Australia → Indonesia · tax

In plain termsTwo machines, one hinge. Indonesia decides how a resident is taxed; Australia keeps its own exit and residence rules. The treaty has been in force for decades — but neither country's domestic traps vanish because of it.

There is a treaty — in force since 1993

An in-force Australia–Indonesia income tax treaty exists (

yes

Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01)

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), effective

1993-07-01

Source DJP tax treaty register — Tanggal Efektif for the Australia P3B

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per the DJP register. Compare the live beachhead pair: Australia → Vietnam · tax.

The worldwide hinge

Client trapIndonesia taxes a resident (SPDN) on worldwide income (

yes

Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN

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). Residence turns on

183 days

Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period

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— read Indonesian tax residency. There is a 4-year foreign-income window for qualifying experts (

yes

Source PMK 18/PMK.03/2021 — WNA with certain expertise may be taxed only on Indonesian-source income for 4 tax years from becoming SPDN, on application

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), but this DTA (

yes

Source Stack with Indonesia worldwide taxation for tax residents (SPDN, /indonesia/tax) — a resident's foreign income is taxable in Indonesia, so this DTA plus the foreign tax credit is what actually prevents double tax

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) plus the foreign tax credit is what actually prevents double tax on your foreign income.

Australia-side traps — destination does not delete them

Australia domestic traps still apply when Indonesia is the destination (

yes

Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations

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). The income treaty narrows double tax; it does not cancel your home-country obligations.

Art 4 — what actually breaks a dual-residence tie

Read line-by-line from the convention text the DJP publishes, not from a summary. For an individual the cascade runs: permanent home → habitual abode → closer economic and personal relations. Rungs before the two tax authorities have to talk:

3 rungs

Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — count of ordered rungs in the individual cascade (0 = straight to mutual agreement)

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. Nationality is a rung:

Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — whether nationality/citizenship appears as a tie-breaker rung

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. Ends at mutual agreement:

Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — whether the individual cascade ends in a competent-authority mutual agreement procedure

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The twistNon-standard order: habitual abode ranks ABOVE the centre-of-vital-interests test, the reverse of the OECD model. There is no nationality rung and no mutual-agreement fallback for individuals — the cascade simply stops at closer economic and personal relations.

One more line worth knowing: being taxed by a State on source income alone does not make you a treaty resident of it (

yes

Source Australia–Indonesia P3B Art 4(1)–(2) — a person liable to tax in a State in respect only of income from sources in that State is not a resident of that State for treaty purposes

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). That closes the gap people try to argue their way into.

The DJP text is MLI-synthesised, but the MLI residence change replaces the company rule, not the individual ladder (

yes

Source DJP publishes this partner as an MLI-synthesised text; MLI Art 4 (dual resident entities) replaces the entity paragraph only — the individual tie-breaker above is the one that applies to a person

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Employment exercised in Indonesia

Three checks, not oneThe treaty employment rule sits in

Article 15

Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Dependent Personal Services

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. The short-stay ceiling is

120 days

Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — short-stay day ceiling

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, measured in the

any period of 12 months

Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — day-count window

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. The day count alone is not a safe answer: the employer and permanent-establishment / fixed-base conditions must also pass (

yes

Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — employer and PE/fixed-base limbs also required (CA also offers a CAD 5,000 alternative limb)

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Day-count trapAustralia–Indonesia uses a 120-day short-stay ceiling — not the OECD-model 183. Do not copy Vietnam or Singapore day counts onto this pair.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method

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under

Article 24

Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — relief article

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. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

Filed cells on this page

Evidence and sources20 dated facts for Australia–Indonesia tax: DTA in force (effective 1993-07-01), worldwide-income hinge, home-side traps, Art 4 tie-breaker filed

