# Indonesia Global Minimum Tax implementation

> Developing situation record from CLSTR: https://clstr.news/situations/indonesia-global-minimum-tax-implementation
> Updated: 2026-10-29T01:21:58.000Z. Sources: 7. Developments: 2.

Indonesia is implementing the Global Anti-Base Erosion (GloBE) rules, establishing a 15% minimum tax rate for multinational enterprise groups with annual consolidated gross revenues of at least EUR 750 million. 

The Directorate General of Taxes (DJP) has identified approximately 5,600 taxpayers subject to this framework. Implementation includes the Qualified Domestic Minimum Top-up Tax and the Income Inclusion Rule, effective January 1, 2025, followed by the Undertaxed Payment Rule on January 1, 2026. 

Exemptions apply to government bodies, international organizations, non-profit organizations, pension funds, and certain investment entities. Taxpayers are currently registering through the Coretax administrative platform.

## Timeline

### 2026-10-29: Indonesia Ministry of Finance announces Rp632 trillion tax incentive plan

Indonesia's Finance Ministry plans Rp632 trillion in tax incentives for 2027, while officials warn Jakarta about regional bond risks and PKB calls for a tax review on sanitary pads.

7 sources. https://clstr.news/cluster/indonesia-implements-15-global-minimum-tax-for-multinationals

### 2026-10-18: Indonesia identifies 5,600 taxpayers for Global Minimum Tax

Indonesia's tax authority identifies 5,600 taxpayers for the 15% Global Minimum Tax and reviews non-taxable income thresholds to improve the national tax ratio.

2 sources. https://clstr.news/cluster/indonesia-identifies-5600-taxpayers-for-global-minimum-tax

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Cite as: Indonesia Global Minimum Tax implementation. CLSTR, https://clstr.news/situations/indonesia-global-minimum-tax-implementation