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Indonesia VAT Rates 2026

Indonesia (Indonesia) levies Value Added Tax under the name NPWP (Nomor Pokok Wajib Pajak — Taxpayer Identification Number). The standard rate is 11%, applied to most goods and services. Reduced rates of 0% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/ID endpoint to get Indonesia rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/ID
# No authentication required for rate lookups

# Response:
# { "country_code": "ID", "standard_rate": 11,
#   "reduced_rates": [0], "currency": "IDR" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Indonesia standard rate.

// 1. Validate the customer's Indonesia VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/ID/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Indonesia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/ID').then(r => r.json());
// → { standard_rate: 11, reduced_rates: [0] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Indonesia standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Indonesia VAT

Indonesia raised its VAT rate from 10% to 11% in April 2022 (with a further increase to 12% planned). The NPWP is a 15-digit identifier transitioning to a 16-digit NIK-based format as part of tax ID reform. Indonesia is the fourth most populous country and the largest economy in Southeast Asia.

The Indonesia NPWP is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Indonesia business customer, validate their VAT registration number first.

VAT rates in other EU countries