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Australia–Indonesia income tax treaty (P3B) is in force
DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01)
yes
Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01)
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P3B effective date
DJP tax treaty register — Tanggal Efektif for the Australia P3B
1993-07-01
Source DJP tax treaty register — Tanggal Efektif for the Australia P3B
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Indonesia taxes residents on worldwide income, so this DTA carries real weight
Stack with Indonesia worldwide taxation for tax residents (SPDN, /indonesia/tax) — a resident's foreign income is taxable in Indonesia, so this DTA plus the foreign tax credit is what actually prevents double tax
yes
Source Stack with Indonesia worldwide taxation for tax residents (SPDN, /indonesia/tax) — a resident's foreign income is taxable in Indonesia, so this DTA plus the foreign tax credit is what actually prevents double tax
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Australia domestic traps still apply (residency tests, CGT on deemed disposal, superannuation, Medicare levy)
au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
yes
Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
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Art 4 tie-breaker cascade for Australia–Indonesia dual residence
Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08
permanent home → habitual abode → closer economic and personal relations
Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08
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Rungs in the individual cascade before mutual agreement
Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — count of ordered rungs in the individual cascade (0 = straight to mutual agreement)
3 rungs
Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — count of ordered rungs in the individual cascade (0 = straight to mutual agreement)
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Nationality is a tie-breaker rung in this treaty
Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — whether nationality/citizenship appears as a tie-breaker rung
no
Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — whether nationality/citizenship appears as a tie-breaker rung
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Unresolved dual residence ends at mutual agreement between the two tax authorities
Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — whether the individual cascade ends in a competent-authority mutual agreement procedure
no
Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — whether the individual cascade ends in a competent-authority mutual agreement procedure
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What is different about this tie-breaker
Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — how this cascade departs from, or matches, the OECD model order
Non-standard order: habitual abode ranks ABOVE the centre-of-vital-interests test, the reverse of the OECD model. There is no nationality rung and no mutual-agreement fallback for individuals — the cascade simply stops at closer economic and personal relations.
Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — how this cascade departs from, or matches, the OECD model order
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Source-only taxation does not make you a treaty resident of that State
Australia–Indonesia P3B Art 4(1)–(2) — a person liable to tax in a State in respect only of income from sources in that State is not a resident of that State for treaty purposes
yes
Source Australia–Indonesia P3B Art 4(1)–(2) — a person liable to tax in a State in respect only of income from sources in that State is not a resident of that State for treaty purposes
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The MLI change here hits companies, not individuals
DJP publishes this partner as an MLI-synthesised text; MLI Art 4 (dual resident entities) replaces the entity paragraph only — the individual tie-breaker above is the one that applies to a person
yes
Source DJP publishes this partner as an MLI-synthesised text; MLI Art 4 (dual resident entities) replaces the entity paragraph only — the individual tie-breaker above is the one that applies to a person
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Treaty article for employment income
AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Dependent Personal Services
Article 15
Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Dependent Personal Services
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Short-stay day ceiling for employment exemption
AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — short-stay day ceiling
120 days
Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — short-stay day ceiling
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How the short-stay days are measured
AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — day-count window
any period of 12 months
Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — day-count window
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Whether all short-stay limbs must pass together
AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — employer and PE/fixed-base limbs also required (CA also offers a CAD 5,000 alternative limb)
yes
Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — employer and PE/fixed-base limbs also required (CA also offers a CAD 5,000 alternative limb)
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Treaty method for eliminating double taxation
AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method
ordinary tax credit
Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method
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Treaty article for relief from double taxation
AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — relief article
Article 24
Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — relief article
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An Australia–Indonesia social security agreement is in force
DSS — Australia international social security agreements list does not include Indonesia
no
Source DSS — Australia international social security agreements list does not include Indonesia
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Pensions may be taxed in both states — source tax capped at 15% of gross (Art 18)
AU–ID Agreement Art 18(1)–(2) (pajak.go.id MLI synthesised EN) — pensions/annuities taxable only in residence under (1); notwithstanding, source State may also tax, capped at 15% of gross under (2)
yes
Source AU–ID Agreement Art 18(1)–(2) (pajak.go.id MLI synthesised EN) — pensions/annuities taxable only in residence under (1); notwithstanding, source State may also tax, capped at 15% of gross under (2)
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Art 18 source-state pension/annuity tax cap
AU–ID Agreement Art 18(2) — source-state tax on pension/annuity may not exceed 15% of the gross amount
15%
Source AU–ID Agreement Art 18(2) — source-state tax on pension/annuity may not exceed 15% of the gross amount
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Common questions

Is there a tax treaty between Australia and Indonesia?

Yes. The DJP (pajak.go.id) tax treaty register lists an in-force P3B with Australia. It matters more than in the Philippines, because Indonesia taxes residents on worldwide income — the treaty and the foreign tax credit are what prevent the same income being taxed twice.

Why does Indonesia's worldwide rule make this treaty matter more?

