Indonesia: Implementation of global minimum tax

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

Share
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 KPMG tax professional in Indonesia:

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP\'s . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline