UMKM 0.5% final income tax calculator
Indonesia's 0.5% UMKM final income tax (PP 55/2022 as amended by PP 20/2026 — now permanent for individuals and single-shareholder PT Perorangan) is computed on turnover, not profit. For individuals the first Rp500 million of annual turnover is tax-free; 0.5% applies only to the excess, as long as annual turnover stays ≤ Rp4.8 billion. Example: Rp800 million turnover → Rp300 million taxable → Rp1,500,000 final tax per year. It is deposited monthly, by the 15th of the following month (PMK 81/2024). Note: independent professionals (lawyers, accountants, architects, consultants, doctors, notaries, etc.) are excluded — they use the NPPN deemed-profit method + progressive Article 17 rates. Above Rp4.8 billion you must register as PKP.
Enter your turnover — annual or monthly — and see the 0.5% final tax due after the Rp500 million free band.
The 0.5% scheme is for businesses (individuals & PT Perorangan) with turnover ≤ Rp4.8 billion/year. Independent professional services — lawyers, accountants, architects, consultants, doctors, notaries, appraisers, actuaries, and certain performers — do not qualify: they use NPPN (a deemed-profit norm, typically 50% for professionals in provincial capitals) with progressive Article 17 rates.
Tagihin totals the turnover from your paid invoices, so the figure for your 15th-of-the-month deposit is ready to copy — not rebuilt from bank statements.
Track your turnover automatically from paid invoices →
No credit card required — start on the free plan.
Tagihin only formats and computes documents for you. This is general information, not tax advice — please confirm with the DJP (Indonesian tax office) or your tax consultant.