Indonesia PPN Calculator: 12% VAT with the 11/12 Tax Base
Add or remove PPN in Indonesia: 12% on a tax base of 11/12 of the price for ordinary goods and services, 11% in effect, or 12% on luxury goods.
Since 1 January 2025 the PPN rate is 12%, but for goods and services that are not luxury goods it is charged on an other-value base of 11/12 of the price (PMK 131/2024), so the burden stays at 11%.
What it does
Value added tax in Indonesia (PPN) is charged by registered businesses (PKP) on sales of goods and services. The law raised the rate to 12% in 2025, but only luxury goods pay the full 12%; on everything else the 12% applies to 11/12 of the price. The business pays the tax office the output PPN minus the input PPN.
How to use it
- Type the amount and choose whether it includes PPN.
- Tick the box for luxury goods and add the input PPN.
- Read the tax base, the PPN and the PPN payable.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much PPN on Rp1,000,000?
The tax base is 11/12 × 1,000,000 = Rp916,667 and 12% of it is about Rp110,000, the same as 11% of the price: the total is Rp1,110,000.
Is PPN 11% or 12%?
The rate is 12%, but for ordinary goods and services the base is 11/12 of the price, so you pay 11% in effect. Only luxury goods subject to PPnBM pay 12% of the full price.
How do I take PPN out of a price?
Divide by 1.11 for ordinary goods: Rp1,110,000 ÷ 1.11 = Rp1,000,000. For luxury goods divide by 1.12.
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