An Indonesian tax resident (SPDN) is taxed on worldwide income. Unlike the Philippine alien rule, your foreign income is inside the Indonesian net — so relief depends on the P3B allocation and the foreign tax credit, not on a source exemption. There is a 4-year foreign-income window for qualifying experts, but it must be applied for.

Do Australia-side traps still apply?

Yes. Your home-country machine does not switch off at the border. The DTA sits between the two tax systems — it narrows double tax, it does not delete either country's domestic rules.

Is this the same as the Australia–Vietnam pair?

Same home-country machine, different destination treaty and local law. Do not copy the Vietnam cascade or article numbers onto Indonesia without reading this convention.

If both countries call me resident, which one wins?

Article 4(3) decides, and this one is not the textbook order: permanent home, then habitual abode, then whichever country your economic and personal relations are closer to. Centre of vital interests comes last here, not second, and there is no nationality rung and no mutual-agreement fallback for individuals. Adding the two day counts together proves nothing.

What is the employment short-stay day count?

Australia–Indonesia uses a 120-day short-stay ceiling — not the OECD-model 183. Do not copy Vietnam or Singapore day counts onto this pair.

AU → Indonesia · four cells

Four machines a thread usually collapses

Social security / totalization	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source AU–ID Agreement Art 18(1)–(2) (pajak.go.id MLI synthesised EN) — pensions/annuities taxable only in residence under (1); notwithstanding, source State may also tax, capped at 15% of gross under (2) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. AU domestic gates survive the move.

Why this beats a Facebook answer method

A screenshot from a group has no check month and no gazette link. A chatbot paragraph can mix OECD-model wording with the wrong pair. Here the cell either cites a primary source or stays an em dash — we refuse to invent the limb so you can hand the open chain to counsel.

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /australia-to-indonesia/tax.

Filed cells for this pair

Indonesia stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	183 days Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	5 years Source Kemlu/Imigrasi Golden Visa booklet — Second home E33 · 5 years Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

AU × Indonesia stays named. Overlay → stay / earn / dest tax → tools.

From AustraliaAll six destinations Indonesia stayVisa and residence Indonesia earnWork lawfully Indonesia taxWho may tax you there Home × land deskRead this pair side by side Two destinationsSame passport, second dest AU → VietnamSame passport, other land AU → ThailandSame passport, other land AU → PhilippinesSame passport, other land AU → MalaysiaSame passport, other land AU → PortugalSame passport, other land

Cross-check

Cross-check AU × Indonesia

Home × land · AU × Indonesia Two dests · AU From Australia Indonesia hub AU → Indonesia tax

AU across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
Thailand	yes Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Thailand
IndonesiaHere	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Philippines
Malaysia	yes Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Malaysia
Portugal	Signed, not in force	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal

Eight passports on Indonesia 8 overlays

Passport	Treaty	Relief	SSA	Open
AUHere	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia
SG	yes Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Indonesia
KR	yes Source DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–ID Art 15 — 183 days in the fiscal year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Indonesia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Indonesia
CN	yes Source DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–ID Art 15 — 183 days within any twelve-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Indonesia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Indonesia
JP	yes Source DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Indonesia
UK	yes Source DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Indonesia
CA	yes Source DJP (pajak.go.id) tax treaty register — Canada P3B in force (effective 1999-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — Article 22 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Indonesia
US	yes Source US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Indonesia

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From Australia · AU → Indonesia tax.

Also filed for Indonesia: Singapore · South Korea · China · Japan · United Kingdom · Canada · United States.

Australia → Indonesia · tax

There is a treaty — in force since 1993

An in-force Australia–Indonesia income tax treaty exists (

yes

Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), effective

1993-07-01

Source DJP tax treaty register — Tanggal Efektif for the Australia P3B

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

per the DJP register. Compare the live beachhead pair: Australia → Vietnam · tax.

The worldwide hinge

Client trapIndonesia taxes a resident (SPDN) on worldwide income (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Residence turns on

183 days

Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

— read Indonesian tax residency. There is a 4-year foreign-income window for qualifying experts (

yes

Source PMK 18/PMK.03/2021 — WNA with certain expertise may be taxed only on Indonesian-source income for 4 tax years from becoming SPDN, on application

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), but this DTA (

yes

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) plus the foreign tax credit is what actually prevents double tax on your foreign income.

