Calculate Indonesian tax

Experimental · partial coverage. Runs locally in your browser. Amounts are not uploaded or saved by this tool. Independent calculator, not affiliated with DJP.

The reference catalogue contains all 193 object options from the downloaded DJP calculator, not every national or historical filing code. Income-tax coverage ends on 2024-12-31; selected domestic VAT scenarios also cover 2025. Unsupported dates and scenarios are blocked. Check coverage before relying on a result.

For annual Article 17 tax, use the tax-year end date (31 December). Construction uses the payment date, not the contract date. Date alone does not determine whether a transaction is taxable.

Object names and codes are a reference snapshot, not a period-validated filing registry. A calculated transaction does not validate its displayed code for historical filing. English descriptions are explanatory translations; official Indonesian wording is retained.

Enter whole rupiah using digits only. No commas, decimal fractions or exponent notation. Taxable bases must already exclude legally permitted exclusions; this tool does not determine them.

Choose a scenario, enter its amount and confirm the assumptions.

Coverage and historical limits

ScenarioAudited datesIncluded
Annual resident Article 172022-01-01 – 2024-12-31Tax from already determined PKP. No monthly TER, gross-to-PKP, gross-up or final-period reconciliation.
PPh 232016-01-01 – 2024-12-31Standard services 24-104-01 through 65; taxable awards, asset rental, interest and royalties. Dividends and service objects 66–69 are reference only.
Land/building rental2018-01-02 – 2024-12-31Ordinary rental; no accommodation or build-operate-transfer transition cases.
Construction2022-02-21 – 2024-12-31PP 9/2022 provider/certificate categories; payment excluding VAT.
Corporate income tax2009-01-01 – 2024-12-31Calendar-year standard rate: 28% in 2009, 25% in 2010–2019, 22% in 2020–2024. Article 31E allocates the reduced rate by annual turnover up to IDR 50 billion. No listed-company reduction, final-turnover regime or credits.
Ordinary domestic VAT2010-04-01 – 2024-12-3110% through 2022-03-31; 11% from 2022-04-01. No export, exemption, special base or facility.
2025 domestic VAT2025-01-01 – 2025-12-31Explicit non-luxury and luxury scenarios under PMK 131/2024. Statutory 12%, adjusted 11/12 DPP where applicable, and the January final-consumer transition. VAT only; no PPnBM amount, imports, special regimes or facilities.
PPh 22, PPh 15, other final-tax objects, PPnBMNot auditedReference only. No automatic or user-invented rate fallback.

Coverage limits are conservative audit boundaries, not legal repeal dates. Use the explicit 2025 VAT scenarios for that year, not the historical ordinary-base mode. No scenario supports 2026 or later yet. Full historical code validity and the remaining tax scenarios are not implemented yet.

For salary after tax and employee contributions, use the separate Take-Home Pay Calculator. This calculator focuses on tax, not net salary.

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Indonesian Tax Calculator Guide

About this tool

Calculate selected Indonesian tax scenarios using explicit dates and exact integer-fraction arithmetic. This experimental release includes a reference catalogue of 193 object options from the DJP calculator, but only selected scenarios have audited calculation rules. Historical filing-code validity is not verified. Income-tax coverage ends in 2024; selected domestic VAT scenarios cover 2025. No scenario supports 2026 or later yet.

Questions

Does this cover every Indonesian tax object and historical period?
No. The catalogue contains all 193 object options in the downloaded DJP calculator HTML, not a complete national or historical filing registry. Calculation coverage is narrower and listed on the tool. Unsupported periods and scenarios are blocked rather than assigned a guessed rate.
What changes for VAT in 2025?
Select an explicit 2025 domestic scenario. The statutory rate is 12%. For ordinary non-luxury goods/services, DPP is 11/12 of the price, giving an effective 11% burden. Luxury final-consumer supplies use that adjusted base only in January, then the full price from February. Other taxable domestic luxury supplies use the full price throughout 2025. PPnBM amounts, special regimes, imports and 2026 are not supported.
Why can the result contain a fraction of a rupiah?
Gross-up and VAT-inclusive calculations can produce recurring fractions. The calculator preserves those fractions exactly instead of silently rounding them. Results are before tax-document rounding, except for the explicitly applied statutory PKP rounding.
Are my income or transaction amounts stored?
Calculations run in the browser. This tool does not upload inputs, put them in the URL, or save them in browser storage. Copying a calculation sends it to your clipboard only when you choose that action.