What is the standard Indonesia corporate tax rate?

The standard rate is 22% on taxable income (penghasilan kena pajak). This rate applies to all domestic companies and permanent establishments (BUT) that do not qualify for the IDX listing discount.

Which companies qualify for the 11% discounted rate?

Domestic companies listed on the Indonesia Stock Exchange (IDX/BEI) with at least 40% of their shares freely traded by the public (public float) are entitled to a 50% reduction on the 22% rate, giving an effective 11% rate. The float condition must be met continuously throughout the tax year.

PPh Badan (Pajak Penghasilan Badan) is Indonesian corporate income tax levied on the net taxable income of legal entities. It is governed by Income Tax Law (UU PPh) and collected by the Directorate General of Taxes (DJP).

Is taxable income the same as accounting profit?

No. Taxable income is accounting profit adjusted for fiscal corrections: non-deductible expenses are added back, and tax-exempt income is excluded. Enter your DJP-adjusted figure for an accurate result.

Does this calculator cover the 0.5% UMKM final tax regime?

No. The PP 55/2022 final tax rate of 0.5% on gross turnover applies only to MSMEs with annual turnover up to IDR 4.8 billion. This tool covers the standard PPh Badan regime for larger companies.

Are there any minimum tax rules in Indonesia?

Under UU HPP 2021, a global minimum tax framework is being phased in for large multinational groups (Pillar Two). For domestic-only companies, there is no separate minimum corporate tax beyond standard PPh Badan. Consult a tax advisor for the latest regulation status.

Indonesia Corporate Tax Calculator

Name: Indonesia Corporate Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your taxable income and company type to calculate Indonesia corporate income tax (PPh Badan) at 22% or the 11% discounted rate for qualifying IDX-listed companies.

Company Details

Taxable Income (IDR)

Company Type

Standard Company — 22% All domestic companies and permanent establishments not meeting IDX float criteria

IDX-Listed (40%+ Public Float) — 11% 50% discount on the standard 22% rate for qualifying BEI/IDX-listed companies

Enter your taxable income and click Calculate Tax to see results.

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Summary

Enter your taxable income and company type to calculate Indonesia corporate income tax (PPh Badan) at 22% or the 11% discounted rate for qualifying IDX-listed companies.

How it works

Enter your company's annual taxable income in Indonesian Rupiah (IDR).
Select your company type: standard domestic or IDX-listed with 40%+ public float.
The calculator applies 22% for standard companies, or 11% for qualifying IDX-listed companies.
Tax payable, after-tax profit, and effective rate are shown instantly.
Use the breakdown panel to review each figure before preparing your tax return.

Use cases

Estimate quarterly PPh Badan installments (angsuran PPh Pasal 25) for cash flow planning.
Compare tax burden before and after an IDX listing with 40% public float.
Model after-tax profit for investor presentations or financial projections.
Prepare preliminary figures for annual corporate tax return (SPT Tahunan Badan).
Evaluate the tax saving from meeting the 40% public float threshold.
Cross-check DJP tax assessments for companies on a flat-rate regime.

Frequently Asked Questions

Last updated: 2026-07-23 · Reviewed by Nham Vu