{"id":6108,"date":"2026-06-19T01:43:49","date_gmt":"2026-06-18T18:43:49","guid":{"rendered":"https:\/\/investinasia.id\/blog\/?p=6108"},"modified":"2026-06-19T10:02:21","modified_gmt":"2026-06-19T03:02:21","slug":"indonesia-corporate-tax-rate","status":"publish","type":"post","link":"https:\/\/investinasia.id\/blog\/indonesia-corporate-tax-rate\/","title":{"rendered":"Corporate Income Tax Indonesia: What PT PMA Owners Need to Know in 2026"},"content":{"rendered":"<p><strong>Corporate income tax (PPh Badan)<\/strong> in Indonesia is a 22% levy on a company&#8217;s net taxable profit, charged under Article 17(1)(b) of Law No. 7 of 2021 on Tax Harmonization (the HPP Law). That rate has applied since the 2022 tax year and is still in effect for 2026. For a <a href=\"https:\/\/investinasia.id\/blog\/what-is-a-pma-company\/\">PT PMA structure<\/a>, it&#8217;s the baseline number every other tax calculation in this article builds on.<\/p>\n<p><strong>Also read:<\/strong> <a href=\"https:\/\/investinasia.id\/blog\/pma-company-tax\/\">6 Corporate Taxes for PT PMA in Indonesia You Should Understand<\/a><\/p>\n<div style=\"background: #d5e6e5; border: 1px solid #223666; border-radius: 8px; padding: 18px 22px; margin: 24px 0;\">\n<p style=\"margin: 0 0 10px 0; font-weight: bold; color: #223666;\">Key Takeaways<\/p>\n<ul style=\"margin: 0; padding-left: 20px;\">\n<li>The standard corporate income tax rate for PT PMA stays at 22% for 2026, under Article 17(1)(b) of the HPP Law.<\/li>\n<li>Since Government Regulation No. 20 of 2026 (April 22, 2026), standard PT entities, including PT PMA, can no longer use the 0.5% final tax rate. That facility is now limited to individuals, sole-shareholder PT Perorangan, and cooperatives.<\/li>\n<li>A 50% discount on part of taxable income under Article 31E still exists for companies with turnover up to IDR 4.8 billion, but few PT PMA qualify, since the minimum PT PMA investment value is IDR 10 billion.<\/li>\n<li>VAT, withholding tax, and transfer pricing documentation are separate obligations from corporate income tax, mostly filed through Coretax.<\/li>\n<li>The 2026 annual corporate tax return deadline was pushed to May 31, but the related tax payment deadline has not been extended.<\/li>\n<\/ul>\n<\/div>\n<h2>What Regulations Govern Corporate Income Tax in Indonesia?<\/h2>\n<ol>\n<li><strong>Law No. 7 of 2021<\/strong> on Tax Harmonization (HPP Law) \u2014 sets the 22% standard corporate income tax rate under Article 17(1)(b) and the 19% rate for qualifying listed companies under Article 17(2)(b).<\/li>\n<li><strong>Government Regulation No. 55 of 2022<\/strong> \u2014 implements the SME final tax facility and Article 31E discount mechanics.<\/li>\n<li><strong>Government Regulation No. 20 of 2026<\/strong> \u2014 amends PP No. 55\/2022, removing standard PT entities from 0.5% final tax eligibility, effective April 22, 2026.<\/li>\n<li><strong>Ministry of Finance Regulation No. 172 of 2023<\/strong> \u2014 governs the arm&#8217;s length principle and transfer pricing documentation requirements, effective for tax year 2024 onward.<\/li>\n<\/ol>\n<h2>What Is the Corporate Income Tax Rate for PT PMA in Indonesia?<\/h2>\n<figure id=\"attachment_6110\" aria-describedby=\"caption-attachment-6110\" style=\"width: 735px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-6110\" src=\"https:\/\/investinasia.id\/blog\/wp-content\/uploads\/2023\/09\/indonesia-corporate-tax2.jpg\" alt=\"Indonesia corporate tax\" width=\"735\" height=\"490\" srcset=\"https:\/\/investinasia.id\/blog\/wp-content\/uploads\/2023\/09\/indonesia-corporate-tax2.jpg 735w, https:\/\/investinasia.id\/blog\/wp-content\/uploads\/2023\/09\/indonesia-corporate-tax2-300x200.jpg 300w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><figcaption id=\"caption-attachment-6110\" class=\"wp-caption-text\">Indonesia corporate tax<\/figcaption><\/figure>\n<p>A PT PMA pays 22% corporate income tax on net taxable profit, the same rate that applies to any domestic limited liability company. According to the Directorate General of Taxes (DJP), this rate took effect for the 2022 tax year and has not changed since, despite an earlier plan in the HPP Law to lower it to 20%, a plan the government later shelved.