Free tool · Updated for PP 20/2026
PPh Final UMKM 0.5% Calculator
Estimate your monthly and yearly final income tax, see the payment due dates, and check whether your business still qualifies after PP 20/2026.
Your estimate
Revenue / year
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PPh Final / year
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Avg. per month
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Effective rate
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Month-by-month & due dates
| Tax period | Revenue | Cumulative | Taxable revenue | PPh Final 0,5% | Pay by |
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Due dates follow PMK 81/2024 (15th of the following month), moved to the next working day for weekends, national holidays and cuti bersama. If you pay it yourself with a valid NTPN, the payment counts as your monthly report.
Rules used in this calculator
- Rate 0.5% of monthly gross revenue, final (PP 55/2022 as amended by PP 20/2026, effective 22 April 2026).
- Who can use it: individuals, PT Perorangan and cooperatives with revenue up to IDR 4.8 billion a year. Regular PT, CV, Firma, BUMDes and BUMDesma registered from 22 April 2026 cannot.
- Time limit: none for individuals and PT Perorangan. Cooperatives: 4 tax years (cooperatives registered earlier may continue through 2029). PT/CV/Firma registered before 22 April 2026 can finish their original window (PT 3 years, CV/Firma 4 years).
- Individuals: the first IDR 500 million of revenue each year is not taxed. Income from independent professional services (doctors, consultants, and — explicitly now — influencers, content creators, bloggers, vloggers) is excluded from this scheme.
- If revenue passes IDR 4.8 billion during the year, the 0.5% rate still applies until the end of that year; regular rates apply from the next year.
- Comparison uses the regular corporate rate of 22% with the 50% reduction of Article 31E UU PPh (for revenue up to IDR 50 billion).
Sumber: DJP — Era Baru PPh Final UMKM · DJP — PP 20/2026 · Ortax — PMK 81/2024
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