🇮🇩 Indonesia · 2026
Corporate Tax Calculator (PPh Badan)
Estimate PPh Badan at 22%, including the Article 31E facility that halves the rate on part of the profit for companies with turnover up to Rp50 billion, and the 19% rate for qualifying listed companies.
Tax year 2026Last reviewed 2 Oct 2026
Corporate tax rates for 2026
| Company | Rate |
|---|
| Standard resident company | 22% |
| Turnover up to Rp50bn — profit attributable to the first Rp4.8bn of turnover (Article 31E) | 11% |
| Listed on IDX, ≥40% of shares publicly held by ≥300 parties, each holding under 5%, for at least 183 days | 19% |
| PT Perorangan and cooperatives using the UMKM scheme (turnover up to Rp4.8bn) | 0.5% of turnover, final |
The 22% rate was set by UU HPP in 2021, which cancelled a planned cut to 20%. It is unchanged for 2026.
How Article 31E works
Resident companies with gross turnover of no more than Rp50 billion get a 50% reduction in the rate — to 11% — on the share of their taxable profit that corresponds to Rp4.8 billion of turnover. The rest of the profit is taxed at 22%.
Facility portion = (Rp4,800,000,000 ÷ gross turnover) × taxable profit
Tax = 11% × facility portion + 22% × (taxable profit − facility portion)
If turnover is Rp4.8 billion or less, the whole profit is taxed at 11%. The facility is automatic — it is claimed on the annual return, not by application.
Paying and filing
- PPh 25 instalments are paid monthly by the 15th, normally one-twelfth of last year's tax after credits.
- The annual corporate return (SPT Tahunan PPh Badan) is due by the end of the fourth month after the financial year — 30 April for calendar-year companies — with any PPh 29 balance paid before filing.
- Taxes withheld by customers (PPh 23) and paid on imports (PPh 22) are credited against the year's tax.
ESTIMATE ONLY
Fiscal adjustments, loss carry-forwards (up to five years), tax holidays and special industry rules can change the result. Have your SPT prepared or reviewed by a registered consultant and confirm with DJP.
Frequently Asked Questions
What is the corporate tax rate in Indonesia in 2026?+
The standard rate is 22%. Companies with turnover up to Rp50 billion pay 11% on the share of profit linked to the first Rp4.8 billion of turnover (Article 31E), and qualifying listed companies pay 19%.
When is the corporate tax return due?+
By the end of the fourth month after the financial year ends — 30 April for companies with a calendar financial year. Any balance (PPh 29) must be paid before filing.
Can a PT use the 0.5% UMKM rate?+
Only a PT Perorangan (single-person company). Under PP 20/2026, regular PT companies, CVs and firma must use normal corporate tax on profit.
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