International treaty

Indonesia: tax treaties

Tax treaties and related documents between the UK and Indonesia.

• From: HM Revenue & Customs
• Published: 17 August 2007
• Last updated: 8 May 2026 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 1994 UK-Indonesia Double Taxation Convention — in force

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1994 UK-Indonesia Double Taxation Agreement — in force

HTML

1994 UK-Indonesia Double Taxation Agreement — in force

PDF, 114 KB, 39 pages

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Details

Synthesised text of the Multilateral Instrument (MLI) and the 1994 UK-Indonesia Double Taxation Agreement — in force

 The 1994 UK-Indonesia Double Taxation Agreement has been modified by the Multilateral Instrument (MLI).

The modifications made by the Multilateral Instrument are effective in respect of the 1994 UK-Indonesia Double Taxation Agreement.

It is effective in the UK from:

• 1 January 2021 for taxes withheld at source on amounts paid or credited to non-residents
• 1 April 2021 for Corporation Tax
• 6 April 2022 for Income Tax and Capital Gains Tax

It is effective in Indonesia from 1 January 2022 for all other taxes.

1994 UK-Indonesia Double Taxation Agreement — in force

The 1994 UK-Indonesia Double Taxation Agreement entered into force on 14 April 1994.

It is effective in UK from:

• 1 April 1995 for Corporation Tax
• 6 April 1995 for Income Tax and Capital Gains Tax

It is effective in Indonesia from 1 January 1995.

Published 17 August 2007

Last updated 8 May 2026 + show all updates

1. 8 May 2026

   Information about the 'Synthesised text of the Multilateral Instrument and the 1994 UK-Indonesia Double Taxation Agreement — in force' has been added.

2. 17 August 2007

   First published.