Indonesia: Digital services tax provisions in United States-Indonesia Agreement on reciprocal trade
Progress
Current status
adopted
19 Feb 2026 adopted
Scope
Implementers
Indonesia
United States of America
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
bi- or plurilateral agreement
Timeline of events
United States and Indonesia signed Agreement on Reciprocal Trade including digital services tax provisions
On 19 February 2026, the United States and Indonesia signed an Agreement on Reciprocal Trade. Section 3 of the Agreement governs digital trade and technology. Under Article 3.1, Indonesia agrees not to impose impose digital services taxes, or simila…
Event type
treaty
Action type
adoption
Government branch
executive
Government body
central government