<\/p>\n<p>Two exceptions sit above and below that baseline. Publicly listed companies that float at least 40% of their shares on the Indonesia Stock Exchange and meet other requirements under Article 65 of PP No. 55\/2022 get a 3-point discount, landing at 19%. On the other end, companies in petroleum, mining, and geothermal operate under separate regimes, with rates that can run from 30% to 45%. Neither exception applies to a typical PT PMA running a standard operating business.<\/p>\n<h2>Why Can&#8217;t Most PT PMA Use the 0.5% Small Business Tax Rate?<\/h2>\n<p>This is the part that changed recently, and it&#8217;s worth getting right. Since 2018, Indonesia has offered small businesses a final tax of 0.5% on gross turnover, instead of the standard 22% on net profit, for companies with annual turnover up to IDR 4.8 billion. For years, this facility under PP No. 23\/2018 and later PP No. 55\/2022 was technically open to PT entities, including PT PMA, though most never qualified anyway because of the capital requirement described below.<\/p>\n<p>That changed on April 22, 2026. Government Regulation No. 20 of 2026 rewrote Article 57 of PP No. 55\/2022 and removed standard PT, CV, firms, and village-owned enterprises from the list entirely. The 0.5% facility is now reserved for individual taxpayers, PT Perorangan (a sole-shareholder limited company), and cooperatives. Director General of Taxes Bimo Wijayanto confirmed that companies already using the facility can finish out their existing time window, but no PT PMA can apply for it going forward.<\/p>\n<p>In practice, this rarely affected PT PMA owners directly. Every PT PMA must hold at least two shareholders and meet a minimum investment value of IDR 10 billion, excluding land and buildings, a threshold set well above the IDR 4.8 billion turnover cap the 0.5% facility was built around. The regulatory change mostly closes a loophole for domestic PT and CV structures, but it&#8217;s still worth knowing if you&#8217;re advising a mixed local-foreign group of companies, since some of the smaller entities in that group may lose access this year.<\/p>\n<h2>How Does the 50% Tax Discount Under Article 31E Work?<\/h2>\n<p>Article 31E of the Income Tax Law gives a different kind of relief, and unlike the 0.5% facility, it remains untouched by the 2026 revision. Companies with annual gross turnover up to IDR 50 billion get a 50% discount on the standard rate, but only on the portion of taxable income proportional to turnover up to IDR 4.8 billion. Income above that slice is still taxed at the full 22%.<\/p>\n<p>Here&#8217;s a simplified example. A company with IDR 8 billion in turnover and IDR 500 million in taxable income would apply the 50% discount to the share of income attributable to the first IDR 4.8 billion of turnover, and the standard rate to the rest. The formula gets specific fast, which is why most PT PMA finance teams run this through their accountant or tax software rather than by hand. Once turnover passes IDR 50 billion, the discount disappears completely and the full 22% applies to all taxable income.<\/p>\n<h2>What Other Taxes Does a PT PMA Need to Manage in 2026?