Next Indonesia tax deadline
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Counts down to 11:59 pm in the tax authority's time zone and moves to the next deadline automatically. If a date falls on a weekend or public holiday, check the official date, as some authorities allow the next business day.
Upcoming dates
15 October 2026
Pay September withholding taxes and PPh 25
PPh 21, 23, 26, 4(2) and monthly PPh 25 instalments for September, plus UMKM 0.5% on September turnover.
Upcoming
20 October 2026
File September withholding returns
SPT Masa PPh 21/26 and the unified withholding return for September in Coretax.
Upcoming
2 November 2026
Pay and file September PPN
PPN for September is due at the end of October; 31 October is a Saturday, so the deadline moves to Monday 2 November.
Upcoming
16 November 2026
Pay October withholding taxes and PPh 25
Monthly payments for October, including UMKM 0.5%. The 15th is a Sunday, so payment moves to Monday 16 November.
Upcoming
20 November 2026
File October withholding returns
Monthly PPh returns for October.
Upcoming
30 November 2026
Pay and file October PPN
PPN return and payment for October.
Upcoming
15 December 2026
Pay November withholding taxes and PPh 25
Monthly payments for November.
Upcoming
21 December 2026
File November withholding returns
Monthly PPh returns for November. The 20th is a Sunday, so filing moves to Monday 21 December.
Upcoming
31 December 2026
Pay and file November PPN
PPN return and payment for November.
Upcoming
15 January 2027
Pay December withholding taxes
Includes the December PPh 21 year-end settlement for employees.
Upcoming
31 January 2027
Employers issue Form 1721-A1
Annual withholding slips for 2026 must be given to employees by the end of January.
Upcoming
31 March 2027
Individual annual return (SPT Tahunan OP) — tax year 2026
File in Coretax and pay any PPh 29 balance first. Late filing costs Rp100,000.
Upcoming
30 April 2027
Company annual return (SPT Tahunan Badan) — tax year 2026
For calendar-year companies, with PPh 29 paid before filing. Late filing costs Rp1,000,000.
Upcoming
The monthly rhythm (PMK 81/2024)
Since 1 January 2025, PMK 81/2024 has standardised monthly deadlines so that almost everything is paid on the same day:
| Tax | Pay by | Report by |
|---|---|---|
| PPh 21, 23, 26, 4(2), 15, 22 withheld | 15th of the following month | 20th of the following month |
| PPh 25 instalments | 15th of the following month | — (no separate monthly return) |
| UMKM 0.5% final tax | 15th of the following month | In the annual SPT |
| PPN and PPnBM | End of the following month | End of the following month |
| Stamp duty collected | 15th of the following month | 20th of the following month |
If a deadline falls on a weekend or national holiday (including collective leave days), it moves to the next working day.
Annual returns
| Return | Deadline | Notes |
|---|---|---|
| SPT Tahunan — individuals | 31 March | For tax year 2025 a one-off waiver let individuals file until 30 April 2026 without penalty |
| SPT Tahunan — companies | End of the 4th month after year end | 30 April for calendar-year companies |
| Extension | Up to 2 months | Notify DJP before the deadline; tax must still be paid on time |
| Form 1721-A1 to employees | 31 January | Employer obligation |
Late penalties
| Late item | Fine |
|---|---|
| Individual annual SPT | Rp100,000 |
| Company annual SPT | Rp1,000,000 |
| Monthly PPN return | Rp500,000 |
| Other monthly returns | Rp100,000 |
Tax paid late also carries monthly interest calculated from the finance ministry's reference rate, for up to 24 months.
Ready to file? Follow the Coretax walkthrough.
How to File SPT →
VERIFY DATES
Dates can move for holidays and DJP sometimes announces relief. Always confirm at DJP.
Frequently Asked Questions
When is the tax filing deadline in Indonesia?+
31 March for individual annual returns and 30 April for calendar-year companies. Monthly taxes are paid by the 15th and reported by the 20th of the following month, and PPN by the end of the following month.
What is the deadline for monthly PPh 21 payment?+
The 15th of the following month for payment, and the 20th for filing the monthly PPh 21 return, under PMK 81/2024.
Can I get an extension for my SPT Tahunan?+
Yes, up to two months by notifying DJP before the deadline. Any tax due must still be paid by the original deadline.