Rates
| Company | Rate |
|---|---|
| Resident companies (standard) | 22% |
| Turnover ≤ Rp50bn: profit attributable to the first Rp4.8bn of turnover (Art. 31E) | 11% |
| Listed companies with ≥40% free float held by ≥300 parties, each <5%, for ≥183 days a year | 19% |
| PT Perorangan and cooperatives with turnover ≤ Rp4.8bn (UMKM scheme) | 0.5% of turnover |
| Branch profits of foreign companies (after CIT) | 20% branch profits tax, treaty may reduce |
Estimate PPh Badan with Article 31E applied automatically.
Corporate Tax Calculator →From accounting profit to taxable profit
Taxable income starts from commercial profit and is adjusted with fiscal corrections (koreksi fiskal):
- Add back non-deductible costs: income tax itself, benefits in kind that are not taxable to employees, donations other than qualifying ones, entertainment without a nominative list, fines and penalties, and expenses relating to final-taxed or exempt income.
- Deduct income already taxed finally (deposit interest, rent of buildings, etc.) or exempt (dividends from Indonesian companies).
- Depreciation follows fiscal useful lives in four groups for non-building assets (4, 8, 16 and 20 years) and 10 or 20 years for buildings.
- Interest is limited by the 4:1 debt-to-equity rule.
Tax losses can be carried forward for five years (longer in some incentive regimes) but not carried back.
Main incentives
- Tax holiday — a 50%–100% CIT reduction for 5–20 years for large investments in pioneer industries.
- Tax allowance — an extra 30% investment deduction, accelerated depreciation and longer loss carry-forward for qualifying sectors and regions.
- Super deductions — up to 300% for research and development and up to 200% for vocational training and internships.
- Special Economic Zones and IKN — additional holidays and reductions for investments in KEK areas and the new capital, Nusantara.
Global minimum tax
PMK 136/2024 introduced the OECD Pillar Two rules from tax year 2025 for multinational groups with consolidated revenue of at least €750 million: an income inclusion rule, an undertaxed profits rule and a domestic minimum top-up tax that keeps Indonesian-sourced profits taxed at an effective 15%.
Compliance calendar
| Obligation | Deadline |
|---|---|
| PPh 25 monthly instalment | 15th of the following month |
| Withholding taxes (PPh 21, 23, 26, 4(2)) — payment | 15th of the following month |
| Monthly withholding returns | 20th of the following month |
| PPN payment and return (if PKP) | End of the following month |
| Annual return (SPT Tahunan PPh Badan) and PPh 29 | End of the 4th month after year end — 30 April for calendar years |
| Transfer pricing documentation (if required) | Available within 4 months of year end; summary attached to the SPT |
A company can extend the annual filing deadline by up to two months by notifying DJP before the deadline, but the tax must still be paid on time. Late filing of the corporate SPT costs Rp1,000,000, and late payment carries monthly interest at the finance ministry's reference rate plus a surcharge.
Summary only. Corporate tax positions depend on detailed facts — work with a registered tax consultant and check DJP.