Estimate your business and salary tax
Estimate PPh 21, the 0.5% final MSME tax, PPh 23, PPh 4(2) and VAT (PPN) under the rules in force as of October 2026. Results update as you type.
These results are estimates, not tax advice. What you actually owe follows DJP rules and your business's circumstances.
Income tax for permanent employees. The annual calculation is used in December; January to November are withheld at the average effective rate (TER).
Annual calculation
- PTKP status
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- Annual gross
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- Job expense (5%, max IDR 6 million)
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- Annual pension contributions
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- Non-taxable income (PTKP)
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- Taxable income (PKP)
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- Highest bracket reached
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- Effective rate
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- Monthly average
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- Annual PPh 21
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Monthly withholding January–November (TER)
- TER category
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- TER rate
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- PPh 21 withheld per month
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The difference between the TER withholdings and the annual tax is paid or refunded in December. Employees without an NPWP and irregular income such as THR or bonuses aren't included here.
A 0.5% final tax on turnover for businesses with up to IDR 4.8 billion turnover a year.
- Rate
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- Tax-free turnover
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- Taxable turnover
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- Tax
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This year's turnover is over IDR 4.8 billion. From the next tax year, your business uses the regular rates instead of 0.5%.
Newly registered CVs, firms, PTs and BUMDes can no longer use this rate. Those registered earlier keep it only until their period ends.
Since PP 20/2026, individuals and sole-founder PTs can use the 0.5% rate with no time limit. Individuals pay no tax on the first IDR 500 million of turnover each year.
Withheld by the payer on dividends, interest, royalties, prizes, rent and services.
- Rate
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- Tax
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- Received after tax
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Recipients without an NPWP are withheld at double the rate. Dividends to domestic companies are generally exempt.
Final tax on renting and selling land or buildings, construction services, deposit interest and more.
- Rate
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- Tax
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- Received after tax
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Deposit and savings interest on balances up to IDR 7.5 million isn't taxed. Construction rates depend on the business's certificate and qualification.
12% VAT on a base of 11/12 of the price for ordinary goods and services, so the effective rate is 11%.
- Price before VAT
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- Tax base (DPP)
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- Effective rate
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- VAT
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- Total invoice
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PPnBM (luxury goods sales tax) isn't calculated here.
Rules used: UU HPP, PP 58/2023 and PMK 168/2023 (PPh 21), PP 55/2022 as amended by PP 20/2026 (MSME), PP 34/2016, PP 34/2017, PP 9/2022 (PPh 4(2)) and PMK 131/2024 (VAT). Updated October 2026.
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