Indonesia: gains on mutual fund units are tax exempt
According to PwC (June 11, 2026), the 0.1% applies to sales of shares on the IDX exchange, while gains on mutual fund units (reksa dana) are exempt income. Deposit 20%, bonds 10%, rent 10% and sale 2.5% match.
What this changes in the calculation
Fund: was 0.1%, becomes 0% for mutual fund units (a clarification, not a new rule).