Indonesia
5.1/10
109th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Indonesia and Russia weigh about the same on the taxpayer.
| Tax | Indonesia | Russia | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 22% | 25% | −3.0 points |
| Personal income tax top bracket | 5% to 35% | 13% to 22% | +13.0 points |
| VAT standard rate | 12% | 20% | −8.0 points |
Indonesia
| General rate | 22% |
| Listed companies at least 40% of capital listed and conditions met | 19% |
| Small businesses revenue under 50 Bn IDR, 50% allowance | 11% |
Russia
| General rate from January 1, 2025 | 25% |
| IT companies until 2030 | 5% |
| Radio electronics until 2027 | 8% |
Indonesia
n/a
Russia
| Up to 2.4 M RUB | 13% |
| 2.4 to 5 M RUB | 15% |
| 5 to 20 M RUB | 18% |
| 20 to 50 M RUB | 20% |
| Over 50 M RUB | 22% |