If a company’s annual revenue is less than IDR 50 billion or about USD 3.5 million, it is treated as a small-sized business and can get a 50% tax exemption on a corporation tax. The tax rate can be then lowered to 10% if some other requirements are fulfilled.
However, sky is the limit. For some Indonesian companies with revenue less than IDR 4.8 billion (about $550,000), the corporation tax rate can reach the record-low 0.5%.