TARIF PPh PASAL 26
UNTUK P3B YANG BERLAKU EFEKTIF
NO. COUNTRY INTEREST ROYALTIES
DIVIDEN
PORTFOLIO SUBSTANTIAL HOLDING
BRANCH PROFIT
TAX
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 12,5% 12,5% 15% 10% 12,5%
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% 12,5% 15% 10% 10% 28 Malaysia 10% 10% 10% 10% 12,5%
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 Papua New
NO. COUNTRY INTEREST ROYALTIES
DIVIDEN
PORTFOLIO SUBSTANTIAL HOLDING
BRANCH PROFIT
TAX
37 Philippines 15% 15%/25% 20% 15% 20%
38 Poland 10% 15% 15% 10% 10%
39 Portuguese 10% 10% 10% 10% 10%
40 Qatar 10% 5% 10% 10% 10%
41 Romania 12,5% 12,5%/15 % 15% 12,5% 12,5% 42 Russia 15% 15% 15% 15% 12,5% 43 Saudi Arabia * N/A N/A N/A N/A N/A 44 Seychelles 10% 10% 10% 10% N/A 45 Singapore 10% 15% 15% 10% 15% 46 Slovak 10% 10%/15% 10% 10% 10% 47 South Africa 10% 10% 15% 10% 10%
48 Spain 10% 10% 15% 10% 10%
49 Sri Lanka 15% 15% 15% 15%
Sesuai UU Domestik
50 Sudan 15% 10% 10% 10% 10%
51 Suriname 15% 15% 15% 15% 15% 52 Sweden 10% 10%/15% 15% 10% 15% 53 Switzerland 10% 12,5% 15% 10% 10% 54 Syria 10% 15%/20% 10% 10% 10% 55 Taipei / Taiwan 10% 10% 10% 10% 5%
56 Thailand
RI = 15% THAI = 10%/25% **
15% 20% 15%
Sesuai UU Domestik 57 Tunisia 12% 15% 12% 12% 12%
58 Turkey 10% 10% 15% 10% 15%
59 UAE (United Arab
Emirates) 5% 5% 10% 10% 5%
60 Ukraine 10% 10% 15% 10% 10% 61 United Kingdom 10% 10%/15% 15% 10% 10%
62 United States of
America 10% 10% 15% 10% 10%
63 Uzbekistan 10% 10% 10% 10% 10% 64 Venezuela 10% 20% 15% 10% 10% 65 Vietnam 15% 15% 15% 15% 10%
Keterangan :
* P3B antara Indonesia dengan Saudi Arabia hanya mengatur mengenai transportasi penerbangan dalam jalur internasional.
