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IndonesiaUpdated Jun 20, 2026

Lease Tax

Lease Tax is an income tax levied based on the income generated from a lease transaction.

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Last reviewedJune 2026

Lease Tax is an income tax levied based on the income generated from a lease transaction.

It is calculated based on the rental income specified in the lease agreement.

Key Functions:

  • Imposes tax on the income earned by the lessor from renting out property.
  • Collected by the government to fund public services and infrastructure.
  • Required to be paid by the lessor as part of their tax obligations.
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