According to the Organisation for Economic Co-operation and Development (OECD), a "wealth tax" is a recurrent taxes on individual net assets.
This tax is generally levied on the super-rich, with the aim of reducing economic inequality.
"In addition to net wealth taxes, taxes on wealth transfers, labour and capital income taxes, and capital gains taxes can have an impact on the distribution of wealth," said the OECD in its report, The Role and Design of Net Wealth Taxes (2018).
According to data collected by PricewaterhouseCoopers (PwC), there are currently at least 17 countries that implement a wealth tax.
Each country has different policies in terms of tax rates, taxpayer criteria, types of assets subject to tax, and so on.
In terms of tax rates, the countries with the highest wealth taxes are Colombia and France, which both apply a minimum rate of 1.5%.
Then the country with the lowest wealth tax is Uruguay, with a minimum rate of 0.1%, as shown in the chart.
As of April 2026, Indonesia does not yet have a similar policy. However, it seems that many citizens agree with the implementation of this tax.
According to a survey by the Center of Economic and Law Studies (Celios), in 2025, nearly 90% of respondents in Indonesia supported the implementation of a wealth tax.
"The majority of respondents also believe that a wealth tax can reduce economic inequality," said Celios in its report "The Republic of Oligarchs: Economic Inequality in Indonesia 2026".