<\/h2>\n<figure id=\"attachment_6111\" aria-describedby=\"caption-attachment-6111\" style=\"width: 735px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-6111\" src=\"https:\/\/investinasia.id\/blog\/wp-content\/uploads\/2023\/09\/indonesia-corporate-tax3.jpg\" alt=\"Indonesia corporate tax\" width=\"735\" height=\"490\" srcset=\"https:\/\/investinasia.id\/blog\/wp-content\/uploads\/2023\/09\/indonesia-corporate-tax3.jpg 735w, https:\/\/investinasia.id\/blog\/wp-content\/uploads\/2023\/09\/indonesia-corporate-tax3-300x200.jpg 300w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><figcaption id=\"caption-attachment-6111\" class=\"wp-caption-text\">Indonesia corporate tax<\/figcaption><\/figure>\n<p>Corporate income tax is one line item among several. Before any of these apply, a PT PMA needs an active <a href=\"https:\/\/investinasia.id\/blog\/npwp-indonesia-meaning\/\">NPWP registration<\/a>, since none of the filings below can happen without one.<\/p>\n<h3>Value-Added Tax (VAT\/PPN)<\/h3>\n<p>VAT registration becomes mandatory once annual turnover passes IDR 4.8 billion. The legal VAT rate is 12%, but for most goods and services, the government applies the rate to a reduced tax base (11\/12 of the transaction value), bringing the effective rate down to 11%. The full 12% only applies to designated luxury goods and services. Understanding <a href=\"https:\/\/investinasia.id\/blog\/what-is-ppn-vat-in-indonesia\/\">how Indonesia&#8217;s VAT system works<\/a> matters here, since the headline rate and the effective rate are not the same number.<\/p>\n<h3>Withholding Tax<\/h3>\n<p>A PT PMA withholds tax on payments it makes to employees, vendors, and overseas parties. Domestic service payments fall under PPh 23, generally at 2%. Payments to non-resident taxpayers, such as a foreign parent company or overseas consultant, fall under PPh 26 at a default 20%, unless the recipient&#8217;s home country has a tax treaty with Indonesia. If a treaty applies, the company can <a href=\"https:\/\/investinasia.id\/blog\/using-tax-treaties-in-coretax\/\">claim a reduced rate under a tax treaty<\/a> rather than paying the default 20%. Either way, the withholding gets reported through <a href=\"https:\/\/investinasia.id\/blog\/how-to-report-pph-26-in-coretax\/\">reporting PPh 26 in Coretax<\/a>, which has been the mandatory system for this filing since January 2025.<\/p>\n<h3>Transfer Pricing Documentation<\/h3>\n<p>If a PT PMA transacts with its foreign parent or affiliates, those transactions need to reflect arm&#8217;s length pricing under Ministry of Finance Regulation No. 172 of 2023. Companies above the regulation&#8217;s turnover or transaction-value thresholds must prepare a Master File and Local File, due no later than four months after the tax year ends, even though the documents themselves don&#8217;t need to be attached to the annual return.<\/p>\n<div style=\"background: #d5e6e5; border: 2px solid #223666; border-radius: 8px; padding: 20px 24px; margin: 32px 0; text-align: center;\">\n<p style=\"margin: 0 0 8px 0; font-size: 16px; font-weight: bold; color: #223666; text-align: center;\">Tracking Four Different Tax Filings at Once?<\/p>\n<p style=\"margin: 0 0 16px 0; color: #333; text-align: center;\">InvestinAsia&#8217;s tax team manages corporate income tax, VAT, and withholding filings for PT PMA across Jakarta and Bali.<\/p>\n<div style=\"text-align: center;\"><a style=\"background: #223666; color: #fff; padding: 12px 28px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/wa.me\/6281295665565?text=Hi%20InvestinAsia%2C%20I%20have%20a%20question%20about%20corporate%20income%20tax%20for%20my%20PT%20PMA%20in%20Indonesia.%0A%0ASource%3A%20article%20%22Corporate%20Income%20Tax%20Indonesia%3A%20What%20PT%20PMA%20Owners%20Need%20to%20Know%22%20(SEO)\" target=\"_blank\" rel=\"noopener nofollow\">Talk to Our Tax Team<\/a><\/div>\n<\/div>\n<h2>When Are PT PMA Tax Returns Due, and What Happens If You&#8217;re Late?<\/h2>\n<p>The annual corporate income tax return (SPT Tahunan PPh Badan) is normally due four months after the fiscal year ends, April 30 for companies on a calendar-year basis. For the 2025 tax year specifically, the DJP extended the filing window to May 31, 2026, after roughly 4,000 corporate taxpayers requested relief. That extension covers filing only. The DJP has, so far, not extended the related PPh Pasal 29 payment deadline, so any tax still owed needs settling on the original schedule even if the paperwork lands later.