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TARIF PPh PASAL 26 UNTUK TAX TREATY YANG BERLAKU
COUNTRY |
INTEREST
|
ROYALTIES |
PORTFOLIO |
SUBSTANTIAL
HOLDING |
BRANCH PROFIT TAX |
|
15% |
15% |
15% |
15% |
10% |
|
|
10% |
10%/15% |
15% |
15% |
15% |
|
|
10% |
10% |
15% |
10% |
12% |
|
|
Bangladesh |
10% |
10% |
15% |
10% |
10% |
|
Belgium |
10% |
10% |
15% |
10% |
10% |
|
Brunei
Darussalam |
10% |
15% | 15% | 15% |
10% |
|
Bulgaria |
10% |
10% |
15% | 15% | 15% |
|
Canada |
10% |
10% |
15% |
10% |
15% |
|
Czech |
12,5% |
12,5% |
15% |
10% |
12,5% |
|
China |
10% |
10% |
10% |
10% |
10% |
|
Denmark |
10% |
15% |
20% |
10% |
15% |
|
Egypt |
15% |
15% |
15% |
15% |
15% |
|
Finland |
10% |
10%/15% |
15% |
10% |
15% |
| France |
15% |
10% |
15% |
10% |
10% |
|
Germany |
10% |
10%/15% |
15% |
10% |
10% |
|
Hungary |
15% |
15% |
15% |
15% |
N/A |
|
India |
10% |
15% |
15% |
10% |
10% |
|
Italy |
10% |
10%/15% |
15% |
10% |
12% |
|
Japan |
10% |
10% |
15% |
10% |
10% |
|
Jordan |
10% |
10% |
10% |
10% |
N/A |
|
Korea, Republic
of |
10% |
15% |
15% |
10% | 10% |
|
Korea, Democratic People’s
Republic of |
10% |
10% |
10% |
10% |
10% |
|
Kuwait |
5% |
20% |
10% |
10% |
10% |
|
Luxembourg |
10% |
12,5% |
15% |
10% |
10% |
|
Malaysia |
15% |
15% |
15% |
15% |
12,5% |
|
Mexico |
10% |
10% |
10% |
10% |
10% |
|
Mongolia |
10% |
10% |
10% |
10% |
10% |
| Netherlands |
10% |
10% |
10% |
10% |
10% |
|
New
Zealand |
10% |
15% |
15% |
15% |
N/A |
|
Norway |
10% |
10%/15% |
15% |
15% |
15% |
|
Pakistan |
15% |
15% |
15% |
10% |
10% |
|
Philippines |
15% |
15%/25% |
20% |
15% |
20% |
|
Poland |
10% |
15% |
15% |
10% |
10% |
|
Romania |
12,5% |
12,5%/15
% |
15% |
12,5% |
12,5% |
|
Russia |
15% |
15% |
15% |
15% |
12,5% |
|
Saudi Arabia
* |
N/A |
N/A |
N/A |
N/A |
N/A |
|
Seychelles |
10% | 10% | 10% | 10% |
N/A |
|
Singapore |
10% |
15% | 15% | 10% | 15% |
|
Slovak |
10% | 10%/15% | 10% | 10% | 10% |
|
South
Africa |
10% |
10% |
15% |
10% |
10% |
|
Spain |
10% |
10% |
15% |
10% |
10% |
|
Sri
Lanka |
15% |
15% |
15% |
15% |
Sesuai
UU Domestik |
|
Sudan |
15% |
10% | 10% | 10% | 10% |
|
Sweden |
10% |
10%/15% |
15% |
10% |
15% |
|
Switzerland |
10% |
12,5% |
15% |
10% | 10% |
|
Syria |
10% |
15%/20% |
10% |
10% |
10% |
|
Taipei /
Taiwan |
10% |
10% |
10% |
10% |
5% |
|
Thailand |
RI = 15% THAI = 10%/25% ** |
15% |
20% |
15% | Sesuai UU Domestik |
|
Tunisia |
12% |
15% |
12% |
12% |
12% |
|
Turkey |
10% |
10% |
15% |
10% |
15% |
|
UAE (United Arab
Emirates) |
5% |
5% |
10% |
10% |
5% |
|
Ukraine |
10% |
10% |
15% |
10% |
10% |
|
United
Kingdom |
10% |
10%/15% |
15% |
10% |
10% |
|
United States of
America |
10% |
10% |
15% |
10% |
10% |
|
Uzbekistan |
10% |
10% |
10% |
10% |
10% |
|
Venezuela |
10% |
20% | 15% |
10% |
10% |
|
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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