Withholding tax calculator (PPh 21 & PPh 23) + PPN
When an Indonesian company pays a freelancer, it withholds income tax from the invoice: individuals are withheld under PPh 21 (non-employee) at an effective 2.5% of the gross (50% DPP × the 5% bracket, PMK 168/2023), while corporate vendors are withheld under PPh 23 at 2% for services. Example: a Rp10,000,000 fee withheld at 2% means Rp200,000 deducted; if you are PKP, add 11% PPN (Rp1,100,000) for a Rp11,100,000 invoice, and the client transfers Rp10,900,000. Without an NPWP the rate rises: PPh 21 ×120%, PPh 23 ×200%. This calculator works both ways — forward from your fee, or reverse from the amount withheld — and the withholder (your client) must issue you a bukti potong via e-Bupot.
Work out PPh withholding and PPN both ways — forward (from your fee) and reverse (a client withheld 2% = Rp X, what was the gross?).
Want the annual tax on your turnover instead? Try the UMKM 0.5% final tax calculator.
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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.