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Indonesia vs Thailand
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇮🇩 Indonesia
vs
🇹🇭 Thailand
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
5–35%
Stable; resource wealth affecting fiscal planning
No change
0–35%
Stable structure; digital economy workers taxed
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
12%
12% maintained; digital economy compliance growing
No change
7%
7% maintained; discussion to restore 10% continues
No change

Corporate Tax Rate

Corporate Tax Rate
22%
Potential reduction to 20% under investment push
No change
20%
20% stable; Pillar Two compliance for qualifying groups
No change

Capital Gains Tax

Capital Gains Tax
~2.5%
No change expected
No change
0–35%
Listed shares remain exempt; property gains at income rates
No change

Social Security & Payroll

Social Security / Payroll
~18–23%
Universal health coverage expansion continuing
No change
10%
SSF reforms ongoing; coverage expansion
No change
State, Regional & Local Taxes

🇮🇩 IndonesiaProvincial & Regional Taxes

Indonesia's 38 provinces and 514 regencies/cities levy their own taxes. Provinces charge vehicle tax (Pajak Kendaraan Bermotor) at 1%–2%, vehicle transfer tax, and fuel tax (Pajak Bahan Bakar Kendaraan). Regencies/cities levy hotel tax (10%), restaurant tax (10%), entertainment tax (0%–75%), 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.

🇹🇭 ThailandMunicipal & Local Organization Taxes

Thailand's 77 provinces contain various Local Administrative Organizations (LAOs) — municipalities, sub-district organizations (TAO), and special areas (Bangkok, Pattaya). LAOs levy Local Development Tax (LDT) on land at low rates (0.01%–0.5% of assessed value). The Land and Building Tax (LBT) implemented in 2020 applies at 0.01%–3% based on use type. Bangkok has the highest real estate values. The Revenue Department administers national taxes centrally.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Indonesia vs Thailand: Key Tax Differences (2026)

💰 Income Tax: Indonesia and Thailand have similar top income tax rates (5–35% vs 0–35%).

🛒 VAT/Sales Tax: Indonesia has a higher consumption tax (12% vs 7%).

🏢 Corporate Tax: 🇹🇭 Thailand offers a lower corporate rate (20% vs 22%), which can influence business location decisions.

📈 Capital Gains: 🇮🇩 Indonesia taxes investment gains at a lower rate (2.5% vs 35%), benefiting investors.

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