NO. COUNTRY INTEREST ROYALTIES PORTFOLIO SUBSTANTIAL 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 12,50% 12,50% 15% 10% 12,50%
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% 15% 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%
25 Korea, Democratic People’s Republic of 10% 10% 10% 10% 10%
26 Kuwait 5% 20% 10% 10% 10%
27 Luxembourg 10% 12,50% 15% 10% 10%
28 Malaysia 10% 10% 10% 10% 12,50%
DIVIDEN
TARIF PPh PASAL 26
UNTUK P3B YANG BERLAKU EFEKTIF
BRANCH PROFIT TAX
NO. COUNTRY INTEREST ROYALTIES PORTFOLIO SUBSTANTIAL HOLDING DIVIDEN
TARIF PPh PASAL 26
UNTUK P3B YANG BERLAKU EFEKTIF
BRANCH PROFIT TAX
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 Philippines 15% 15%/25% 20% 15% 20%
37 Poland 10% 15% 15% 10% 10%
38 Portuguese 10% 10% 10% 10% 10%
39 Qatar 10% 5% 10% 10% 10%
40 Romania 12,50% 12,5%/15 % 15% 12,50% 12,50%
41 Russia 15% 15% 15% 15% 12,50%
42 Saudi Arabia * N/A N/A N/A N/A N/A
43 Seychelles 10% 10% 10% 10% N/A
44 Singapore 10% 15% 15% 10% 15%
45 Slovak 10% 10%/15% 10% 10% 10%
46 South Africa 10% 10% 15% 10% 10%
47 Spain 10% 10% 15% 10% 10%
48 Sri Lanka 15% 15% 15% 15% Sesuai UU Domestik
49 Sudan 15% 10% 10% 10% 10%
50 Suriname 15% 15% 15% 15% 15%
51 Sweden 10% 10%/15% 15% 10% 15%
52 Switzerland 10% 12,50% 15% 10% 10%
53 Syria 10% 15%/20% 10% 10% 10%
54 Taipei / Taiwan 10% 10% 10% 10% 5%
55 Thailand RI = 15% THAI = 10%/25% **
15% 20% 15% Sesuai UU Domestik
NO. COUNTRY INTEREST ROYALTIES PORTFOLIO SUBSTANTIAL HOLDING DIVIDEN
TARIF PPh PASAL 26
UNTUK P3B YANG BERLAKU EFEKTIF
BRANCH PROFIT TAX
56 Tunisia 12% 15% 12% 12% 12%
57 Turkey 10% 10% 15% 10% 15%
58 UAE (United Arab Emirates) 5% 5% 10% 10% 5%
59 Ukraine 10% 10% 15% 10% 10%
60 United Kingdom 10% 10%/15% 15% 10% 10%
61 United States of America 10% 10% 15% 10% 10%
62 Uzbekistan 10% 10% 10% 10% 10%
63 Venezuela 10% 20% 15% 10% 10%
64 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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