Indonesia Corporate Tax Calculator 2025
Calculate corporate income tax with progressive SME rates, super deductions for R&D and HR development
Corporate Tax Calculator
Enter your company details to see the complete tax breakdown
How to Use the Indonesia Corporate Tax Calculator
For Business Owners
- Enter Annual Income: Input your company's annual gross income
- Add Deductions: Include all allowable business deductions and expenses
- Select Options: Choose applicable tax incentives or special regimes
- Review your corporate tax liability and effective tax rate
For Accountants & CFOs
- Quick Estimates: Calculate tax liability for financial planning
- Tax Planning: Model different scenarios with various deductions
- Compliance Check: Verify tax calculations before filing
- Understand effective vs marginal tax rates for your business
What's Included in This Calculator
Understanding Your Corporate Tax Results
Gross Income
Your company's total annual revenue before any deductions. This is the starting point for calculating taxable income.
Taxable Income
Gross income minus all allowable deductions, capital allowances, and tax reliefs. This is the amount subject to corporate tax.
Total Tax
The actual amount of corporate income tax payable to the tax authority, calculated using applicable rates and incentives.
Net Income
Your after-tax profit - the amount available for distribution to shareholders or reinvestment in the business.
Effective Tax Rate
The percentage of gross income paid in taxes. This differs from the statutory rate due to deductions, exemptions, and progressive rate structures.
Tax Planning Tip
Understanding your effective tax rate helps with strategic planning. Use allowable deductions, capital allowances, and tax incentives to optimize your company's tax position while remaining compliant with tax laws.
Indonesia Corporate Tax Overview
Indonesia's corporate tax system features a 22% standard rate, with a 19% preferential rate for publicly-listed companies meeting the 40% public shareholding requirement. SMEs benefit from progressive rates: 11% on the first IDR 4.8 billion, then 22% on amounts above.
Small businesses with revenue below IDR 4.8 billion annually can opt for PP 55 final tax at 0.5% of gross revenue, simplifying compliance. Super deductions incentivize investment in R&D (300% deduction) and HR development (200% deduction).
Indonesia enforces thin capitalization rules with a 4:1 debt-to-equity ratio limit. The country is implementing OECD's Global Anti-Base Erosion (GloBE) rules, introducing a 15% minimum tax for large multinational groups.
Important Disclaimer
This calculator provides estimates based on standard tax rules and rates for Indonesia. Actual tax liability may vary based on specific business circumstances, tax incentives, special economic zones, and regulatory changes. This tool is for informational purposes only and does not constitute tax advice. Please consult with a qualified tax professional or accountant for advice specific to your business situation and for official tax filing purposes.