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UMKM Tax Calculator

Calculate the Indonesian 0.5% final income tax for small businesses (UMKM) from monthly and cumulative revenue in rupiah.

About UMKM Tax Calculator

This calculator applies only to Indonesia. UMKM (micro, small, and medium enterprises) with gross revenue up to IDR 4.8 billion a year may pay a final income tax of 0.5% of revenue under Government Regulation PP 55/2022. Individual taxpayers pay nothing on the first IDR 500,000,000 of revenue each year. Tax = 0.5% × max(0, monthly revenue − unused exemption). Entities get no exemption. Rules change, so confirm with the Indonesian tax authority (DJP).

How to use UMKM Tax Calculator

  1. Fill in "Revenue this month", "Cumulative revenue this year before this month" and "Taxpayer type".
  2. The result appears below and updates as you type.
  3. Copy the result with the copy button, or download it as a file where that is offered.

Questions about UMKM Tax Calculator

How does the IDR 500 million exemption work?

For individual taxpayers, revenue is tax free until the yearly cumulative total passes IDR 500,000,000. In the month the total crosses that line, only the part above it is taxed at 0.5%.

Does this apply to businesses outside Indonesia?

No. The rate, the revenue ceiling, and the exemption come from Indonesian regulation PP 55/2022 and all amounts are in rupiah. Other countries have their own small business tax regimes.

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