<\/p>\n<p>Underpayment triggers monthly interest at the prevailing Ministry of Finance rate, typically between 0.51% and 2.18% per month. Persistent non-filing or intentional misreporting can escalate to criminal penalties under tax law, including fines up to twice the underpaid amount. The whole process runs through Coretax now, and the mechanics of <a href=\"https:\/\/investinasia.id\/blog\/how-to-file-annual-corporate-tax-returns-in-coretax-for-pt-pma\/\">filing your annual return in Coretax<\/a> differ enough from the old e-Filing system that it&#8217;s worth a dry run before your actual deadline, not on the day of it.<\/p>\n<h2>What Tax Incentives Can Lower a PT PMA&#8217;s Effective Rate?<\/h2>\n<p>For PT PMA in pioneer industries, manufacturing, or strategic sectors, the corporate tax rate on paper isn&#8217;t always the rate paid in practice. Two main tools reduce it.<\/p>\n<p>A tax holiday offers a full or partial corporate income tax exemption for five to twenty years, depending on investment size, with investments over IDR 500 billion eligible for a full exemption for up to twenty years. <a href=\"https:\/\/investinasia.id\/blog\/tax-holiday-indonesia-guide\/\">Indonesia&#8217;s tax holiday program<\/a> targets pioneer industries like upstream metals, pharmaceuticals, and digital infrastructure. For companies that don&#8217;t meet the tax holiday&#8217;s investment thresholds, a <a href=\"https:\/\/investinasia.id\/blog\/tax-holiday-vs-tax-allowance-in-indonesia\/\">tax allowance<\/a> offers a more modest but more accessible alternative, reducing taxable income by up to 30% of qualifying investment over six years.<\/p>\n<p>Setting up a PT PMA already means coordinating the Ministry of Law for the deed, OSS for the NIB, and the tax office for NPWP and Coretax access. Getting the tax side right on top of that, picking between the standard rate, Article 31E relief, and available incentives, is where a lot of new PT PMA owners lose time they don&#8217;t have. InvestinAsia&#8217;s <a href=\"https:\/\/investinasia.id\/services\/tax-compliance\">Indonesia tax consultant and compliance service<\/a> handles registration, monthly reporting, and annual filing so the company stays compliant without the owner reverse-engineering Coretax on their own.<\/p>\n<p>Our experienced team of professionals also ready to assist you in every tax matter, such as:<\/p>\n<ul>\n<li><a href=\"https:\/\/investinasia.id\/services\/accounting-tax\">Accounting and tax reporting services in Indonesia<\/a><\/li>\n<li><a href=\"https:\/\/investinasia.id\/services\/payroll-service\">Indonesia Payroll Service<\/a><\/li>\n<li><a href=\"https:\/\/investinasia.id\/services\/lkpm-reporting\">Indonesia LKPM Reporting Service<\/a><\/li>\n<li><a href=\"https:\/\/investinasia.id\/services\/vat-taxpayer-registration\">Indonesia VAT Taxpayers Registration<\/a><\/li>\n<\/ul>\n<div style=\"background: #223666; border-radius: 8px; padding: 24px; margin: 32px 0; text-align: center;\">\n<p style=\"margin: 0 0 6px 0; font-size: 18px; font-weight: bold; color: #fff; text-align: center;\">Not Sure Where Your PT PMA Stands After the 2026 Tax Changes?<\/p>\n<p style=\"margin: 0 0 20px 0; color: rgba(255,255,255,0.75); font-size: 14px; text-align: center;\">InvestinAsia&#8217;s Jakarta and Bali teams review your current tax structure and flag what needs to change.<\/p>\n<div style=\"text-align: center;\"><a style=\"background: #fff; color: #223666; padding: 12px 32px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/wa.me\/6281295665565?text=Hi%20InvestinAsia%2C%20I%20have%20a%20question%20about%20corporate%20income%20tax%20for%20my%20PT%20PMA%20in%20Indonesia.