DJP: Deadline for Global Minimum Tax Return Extended by Two Months
Jakarta, CNBC Indonesia — The Directorate General of Taxes (DJP) at the Ministry of Finance has extended the deadline for filing annual tax returns under the Global Anti-Base Erosion (GloBE) rules. For the first year in which GloBE applies, the filing period may be extended by up to two months.
Normally, annual income tax returns under GloBE must be filed no later than four months after the end of the GloBE tax year. However, taxpayers may extend the filing period by up to two months in the first year of GloBE taxation.
For example, a taxpayer first subject to GloBE for the January–December 2025 financial year would file its 2026 GloBE annual income tax return. The payment deadline for the GloBE tax-year 2026 return is 31 December 2026, while the filing deadline is 30 April 2027, four months later. In the first year, however, the filing deadline can be extended by two months, to 30 June 2027.
“So we call it the GloBE year of taxation 2025. It will be reported in the GloBE tax-year 2026 return. The payment deadline for the GloBE tax-year 2026 return is 31 December 2026, while the filing deadline is 30 April 2027. But, because this is the first year, it can be extended to 30 June 2027,” said Ririn Wahyuni Nasrul, a tax examiner with the DJP’s International Taxation Directorate, as quoted on Thursday (29 October 2026).
The tax applies to multinational enterprise groups with annual gross revenue of at least €750 million. This threshold must have been met in at least two of the four years before the GloBE year of taxation. The groups will be subject to a minimum tax rate of 15%.
Indonesia’s GloBE rules took effect in 2025. The government will therefore examine revenue figures for 2021–2024 and whether the multinational groups’ effective tax rates were below 15%.
“The status is a common approach. We have no choice but to implement it, so that any additional tax that our taxpayers have underpaid can be paid in Indonesia,” she said.
Three mechanisms
She said the GloBE rules have three mechanisms. The first is the Qualified Domestic Minimum Top-up Tax (QDMTT), which allows additional tax to be imposed on domestic taxpayers that are constituent entities of multinational groups whose effective tax rate is below 15%. For example, the government can collect top-up tax from a multinational group operating in Indonesia if its effective rate falls below that threshold.
“Taxpayers in Indonesia may want to focus first on the QDMTT mechanism. Indonesia has obtained QDMTT status, so it is entitled to collect first any top-up tax underpaid by multinational groups operating in Indonesia,” she said.
The second mechanism is the Income Inclusion Rule (IIR). It imposes additional tax on a domestic taxpayer that is a parent entity when a subsidiary of the multinational group is taxed at an effective rate below 15% in another country. For example, if a group’s parent is in Indonesia and its subsidiary is based in a country that has not implemented GloBE, Indonesia may collect the top-up tax under the IIR.
The final mechanism is the Undertaxed Payment Rule (UTPR). It provides for additional tax when the IIR has not been applied by the parent entity and/or the top-up tax has not been fully collected, where another constituent entity of the multinational group is taxed at an effective rate below 15% in another country.