IndonesiaUnited States → Indonesia · tax
In plain termsTwo true sentences: there is a treaty, and a US citizen still files a US return. On the Indonesian side, domestic taxpayers face worldwide income by default.
There is a treaty
An in-force US–Indonesia income tax convention exists ( 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Indonesia Convention Art 30 — general effective date 1 January 1990 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
1 January 1990
But the saving clause stays
Client trapArticle 28(3) is a saving clause ( Source US–Indonesia Convention Art 28(3) — a Contracting State may tax a citizen or resident as if the Convention had not come into effect (exceptions Art 28(4)) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US domestic rule — preserved by Art 28(3) saving clause Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source IRS Form 8938 FATCA Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source IRS FEIE physical presence test Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
yes
10000 USD
yes
330 days
Indonesian side — worldwide by default
Domestic taxpayers face worldwide income ( 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 Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
Where the treaty actually bites
- Private pension — both states may tax, with a 15% gross cap at source (, Art 21(1)).
yes
Source US–Indonesia Convention Art 21(1) — private pensions may be taxed by both States; source-state tax capped at 15% of gross if beneficial owner is resident of the other State
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Foreign tax credit — preserved for US citizens (, Art 23).
yes
Source US–Indonesia Convention Art 23 — US allows credit for Indonesian tax; Art 28(4) saving-clause exception
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Totalization — none ().
no
Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Employment exercised in Indonesia
Three checks, not oneThe treaty employment rule sits in Source US–Indonesia DTA Art 16 Dependent Personal Services — wages may be taxed in work State unless short-stay limbs pass Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Indonesia DTA Art 16(2)(a) — present less than 120 days in any consecutive 12-month period Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Indonesia DTA Art 16(2)(a) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Indonesia DTA Art 16(2) — presence, non-resident employer, and PE limbs must all hold Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.Article 16
120 days
any consecutive 12-month period
yes
Day-count trapUnited States–Indonesia puts employment in Article 16 with a 120-day ceiling in any consecutive 12-month period — not 183.
When both States tax the same income
The treaty relief method is 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source US–Indonesia DTA Art 23 Relief from Double Taxation Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.ordinary tax credit
Article 23
Evidence and sources18 dated facts for US–Indonesia tax: treaty since 1990, Art 28 saving clause keeps US tax alive
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- An in-force US–Indonesia income tax treaty existsUS–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
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- General effective date of the US–Indonesia income tax treatyUS–Indonesia Convention Art 30 — general effective date 1 January 1990checked Aug 2026
1 January 1990
Source US–Indonesia Convention Art 30 — general effective date 1 January 1990
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Saving clause: the treaty does not switch off US tax on US citizensUS–Indonesia Convention Art 28(3) — a Contracting State may tax a citizen or resident as if the Convention had not come into effect (exceptions Art 28(4))checked Aug 2026
yes
Source US–Indonesia Convention Art 28(3) — a Contracting State may tax a citizen or resident as if the Convention had not come into effect (exceptions Art 28(4))
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty Art 4 tie-breaker for US–Indonesia dual residenceUS–Indonesia Convention Art 4(2) dual-residence tie-breaker cascadechecked Aug 2026
permanent home → centre of vital interests → habitual abode → citizenship
Source US–Indonesia Convention Art 4(2) dual-residence tie-breaker cascade
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Private pensions may be taxed by both states, with a 15% gross cap at source for the beneficial ownerUS–Indonesia Convention Art 21(1) — private pensions may be taxed by both States; source-state tax capped at 15% of gross if beneficial owner is resident of the other Statechecked Aug 2026
yes
Source US–Indonesia Convention Art 21(1) — private pensions may be taxed by both States; source-state tax capped at 15% of gross if beneficial owner is resident of the other State
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty preserves the foreign tax credit for double-taxed incomeUS–Indonesia Convention Art 23 — US allows credit for Indonesian tax; Art 28(4) saving-clause exceptionchecked Aug 2026
yes
Source US–Indonesia Convention Art 23 — US allows credit for Indonesian tax; Art 28(4) saving-clause exception
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A US–Indonesia social security totalization agreement existsSSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesiachecked Aug 2026
no
Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- US taxes citizens on worldwide income regardless of residenceUS domestic rule — preserved by Art 28(3) saving clausechecked Aug 2026
yes
Source US domestic rule — preserved by Art 28(3) saving clause
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- FBAR aggregate foreign-account thresholdIRS FBAR — aggregate foreign financial accounts exceeded $10,000checked Aug 2026
10000 USD
Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- FEIE physical-presence limbIRS FEIE physical presence testchecked Aug 2026
330 days
Source IRS FEIE physical presence test
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Form 8938 existsIRS Form 8938 FATCAchecked Aug 2026
yes
Source IRS Form 8938 FATCA
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for employment incomeUS–Indonesia DTA Art 16 Dependent Personal Services — wages may be taxed in work State unless short-stay limbs passchecked Aug 2026
Article 16
Source US–Indonesia DTA Art 16 Dependent Personal Services — wages may be taxed in work State unless short-stay limbs pass
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Short-stay day ceiling for employment exemptionUS–Indonesia DTA Art 16(2)(a) — present less than 120 days in any consecutive 12-month periodchecked Aug 2026
120 days
Source US–Indonesia DTA Art 16(2)(a) — present less than 120 days in any consecutive 12-month period
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- How the short-stay days are measuredUS–Indonesia DTA Art 16(2)(a)checked Aug 2026
any consecutive 12-month period
Source US–Indonesia DTA Art 16(2)(a)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Whether all short-stay limbs must pass togetherUS–Indonesia DTA Art 16(2) — presence, non-resident employer, and PE limbs must all holdchecked Aug 2026
yes
Source US–Indonesia DTA Art 16(2) — presence, non-resident employer, and PE limbs must all hold
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty method for eliminating double taxationUS–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed)checked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for relief from double taxationUS–Indonesia DTA Art 23 Relief from Double Taxationchecked Aug 2026
Article 23
Source US–Indonesia DTA Art 23 Relief from Double Taxation
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- US domestic international-tax traps are modelled on this sitenguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelledchecked Aug 2026
yes
Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Related
- Indonesia tax pillar
- Contrast: US → Thailand · US → Philippines · US → Vietnam
Common questions
There's a US–Indonesia tax treaty — does it stop US tax?
