Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Employers can reimburse employees for using personal vehicles for business travel, commuting, or company-owned cars.
While Indonesia does not have a statutory mileage rate, companies should ensure that reimbursement policies are fair, consistent, and well-documented.
Reimbursement options include:
- A fixed rate per kilometre
- Actual fuel and maintenance cost reimbursements
For tax-related considerations, refer to the Directorate General of Taxes (DJP).
Last changed 2026-01-26