%0A%0ASource%3A%20article%20%22Corporate%20Income%20Tax%20Indonesia%3A%20What%20PT%20PMA%20Owners%20Need%20to%20Know%22%20(SEO)\" target=\"_blank\" rel=\"noopener nofollow\">Get a FREE Tax Review<\/a><\/div>\n<\/div>\n<h2>Frequently Asked Questions<\/h2>\n<h3>What is the corporate income tax rate for a PT PMA in Indonesia in 2026?<\/h3>\n<p>The standard rate is 22% on net taxable profit, set under Article 17(1)(b) of the HPP Law (Law No. 7\/2021), and unchanged since the 2022 tax year.<\/p>\n<h3>Can a PT PMA still use the 0.5% final tax rate after PP No. 20\/2026?<\/h3>\n<p>No. As of April 22, 2026, standard PT entities, including PT PMA, are excluded from the 0.5% facility. It&#8217;s now limited to individual taxpayers, PT Perorangan, and cooperatives.<\/p>\n<h3>What minimum investment requirement affects a PT PMA&#8217;s tax position?<\/h3>\n<p>A PT PMA needs a minimum investment value of IDR 10 billion, excluding land and buildings. This figure sits well above the IDR 4.8 billion turnover ceiling used for SME tax relief, which is why most PT PMA never qualified for the small-business rate even before the 2026 rule change.<\/p>\n<h3>When is the deadline to file a PT PMA&#8217;s annual corporate tax return in 2026?<\/h3>\n<p>The standard deadline is four months after fiscal year-end, typically April 30. For the 2025 tax year filing, the DJP extended this to May 31, 2026, though the underlying tax payment deadline was not extended.<\/p>\n<h3>Does a PT PMA need to pay VAT in addition to corporate income tax?<\/h3>\n<p>Yes. VAT registration is mandatory once annual turnover exceeds IDR 4.8 billion. The legal rate is 12%, applied at a reduced tax base for most transactions, which brings the effective rate to 11% for non-luxury goods and services.<\/p>\n<h3>What happens if a PT PMA pays its corporate income tax late?<\/h3>\n<p>Underpayment triggers monthly interest at the prevailing Ministry of Finance rate, generally between 0.51% and 2.18%. Repeated or intentional non-compliance can lead to administrative fines or, in serious cases, criminal sanctions under Indonesian tax law.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>References<\/strong><\/p>\n<p><strong>1.<\/strong> Direktorat Jenderal Pajak (DJP). (2023). <em>Lima Jenis Tarif PPh Badan yang Wajib Diperhatikan<\/em>. Retrieved from<br \/>\nhttps:\/\/www.pajak.go.id\/en\/node\/94054<\/p>\n<p><strong>2.<\/strong> Direktorat Jenderal Pajak (DJP). (2025). <em>Partisipasi Terakhir Tarif Setengah Persen<\/em>. Retrieved from<br \/>\nhttps:\/\/www.pajak.go.id\/index.php\/en\/node\/113670<\/p>\n<p><strong>3.<\/strong> Badan Pemeriksa Keuangan (BPK). <em>UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan<\/em>. Retrieved from<br \/>\nhttps:\/\/peraturan.bpk.go.id\/details\/185162\/uu-no-7-tahun-2021<\/p>\n<p><strong>4.<\/strong> Ortax. (2026). <em>Pemerintah Revisi Aturan Pajak UMKM, CV dan PT Tak Lagi Masuk Kriteria<\/em>. Retrieved from<br \/>\nhttps:\/\/ortax.org\/pemerintah-revisi-aturan-pajak-umkm-cv-dan-pt-tak-lagi-masuk-kriteria<\/p>\n<p><strong>5.<\/strong> PwC. (2026). <em>Indonesia &#8211; Corporate &#8211; Other taxes<\/em>. Worldwide Tax Summaries. Retrieved from<br \/>\nhttps:\/\/taxsummaries.pwc.com\/indonesia\/corporate\/other-taxes<\/p>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is the corporate income tax rate for a PT PMA in Indonesia in 2026?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"The standard rate is 22% on net taxable profit, set under Article 17(1)(b) of the HPP Law (Law No. 7\/2021), and unchanged since the 2022 tax year.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can a PT PMA still use the 0.5% final tax rate after PP No. 20\/2026?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No. As of April 22, 2026, standard PT entities, including PT PMA, are excluded from the 0.5% facility. 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