Australia-side traps — destination does not delete them

Australia domestic traps still apply when Indonesia is the destination (

yes

Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations

Checked Aug 2026 · Band low · Status fresh

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). The income treaty narrows double tax; it does not cancel your home-country obligations.

Art 4 — what actually breaks a dual-residence tie

3 rungs

Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — count of ordered rungs in the individual cascade (0 = straight to mutual agreement)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Nationality is a rung:

Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — whether nationality/citizenship appears as a tie-breaker rung

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Ends at mutual agreement:

Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — whether the individual cascade ends in a competent-authority mutual agreement procedure

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

One more line worth knowing: being taxed by a State on source income alone does not make you a treaty resident of it (

yes

Source Australia–Indonesia P3B Art 4(1)–(2) — a person liable to tax in a State in respect only of income from sources in that State is not a resident of that State for treaty purposes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). That closes the gap people try to argue their way into.

The DJP text is MLI-synthesised, but the MLI residence change replaces the company rule, not the individual ladder (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Employment exercised in Indonesia

Three checks, not oneThe treaty employment rule sits in

Article 15

Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Dependent Personal Services

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. The short-stay ceiling is

120 days

Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — short-stay day ceiling

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

, measured in the

any period of 12 months

Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — day-count window

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. The day count alone is not a safe answer: the employer and permanent-establishment / fixed-base conditions must also pass (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Day-count trapAustralia–Indonesia uses a 120-day short-stay ceiling — not the OECD-model 183. Do not copy Vietnam or Singapore day counts onto this pair.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

under

Article 24

Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — relief article

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

Filed cells on this page

Evidence and sources20 dated facts for Australia–Indonesia tax: DTA in force (effective 1993-07-01), worldwide-income hinge, home-side traps, Art 4 tie-breaker filed

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Australia–Indonesia income tax treaty (P3B) is in force
DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01)
yes
Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
P3B effective date
DJP tax treaty register — Tanggal Efektif for the Australia P3B
1993-07-01
Source DJP tax treaty register — Tanggal Efektif for the Australia P3B
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Indonesia taxes residents on worldwide income, so this DTA carries real weight
Stack with Indonesia worldwide taxation for tax residents (SPDN, /indonesia/tax) — a resident's foreign income is taxable in Indonesia, so this DTA plus the foreign tax credit is what actually prevents double tax
yes
Source Stack with Indonesia worldwide taxation for tax residents (SPDN, /indonesia/tax) — a resident's foreign income is taxable in Indonesia, so this DTA plus the foreign tax credit is what actually prevents double tax
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Australia domestic traps still apply (residency tests, CGT on deemed disposal, superannuation, Medicare levy)
au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
yes
Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 4 tie-breaker cascade for Australia–Indonesia dual residence
Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08
permanent home → habitual abode → closer economic and personal relations
Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Rungs in the individual cascade before mutual agreement
Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — count of ordered rungs in the individual cascade (0 = straight to mutual agreement)
3 rungs
Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — count of ordered rungs in the individual cascade (0 = straight to mutual agreement)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Nationality is a tie-breaker rung in this treaty
Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — whether nationality/citizenship appears as a tie-breaker rung
no
Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — whether nationality/citizenship appears as a tie-breaker rung
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Unresolved dual residence ends at mutual agreement between the two tax authorities
Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — whether the individual cascade ends in a competent-authority mutual agreement procedure
no
Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — whether the individual cascade ends in a competent-authority mutual agreement procedure
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
What is different about this tie-breaker
Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — how this cascade departs from, or matches, the OECD model order
Non-standard order: habitual abode ranks ABOVE the centre-of-vital-interests test, the reverse of the OECD model. There is no nationality rung and no mutual-agreement fallback for individuals — the cascade simply stops at closer economic and personal relations.
Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — how this cascade departs from, or matches, the OECD model order
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Source-only taxation does not make you a treaty resident of that State
Australia–Indonesia P3B Art 4(1)–(2) — a person liable to tax in a State in respect only of income from sources in that State is not a resident of that State for treaty purposes
yes
Source Australia–Indonesia P3B Art 4(1)–(2) — a person liable to tax in a State in respect only of income from sources in that State is not a resident of that State for treaty purposes
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
The MLI change here hits companies, not individuals
DJP publishes this partner as an MLI-synthesised text; MLI Art 4 (dual resident entities) replaces the entity paragraph only — the individual tie-breaker above is the one that applies to a person
yes
Source DJP publishes this partner as an MLI-synthesised text; MLI Art 4 (dual resident entities) replaces the entity paragraph only — the individual tie-breaker above is the one that applies to a person
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty article for employment income
AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Dependent Personal Services
Article 15
Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Dependent Personal Services
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Short-stay day ceiling for employment exemption
AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — short-stay day ceiling
120 days
Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — short-stay day ceiling
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
How the short-stay days are measured
AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — day-count window
any period of 12 months
Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — day-count window
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Whether all short-stay limbs must pass together
AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — employer and PE/fixed-base limbs also required (CA also offers a CAD 5,000 alternative limb)
yes
Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — employer and PE/fixed-base limbs also required (CA also offers a CAD 5,000 alternative limb)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty method for eliminating double taxation
AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method
ordinary tax credit
Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty article for relief from double taxation
AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — relief article
Article 24
Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — relief article
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
An Australia–Indonesia social security agreement is in force
DSS — Australia international social security agreements list does not include Indonesia
no
Source DSS — Australia international social security agreements list does not include Indonesia
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Pensions may be taxed in both states — source tax capped at 15% of gross (Art 18)
AU–ID Agreement Art 18(1)–(2) (pajak.go.id MLI synthesised EN) — pensions/annuities taxable only in residence under (1); notwithstanding, source State may also tax, capped at 15% of gross under (2)
yes
Source AU–ID Agreement Art 18(1)–(2) (pajak.go.id MLI synthesised EN) — pensions/annuities taxable only in residence under (1); notwithstanding, source State may also tax, capped at 15% of gross under (2)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 18 source-state pension/annuity tax cap
AU–ID Agreement Art 18(2) — source-state tax on pension/annuity may not exceed 15% of the gross amount
15%
Source AU–ID Agreement Art 18(2) — source-state tax on pension/annuity may not exceed 15% of the gross amount
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Is there a tax treaty between Australia and Indonesia?

