Politics · Indonesia · 2 hrs ago
Indonesia Extends First-Year Global Minimum Tax Filing Deadline
Indonesia’s tax authority has extended the first-year filing deadline for returns under the global minimum tax rules.
The rules apply to multinational groups with annual revenue of at least €750 million in at least two of the previous four years.
They require a minimum effective tax rate of 15% and took effect in Indonesia in 2025.
For a group’s 2025 tax year, the return is due by April 30, 2027, but the extension allows filing by June 30, 2027; payment is due by December 31, 2026.
Indonesia can use a domestic top-up tax to collect extra tax where a group’s effective rate in the country is below 15%.
The extension gives groups in their first year more time to file, while Indonesia’s rules aim to collect any additional tax owed there.
Indonesia has extended the first-year deadline for filing global minimum tax returns by up to two months.
The usual filing deadline is four months after the end of the Global Anti-Base Erosion (GloBE) tax year.
For the example given, the deadline moves from 30 April 2027 to 30 June 2027.
The rules apply to multinational groups with annual revenue of at least EUR750 million in at least two of the preceding four years.
The minimum effective tax rate under the rules is 15%.
- Who
- Indonesia’s Directorate General of Taxes announced the extension. It affects qualifying multinational corporate groups.
- What
- The first-year GloBE tax return filing period can be extended by up to two months.
- When
- The extension applies in the first year the group is subject to GloBE. For the example cited, filing is due by 30 June 2027.
- Where
- Indonesia.
- Why
- The extension gives taxpayers more time to file their first-year GloBE returns.
This story does not have two clearly opposing sides.
Indonesia’s GloBE rules came into effect.
The payment deadline for the 2026 GloBE tax-year return in the example.
The standard filing deadline in the example, four months after the end of the tax year.
The extended filing deadline for the first year in the example.
- Filing extension
- Up to two months
- Standard filing period
- Four months after the end of the GloBE tax year
- Example filing deadline
- 30 June 2027
- Revenue threshold
- At least EUR750 million in at least two of the preceding four years
- Minimum effective tax rate
- 15%
What people are saying
However, because this is the first year, it can be extended to 30 June 2027
We call it the 2025 GloBE year of imposition. It will be reported in the 2026 GloBE tax year return.