Insurers.globalAsia-Pacific

ID · Country / territory

Reinsurance tax in Indonesia

Source-supported

Evidence reviewed · recorded

20% tax on deemed income: 10% of premium paid by insurer, 5% paid by reinsurer. Treaty relief may alter result.

WHT

2%; 1% for retrocession

Source-supported

20% tax on deemed income: 10% of premium paid by insurer, 5% paid by reinsurer. Treaty relief may alter result.

Tax base
See source and conditions; not an all-in tax rate.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

1 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:42Z · Source-supported

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

20% tax on deemed income: 10% of premium paid by insurer, 5% paid by reinsurer. Treaty relief may alter result.

Observation: id-20261023-01

WHT: 2%; 1% for retrocession — 20% tax on deemed income: 10% of premium paid by insurer, 5% paid by reinsurer. Treaty relief may alter result.
Effective from: unknown; until: not established.