Skip to content
KPKawanPajak
Dashboard Ask AI for free
Calculators · Indonesian tax tools

PPh 23 Calculator for Services, Rental, Interest & Royalties

Calculate PPh 23 withholding on services, rental, interest, royalties, and prizes, including the rate without an NPWP and gross-up.

Does the recipient have an active NPWP/NIK?
Tax borne by the payer (gross-up)?

Estimate based on the rules as of 1 November 2026. Calculated on your device.

How it is calculated

  • 15% of gross: dividends (to entities), interest, royalties, and prizes and awards. 2%: rental of assets other than land/buildings and services (Income Tax Law Article 23).
  • Recipients without an NPWP pay a 100% higher rate: 4% or 30%. As long as the NIK has not been activated as an NPWP, the higher rate still applies.
  • The withholding base is the gross amount excluding VAT. Gross-up: the payer bears the tax so the recipient still receives the agreed amount; gross = amount ÷ (1 − rate).

Dividends to individuals and land/building rental are not subject to PPh 23 (separate rules apply). Read the PPh 23 on services guide.