No. Article 28(3) is a saving clause: the US may tax its citizens and residents as if the treaty were not there. The treaty narrows double tax; it does not cancel your US return, FBAR, or Form 8938.
Does Indonesia tax my US income if I live there?
Domestic taxpayers face worldwide income under PER-23. A separate PMK 18 carve-out can limit qualifying foreign experts to Indonesian-source income for four tax years — on application. Remittance alone is not the Indonesian rule.
How are private pensions taxed under the treaty?
Article 21(1) lets both states tax private pensions for past employment, with the source state's tax capped at 15% of gross when the beneficial owner is a resident of the other state. That is different from the US–Thailand residence-only pension rule.
Is there a totalization agreement?
No. The SSA list of totalization partners does not include Indonesia. Contribution coordination is a separate gap from the income-tax treaty.
What is the employment short-stay day count?
United States–Indonesia puts employment in Article 16 with a 120-day ceiling in any consecutive 12-month period — not 183.
US → Indonesia · four cells
Four machines a thread usually collapses
| Social security / totalization | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
|---|---|
| Treaty pensions | yesSource US–Indonesia Convention Art 21(1) — private pensions may be taxed by both States; source-state tax capped at 15% of gross if beneficial owner is resident of the other State Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Foreign-income / remittance hinge | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Home-side traps still on | yesSource nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
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: /united-states-to-indonesia/tax.
Filed cells for this pair
Indonesia stay · labour · tax
| Tax-residence day test | 183 daysSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. |
|---|---|
| Foreign / worldwide income | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Long-stay instrument (filed) | 5 yearsSource Kemlu/Imigrasi Golden Visa booklet — Second home E33 · 5 years Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Local earn gate (filed) | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. |
Continue from this pair
US × Indonesia stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check US × Indonesia
US across six lands
US across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | No treaty in force | domestic foreign tax credit only (Form 1116) — no in-force treatySource IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Vietnam |
| Thailand | yesSource US–Thailand Income Tax Convention, signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998 (irs.gov/pub/irs-trty/thailand.pdf) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Thailand |
| IndonesiaHere | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Indonesia |
| Philippines | yesSource US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary foreign tax creditSource US–Philippines Convention Art 23 — Relief from Double Taxation (US credits PH tax; PH credits US tax); saving-clause exception under Art 6(4) — IRS philip.pdf Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Philippines |
| Malaysia | No treaty in force | domestic foreign tax credit only (Form 1116) — no treatySource IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Malaysia |
| Portugal | yesSource US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary foreign tax creditSource US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Portugal |
Vietnam
Thailand
Philippines
Malaysia
PortugalEight passports on Indonesia 8 overlays
| Passport | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| AU | yesSource DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Indonesia |
| SG | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | SG → Indonesia |
| KR | yesSource DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–ID Art 15 — 183 days in the fiscal year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Indonesia |
| CN | yesSource DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CN–ID Art 15 — 183 days within any twelve-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Indonesia |
| JP | yesSource DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Indonesia |
| UK | yesSource DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | UK → Indonesia |
| CA | yesSource DJP (pajak.go.id) tax treaty register — Canada P3B in force (effective 1999-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CRA countries-with-agreement table (Open Government CSV July 2024) does not list Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Indonesia |
| USHere | yesSource 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Indonesia |
AU
SG
KR
CN
JP
UK
CACells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From United States · US → Indonesia tax.
Also filed for Indonesia: Australia · Singapore · South Korea · China · Japan · United Kingdom · Canada.