Indonesia vs South Korea
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฎ๐ฉ Indonesia โ Provincial & Regional Taxes
Indonesia's 38 provinces and 514 regencies/cities levy their own taxes. Provinces charge vehicle tax (Pajak Kendaraan Bermotor) at 1%โ2%, vehicle transfer tax, and fuel tax (Pajak Bahan Bakar Kendaraan). Regencies/cities levy hotel tax (10%), restaurant tax (10%), entertainment tax (0%โ75%), and land/building tax (Pajak Bumi dan Bangunan - P2). The 2022 tax reform (Harmonisasi Peraturan Perpajakan) unified many tax procedures. E-commerce platforms must now collect VAT.
๐ฐ๐ท South Korea โ Local Income Tax & Resident Tax
South Korea's 17 metropolitan/provincial governments levy local income tax at 10% of national income tax. Property holding tax (Jongbu-se) is a national progressive tax on higher-value properties. Local education taxes and acquisition taxes apply to property transfers. Seoul has higher effective rates due to property values.
Indonesia vs South Korea: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฐ๐ท South Korea has a higher top income tax rate (5โ35% vs 6โ45%). ๐ฎ๐ฉ Indonesia is more favourable for high earners.
๐ VAT/Sales Tax: Indonesia has a higher consumption tax (12% vs 10%).
๐ข Corporate Tax: ๐ฎ๐ฉ Indonesia offers a lower corporate rate (22% vs 24%), which can influence business location decisions.
๐ Capital Gains: ๐ฎ๐ฉ Indonesia taxes investment gains at a lower rate (2.5% vs 45%), benefiting investors.