乐鱼(Leyu)体育官网

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Indonesia: Implementation of global minimum tax

Enforcement of global anti-base erosion (GloBE) rules from January 1, 2025

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March 5, 2025

The Ministry of Finance on December 31, 2024, issued Regulation No. 136 of 2024 to implement the global anti-base erosion (GloBE) rules starting January 1, 2025. This regulation establishes a 15% minimum tax for multinational enterprise groups that meet certain criteria. It provides guidelines on the scope of the tax, the effective tax rate, exclusions, and administrative procedures.

While the regulation was promulgated at the end of 2024, certain provisions will not take effect until January 1, 2026.


For more information, contact a 乐鱼(Leyu)体育官网 tax professional in Indonesia:

Abraham Pierre | abraham.pierre@kpmg.co.id

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