Change of https://www.gov.uk/government/publications/indonesia-tax-treaties

Change description : 2026-05-08 09:40:00: Information about the ‘Synthesised text of the Multilateral Instrument and the 1994 UK-Indonesia Double Taxation Agreement – in force’ has been added. [Guidance and regulation]

Showing diff : ..2026-05-08 08:41:29.807215136 +00:00

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

HTML

1994 UK-Indonesia Double Taxation Agreement — in force

HTML

1994 UK-Indonesia Double Taxation Agreement — in force

PDF, 114 KB, 39 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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.

Updates to this page

Published 17 August 2007
Last updated 8 May 2026 + show all updates

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

  2. First published.

Sign up for emails or print this page

Update history

2026-05-08 09:40
Information about the ‘Synthesised text of the Multilateral Instrument and the 1994 UK-Indonesia Double Taxation Agreement – in force’ has been added.