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Calculators · Indonesian tax tools

PPh 25 Instalment Calculator

Calculate your monthly PPh 25 instalment from last year's tax due minus tax credits already withheld by others.

Taxpayer type

Do not include PPh 25 you paid yourself; only subtract tax withheld or collected by others.

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

How it is calculated

  • Monthly PPh 25 instalment = (last year's tax due − PPh 21, 22, 23, 24 credits) ÷ 12 (Income Tax Law Article 25(1)).
  • This instalment is paid every month of the current year as a prepayment of this year's tax, then credited in the next annual return.
  • Income subject to final tax (such as the 0.5% final MSME tax) is not included in PPh 25 instalments.

Special rules apply to new taxpayers, banks, state-owned enterprises, listed companies, and certain situations (such as declining business) that can change the instalment. Consult us if this applies to you.