintained for at least six months (183 days) in one tax year.

If either or both conditions are not met in a particular year, the facility is not applicable for that tax year.

Resident corporate taxpayers with gross revenue up to IDR 50 billion entitle to a 50% reduction of the standard tax rate which is imposed proportionally on taxable income for gross revenue up to IDR 4.8 billion.