According to the Indonesian Directorate General of Taxes, official publications from the Indonesian Ministry of Finance, &
| Country | Date of Treaty |
|---|---|
| Algeria | N/A |
| Armenia | N/A |
| Australia | 1992 |
| Austria | 1990 |
| Bahrain | 1993 |
| Bangladesh | 1991 |
| Belarus | N/A |
| Belgium | 1987 |
| Brazil | 1989 |
| Brunei | N/A |
| Bulgaria | 1991 |
| Cambodia* | N/A |
| Canada | 1987 |
| Chile | 2005 |
| China | 1986 |
| Croatia | 1992 |
| Czech Republic | 1991 |
| Denmark | 1990 |
| Egypt | 1991 |
| Finland | 1991 |
| France | 1982 |
| Germany | 1974 |
| Hong Kong | 1990 |
| Hungary | 1991 |
| India | 1983 |
| Iran | 2000 |
| Italy | 1983 |
| Japan | 1979 |
| Jordan | N/A |
| Kazakhstan | N/A |
| Korea (North) | N/A |
| Korea (South) | 1979 |
| Kuwait | 1994 |
| Laos | N/A |
| Luxembourg | 1990 |
| Malaysia | 1986 |
| Malta | 2001 |
| Mauritius | 1991 |
| Mexico | 1990 |
| Mongolia | N/A |
| Morocco | 1990 |
| Netherlands | 2002 |
| New Zealand | 1989 |
| Norway | 1992 |
| Pakistan | 1989 |
| Papua New Guinea | N/A |
| Philippines | 1989 |
| Poland | 1990 |
| Portugal | N/A |
| Qatar | N/A |
| Romania | 1991 |
| Russia | 1990 |
| Saudi Arabia | 1993 |
| Serbia | N/A |
| Seychelles | N/A |
| Singapore | 1981 |
| Slovakia | N/A |
| South Africa | 1995 |
| Spain | 1983 |
| Sri Lanka | 1991 |
| Sudan | N/A |
| Suriname | N/A |
| Sweden | 1988 |
| Switzerland | 1989 |
| Syria | N/A |
| Taiwan | 1989 |
| Tajikistan | N/A |
| Thailand | 1988 |
| Turkey | 1992 |
| Ukraine | 1992 |
| United Arab Emirates | 1991 |
| United Kingdom | 1987 |
| United States | 1988 |
| Uzbekistan | N/A |
| Venezuela | N/A |
| Vietnam | N/A |
| Zimbabwe* | N/A |
- Note: The treaties with Cambodia, Malaysia, and Zimbabwe have been ratified but are not yet effective, pending the exchange of ratification documents.
List of Countries without Tax Treaties with Indonesia
| Afghanistan | Albania | Andorra |
|---|---|---|
| Angola | Antigua and Barbuda | Argentina |
| Armenia | Bahamas | Barbados |
| Belize | Benin | Bhutan |
| Bolivia | Bosnia and Herzegovina | Botswana |
| Burkina Faso | Burundi | Cabo Verde |
| Cameroon | Central African Republic | Chad |
| Colombia | Comoros | Congo, Democratic Republic of the |
| Congo, Republic of the | Costa Rica | Cote d'Ivoire |
| Cuba | Cyprus | Djibouti |
| Dominica | Dominican Republic | East Timor (Timor-Leste) |
| Ecuador | El Salvador | Equatorial Guinea |
| Eritrea | Estonia | Eswatini |
| Ethiopia | Fiji | Gabon |
| Gambia | Georgia | Ghana |
| Greece | Grenada | Guatemala |
| Guinea | Guinea-Bissau | Guyana |
| Haiti | Honduras | Iceland |
| Iraq | Ireland | Israel |
| Jamaica | Jordan | Kenya |
| Kiribati | Kosovo | Kyrgyzstan |
| Latvia | Lebanon | Lesotho |
| Liberia | Libya | Liechtenstein |
| Lithuania | Madagascar | Malawi |
| Maldives | Mali | Marshall Islands |
| Mauritania | Micronesia, Federated States of | Moldova |
| Monaco | Mongolia | Montenegro |
| Mozambique | Myanmar (Burma) | Namibia |
| Nauru | Nepal | Nicaragua |
| Niger | Nigeria | North Korea |
| North Macedonia | Oman | Palau |
| Palestine | Panama | Papua New Guinea |
| Paraguay | Peru | Rwanda |
| Saint Kitts and Nevis | Saint Lucia | Saint Vincent and the Grenadines |
| Samoa | San Marino | Sao Tome and Principe |
| Senegal | Seychelles | Sierra Leone |
| Slovakia | Slovenia | Solomon Islands |
| Somalia | Somaliland | South Sudan |
| Sudan | Suriname | Syria |
| Tanzania | Togo | Tonga |
| Trinidad and Tobago | Tunisia | Turkmenistan |
| Tuvalu | Uganda | Uruguay |
| Vanuatu | Vatican City | Yemen |
| Zambia | Zimbabwe |
Insights on Future Treaties
While there may not be concrete information on ongoing negotiations with specific countries, Indonesia is likely to continue exploring opportunities to expand its tax treaty network to facilitate international trade and investment. Discussions with certain countries, particularly those with significant economic ties or strategic importance, may be prioritized in future treaty negotiations.
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