TARIF PPh PASAL 26 UNTUK P3B YANG BERLAKU EFEKTIF

Negara Treaty Terkait INTEREST ROYALTIES DIVIDEN - PORTFOLIO DIVIDEN - SUBSTANTIAL HOLDING BRANCH PROFIT TAX
Algeria
(Aljazair)
ALG 15% 15% 15% 15% 10%
Armenia
(Armenia)
ARM 10% 10% 10% 10% 10%
Australia
(Australia)
AUS 10% 10%/15% 15% 15% 15%
Austria
(Austria)
AUT 10% 10% 15% 10% 12%
Bangladesh
(Bangladesh)
BLD 10% 10% 15% 10% 10%
Netherlands
(Belanda)
NTH 10% 10% 15% 5% 10%
Belarus
(Belarus)
BLR 10% 10% 10% 10% 10%
Belgium
(Belgia)
BLG 10% 10% 15% 10% 10%
Brunei Darussalam
(Brunei Darussalam)
BRN 10% 15% 15% 15% 10%
Bulgaria
(Bulgaria)
BUL 10% 10% 15% 15% 15%
Canada
(Kanada)
KAN 10% 10% 15% 10% 15%
China
(China)
CIN 10% 10% 10% 10% 10%
Croatia
(Kroasia)
KRS 10% 10% 10% 10% 10%
Czech Republic
(Republik Ceko)
CZE 12,50% 12,50% 15% 10% 12,50%
Denmark
(Denmark)
DEN 10% 15% 20% 10% 15%
Egypt
(Mesir)
EGY 15% 15% 15% 15% 15%
Finland
(Finlandia)
FIN 10% 10%/15% 15% 10% 15%
France
(Perancis)
FRA 15% 10% 15% 10% 10%
Germany
(Jerman)
GER 10% 10%/15% 15% 10% 10%
Hong Kong
(Hong Kong)
HKG 10% 5% 10% 5% 5%
Hungary
(Hungaria)
HUG 15% 15% 15% 15% 20%
India
(India)
IND 10% 10% 15% 10% 10%
Iran
(Iran)
IRN 10% 12% 7% 7% 7%
Italy
(Italia)
ITA 10% 10%/15% 15% 10% 12%
Japan
(Jepang)
JPN 10% 10% 15% 10% 10%
Jordan
(Yordania)
JRD 10% 10% 10% 10% N/A
Cambodia
(Kamboja)
KHM 10% 10% 10% 10% 10%
North Korea
(Korea Utara)
KDR 10% 10% 10% 10% 10%
South Korea
(Korea Selatan)
KOR 10% 15% 15% 10% 10%
Kuwait
(Kuwait)
KWT 5% 20% 10% 10% 10%
Laos
(Laos)
LAO 10% 10% 10% 10% 10%
Luxembourg
(Luxembourg)
LXM 10% 12,50% 15% 10% 10%
Malaysia
(Malaysia)
MLY 10% 10% 10% 10% 12,50%
Morocco
(Maroko)
MRK 10% 10% 20% 10% 10%
Mexico
(Meksiko)
MEX 10% 10% 10% 10% 10%
Mongolia
(Mongolia)
MNG 10% 10% 10% 10% 10%
New Zealand
(Selandia Baru)
NWZ 10% 15% 15% 15% N/A
Norway
(Norwegia)
NOR 10% 10%/15% 15% 15% 15%
Pakistan
(Pakistan)
PAK 15% 15% 15% 10% 10%
Papua New Guinea
(Papua Nugini)
PNG 10% 10% 15% 15% 15%
Philippines
(Philipina)
PHL 15% 15%/25% 20% 15% 20%
Poland
(Polandia)
POL 10% 15% 15% 10% 10%
Portuguese
(Portugal)
PRT 10% 10% 10% 10% 10%
Qatar
(Qatar)
QTR 10% 5% 10% 10% 10%
Romania
(Romania)
ROM 12,50% 12,5%/15 % 15% 12,50% 12,50%
Rusia
(Rusia)
RUS 15% 15% 15% 15% 12,50%
Saudi Arabia
(Saudi Arabia)
SAR N/A N/A N/A N/A N/A
Serbia
(Serbia)
SRB 10% 15% 15% 15% 15%
Seychelles
(Seychelles)
SEY 10% 10% 10% 10% N/A
Singapore
(Singapura)
SNG 10% 10%/8% 15% 10% 10%
Slovakia
(Slovakia)
SLV 10% 10%/15% 10% 10% 10%
South Africa
(Afrika Selatan)
STA 10% 10% 15% 10% 10%
Spain
(Spanyol)
SPN 10% 10% 15% 10% 10%
Sri Lanka
(Sri Lanka)
SRL 15% 15% 15% 15% Sesuai UU Domestik
Sudan
(Sudan)
SUD 15% 10% 10% 10% 10%
Suriname
(Suriname)
SUR 15% 15% 15% 15% 15%
Sweden
(Swedia)
SWD 10% 10%/15% 15% 10% 15%
Switzerland
(Swiss)
SWI 10% 10% 15% 10% 10%
Syria
(Suriah)
SYR 10% 15%/20% 10% 10% 10%
Taipei
(Taiwan)
TWN 10% 10% 10% 10% 5%
Tajikistan
(Tajikistan)
TJK 10% 10% 10% 10% 10%
Thailand
(Thailand)
THA RI = 15%, THAI = 10%/25% ** 15% 20% 15% Sesuai UU Domestik
Tunisia
(Tunisia)
TUN 12% 15% 12% 12% 12%
Turkey
(Turki)
TUR 10% 10% 15% 10% 15%
United Arab Emirates
(Uni Emirat Arab)
UAE 7% 5% 10% 10% 5%
Ukraine
(Ukraina)
UKR 10% 10% 15% 10% 10%
United Kingdom
(Inggris)
UKE 10% 10%/15% 15% 10% 10%
United States of America
(Amerika)
USA 10% 10% 15% 10% 10%
Uzbekistan
(Uzbekistan)
UZB 10% 10% 10% 10% 10%
Venezuela
(Venezuela)
VEN 10% 20% 15% 10% 10%
Vietnam
(Vietnam)
VET 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.