DOING BUSINESS IN BATAM
VISA & TAX
Related topics about work in Batam
| Indonesia’s Labor Regulation |  |
| Foreign Investment | |
FIND OUT MORE DETAILS ABOUT VISA ON ARRIVAL (VOA)
You can directly obtain a Visa on Arrival (VOA) at:
Hang Nadim International Airport
Batam Center, Sekupang, Marina Teluk Senimba, Nongsapura, Habour Bay, Batu Ampar
- Sekupang
- Harbour Bay Batu Ampar
- Batam Center
- Nongsapura
- Marina Teluk Senimba
There are around 50 ferries trip/day in total from all harbours mentioned above.
VOA & VOA’s rats
The e-Visa on Arrival (e-VoA) can be applied through the website https://molina.imigrasi.go.id/. Please refer to this website for further information regarding requirements and cost.
As for the other VISA category, following tariff are applicable per person at each Indonesian Embassy:
- Transit VISA : US $15.00
- Visit VISA Prior Arrival : US $35.00
- Multiple trip VISA : US $75
- Resident VISA : US $60
TAX RATE IN INDONESIA
20% (final) tax on income
from bank deposit
5% tax on income from transfer of right on land and building
10% (final) tax on income from rent of land and building
Rates on Corporate Income Tax according to Art 29 are as follows
| Year | Tax Rates |
| Year 2019 | 25% |
| Year 2020 | 22% |
| Year 2021 | 22% |
| Year 2022 | 20% |
| Year 2023 | 22% |
| Year 2024 | 22% |
To entities as resident taxpayers & permanent establisment
| Taxable Income (in a year) | Tax Rates |
| IDR 50,000,000 or less | 10% |
| IDR 50,000,001 – IDR 100,000,000 | 15% |
| Over IDR 100,000,000 | 30% |
To an non-resident taxpayer other than a permanent establisment in Indonesia (or based on tax treaty)
| Taxable Income (in a year) | Tax Rates |
| Dividends | 20% |
| Interest, including premiums, discount, swap premiums, and compensation in accordance with a loan guarantee | 20% |
| Royalties, rent and other income connected with the use of property | 20% |
| Compensation for services employment activities | 20% |
| Gift and rewards | 20% |
| Pensions and other periodic payment | 20% |
To individual resident taxpayers
| Taxable Income (in a year) | Tax Rates |
| IDR 50,000,000 or less | 5% |
| IDR 50,000,000 – IDR 250,000,000 | 10% |
| IDR 250,000,000 – IDR 500,000,000 | 25% |
| Over IDR 500,000,000 | 30% |