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Employee PPh 210.5% MSME tax

0.5% MSME Tax Calculator

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Taxpayer type

Turnover = total gross sales before expenses.

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

How it is calculated

  • A 0.5% final income tax on gross turnover each month, for annual turnover up to IDR 4.8 billion.
  • Individuals: cumulative turnover up to IDR 500 million a year is not taxed; tax starts once cumulative turnover passes IDR 500 million, and only on the excess.
  • Sole-proprietor PTs and cooperatives do not get this tax-free turnover threshold.

Since PP 20/2026 (effective 22 April 2026), individuals and sole-proprietor PTs may use the 0.5% rate as long as they meet the criteria, cooperatives for up to 4 years, while CVs, partnerships (firma) and regular PTs are no longer eligible. Income from independent professional work does not use this rate. Read the MSME tax article (in Indonesian).