Portfolio investment for foreigners

Foreigners living in Indonesia are fully taxable on their portfolio investments derived from whatever sources. This includes:

Dividends 15%

Interest 15%

Capital Gains

Rental Income (real estate) 10%

Foreigners non-resident in Indonesia for tax purposes are subject to withholding tax on their portfolio investments, which includes:

Dividends 20% or treaty rate
Interest 20% or treaty rate
Capital Gains 20% or treaty rate
Rental Income (real estate) 20% or tax treaty

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