Global Minimum Tax Implementation Timeline Indonesia 2024‑2028

Indonesia will implement the Global Minimum Tax (GMT) through Ministerial Regulation No. 136/2024, effective for the 2025 tax year. The Directorate General of Taxes identified three mechanisms—Income Inclusion Rule (IIR), Undertaxed Payment Rule (UTPR) and Qualified Domestic Minimum Top‑up Tax (QDMTT).

GMT applies to multinational groups whose consolidated sales reach at least EUR 750 million in at least two of the four preceding years, imposing a minimum 15 % effective tax rate in each jurisdiction. Indonesia has already qualified for the IIR and QDMTT provisions. The implementation schedule sets 2024 for the regulation, 2025 for IIR and QDMTT activation and taxpayer outreach, 2026 for UTPR activation and the top‑up tax payment deadline of 31 December 2026, 2027 for filing the GloBE Information Return, and 2028 for risk assessment and information exchange.

Because the GMT follows a common‑approach model, Indonesia will be subject to the tax even if it does not apply the rules domestically, and non‑compliance could shift tax rights to other countries. Approximately 5,000 Indonesian constituent entities are expected to be covered, prompting multinational firms to adjust tax planning, reporting and IT systems according to the timeline.