Indonesia UMKM Tax Calculator: Final 0.5% (PP 55/2022)
Calculate the final 0.5% tax for small businesses (UMKM) in Indonesia under PP 55/2022, with the Rp500 million tax-free turnover for individuals.
The final tax is paid by the 15th of the following month. The scheme has a time limit for each taxpayer (7 years for individuals, 3 to 4 years for companies), after which normal bookkeeping and rates apply.
What it does
Under PP 55/2022, small businesses in Indonesia with turnover up to Rp4.8 billion a year can pay a final income tax of 0.5% of their gross monthly turnover instead of tax on profit. Individual entrepreneurs pay nothing on the first Rp500 million of turnover each year.
How to use it
- Type this month's turnover and the turnover earlier in the year.
- Choose whether you are an individual or a company.
- Read the tax-free part and the final tax to pay.
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 tax on Rp100 million of turnover?
0.5% = Rp500,000 for a company. An individual who had Rp450 million earlier in the year has Rp50 million still tax-free, so pays 0.5% of 50 million: Rp250,000.
Who can use the 0.5% rate?
Individuals and companies (PT, CV, firms, cooperatives) with turnover up to Rp4.8 billion a year, except some professions such as doctors, lawyers and consultants.
What is the Rp500 million exemption?
Since 2022 individual entrepreneurs pay no final tax until their turnover in the year passes Rp500 million; only the turnover above that is taxed at 0.5%.
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