Indonesia VAT calculator
Indonesia's VAT rate is 12%. On ordinary goods and services it works out at 11% of the price, because the 12% is charged on a base of eleven twelfths. Both figures are right, and most published calculators use only one of them. This one works to the rule as written, shows you the tax base, and names the regulation behind every rate.
Why 11% and 12% are both correct
Two separate things decide what VAT costs: the rate, and the amount the rate is applied to. Indonesia changed the second at the same moment it changed the first. The rate is 12%. For everything except luxury goods the base is eleven twelfths of the selling price, and twelve per cent of eleven twelfths is eleven per cent.
So the rate printed on the invoice is 12% and the money changing hands is 11% of the price. It also explains why the tax base is not the selling price. On a sale of IDR 10,000,000 the base is IDR 9,166,667, and 12% of that is the IDR 1,100,000 charged.
Taking VAT back out of a total is where it goes wrong
The three treatments, and what sets each one
Every rate below was read in the promulgated text of the regulation named beside it, not taken from other guidance.
| Goods or services | Luxury goods (PPnBM) | Export | |
|---|---|---|---|
| What it covers | Everything except the luxury goods below — ordinary sales of goods and services inside Indonesia, imports, and services bought from abroad | Vehicles and other goods that also carry luxury-goods sales tax, PPnBM | Exports of taxable goods by a registered VAT entrepreneur, and exported services on the Minister’s list |
| Rate | 12% | 12% | 0% |
| Charged on | 11⁄12 of the price | the full price | the full price |
| Works out at | 11% of the price | 12% of the price | nothing |
| Set by | PMK 131/2024, Pasal 3 | PMK 131/2024, Pasal 2 | UU 7/2021, Pasal 7(2) |
A zero rate is not an exemption, and the difference is worth money. An exporter charging 0% still recovers the VAT paid on its own purchases; a supplier whose sales sit outside VAT altogether does not. For an exported service the 0% depends on two conditions — a written contract setting out the work and its value, and payment received with proof of it. Miss either and the supply is taxed as a domestic one.
Whether you have to charge VAT at all
A business must register as a taxable entrepreneur once its taxable supplies pass IDR 4.8 billion in a book year. Below that it is a small entrepreneur and may register voluntarily instead.
The deadline changed, and most published guidance still has the old one
What this calculator does not do
A free tool earns its trust by being clear about its edges, so these are the questions it deliberately leaves alone.
- It does not know whether your supply is taxable. Some goods and services sit outside VAT entirely, which is not the same as being taxed at 0%.
- Some supplies have their own tax base or their own fixed amount, set separately under PMK 11/2025. Those sit outside the arithmetic here altogether.
- It does not calculate PPnBM. Luxury-goods sales tax is a separate charge at its own rates, levied alongside VAT rather than inside it.
- It rounds to whole rupiah, and that is a choice this tool makes. No rounding rule for a tax invoice could be found in any regulation, so none is claimed. The figures always reconcile to the total shown, which is what matters when checking an invoice.
The compliance calendar has the date each month's VAT is paid and filed, which is a different question from how much it is. Having the returns prepared and filed is corporate tax work.
- UU No. 7 Tahun 2021 (HPP), amending UU PPN Pasal 7(1) — the rate is 11% from 1 April 2022 and 12% from 1 January 2025 at the latest. Pasal 7(2) sets 0% on exports, and its elucidation states that 0% is not exemption, so the exporter’s input VAT stays creditable.
- PMK No. 131 Tahun 2024, Pasal 3(3) — for everything except the luxury goods in Pasal 2(3), the tax base is 11/12 of the import value, selling price or replacement value. Pasal 2(2) charges luxury goods 12% on the full price. In force 1 January 2025.
- UU No. 42 Tahun 2009, Pasal 4(1)(f)–(h) — export is zero-rated only where the exporter is a registered VAT entrepreneur. Pasal 4(2) leaves the qualifying list of exported services to the Minister of Finance.
- PMK No. 81 Tahun 2024, Pasal 278–284 — the 0% rate on exported services, the closed list of qualifying services, and the written-contract and proof-of-payment conditions. It replaced PMK 32/PMK.010/2019, which it revoked with effect from 1 January 2025.
- PMK No. 11 Tahun 2025, Pasal 2 — the supplies that carry their own tax base or their own fixed amount, which PMK 131/2024 Pasal 4 excludes from the arithmetic above.
- PMK No. 68/PMK.03/2010 Pasal 1 as amended by PMK No. 197/PMK.03/2013 — the IDR 4,800,000,000 small-entrepreneur threshold.
- PMK No. 164 Tahun 2023, Pasal 17(3), 18 and 19 — registration by the end of the book year in which the threshold is passed, and when VAT then starts being charged. Its Pasal 24(a) revoked the earlier end-of-the-following-month deadline.
Last verified 14 September 2026. Every rate on this page was read in the regulation that sets it, which is why the regulation is named and you can check it yourself. The build fails if a year passes without that being done again.
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