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Calculators · Indonesian tax tools

12% VAT Calculator (11/12 Tax Base)

Calculate VAT from prices before or after tax, for non-luxury and luxury goods, plus the difference between output and input VAT.

Amount you have
Type of goods/services

Input VAT = VAT you pay when buying goods/services for your business, shown on suppliers' tax invoices.

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

How it is calculated

  • VAT rate 12% (HPP Law). For non-luxury goods and services, the tax base (DPP) uses another value of 11/12 of the price, so the effective VAT is 11% (PMK 131/2024).
  • Luxury goods subject to PPnBM: 12% VAT on the full price. PPnBM itself is calculated separately and is not included in this calculator.
  • Price including VAT: price before VAT = price ÷ (1 + 12% × tax base ratio).
  • VAT payable = output VAT − input VAT. If input VAT is larger, the overpayment can be carried forward to the next period.

Only VAT-registered businesses (PKP) charge VAT. Read 12% VAT and the other-value tax base.