Why does Indonesia's worldwide rule make this treaty matter more?

Do Australia-side traps still apply?

Yes. Your home-country machine does not switch off at the border. The DTA sits between the two tax systems — it narrows double tax, it does not delete either country's domestic rules.

Is this the same as the Australia–Vietnam pair?

Same home-country machine, different destination treaty and local law. Do not copy the Vietnam cascade or article numbers onto Indonesia without reading this convention.

If both countries call me resident, which one wins?

What is the employment short-stay day count?

Australia–Indonesia uses a 120-day short-stay ceiling — not the OECD-model 183. Do not copy Vietnam or Singapore day counts onto this pair.

AU → Indonesia · four cells

Four machines a thread usually collapses

Social security / totalization	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source AU–ID Agreement Art 18(1)–(2) (pajak.go.id MLI synthesised EN) — pensions/annuities taxable only in residence under (1); notwithstanding, source State may also tax, capped at 15% of gross under (2) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. AU domestic gates survive the move.

Why this beats a Facebook answer method

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /australia-to-indonesia/tax.

Filed cells for this pair

Indonesia stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	183 days Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	5 years Source Kemlu/Imigrasi Golden Visa booklet — Second home E33 · 5 years Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

AU × Indonesia stays named. Overlay → stay / earn / dest tax → tools.

Cross-check

Cross-check AU × Indonesia

Home × land · AU × Indonesia Two dests · AU From Australia Indonesia hub AU → Indonesia tax

AU across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
Thailand	yes Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Thailand
IndonesiaHere	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Philippines
Malaysia	yes Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Malaysia
Portugal	Signed, not in force	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal

Eight passports on Indonesia 8 overlays

Passport	Treaty	Relief	SSA	Open
AUHere	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia
SG	yes Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Indonesia
KR	yes Source DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–ID Art 15 — 183 days in the fiscal year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Indonesia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Indonesia
CN	yes Source DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–ID Art 15 — 183 days within any twelve-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Indonesia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Indonesia
JP	yes Source DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Indonesia
UK	yes Source DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Indonesia
CA	yes Source DJP (pajak.go.id) tax treaty register — Canada P3B in force (effective 1999-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — Article 22 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Indonesia
US	yes Source US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Indonesia

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From Australia · AU → Indonesia tax.

Also filed for Indonesia: Singapore · South Korea · China · Japan · United Kingdom · Canada · United States.