The statutory rate rose to 12% in 2025, but for ordinary goods the taxable base is reduced to 11/12 of the price, giving an effective 11% (PMK 131/2024). Only luxury goods pay the full 12%. This calculator uses the 11% that applies to ordinary purchases.
IDR 11.89 of it is tax, leaving IDR 108.11 before tax.
PPN rates in Indonesia for 2026
Indonesia charges PPN at a standard rate of 11%. There is no reduced rate. Amounts on this page are in Indonesian Rupiah (IDR).
The statutory rate rose to 12% in 2025, but for ordinary goods the taxable base is reduced to 11/12 of the price, giving an effective 11% (PMK 131/2024). Only luxury goods pay the full 12%. This calculator uses the 11% that applies to ordinary purchases.
Rate
Type
Gross = net ×
Tax share of the gross price
11%
standard
1.11
9.91%
How much PPN is inside a price
If a price already includes PPN, divide by 1 plus the rate: at 11%, IDR 1,500,000 ÷ 1.11 = IDR 1,351,351 before tax, so IDR 148,649 is tax.
Rate
Tax in IDR 1,500,000
Net of IDR 1,500,000
Tax in IDR 15,000,000
Net of IDR 15,000,000
11%
IDR 148,649
IDR 1,351,351
IDR 1,486,486
IDR 13,513,514
Adding PPN to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 11%, IDR 15,000,000 × 1.11 = IDR 16,650,000.
Rate
Tax on IDR 1,500,000
IDR 1,500,000 plus tax
Tax on IDR 15,000,000
IDR 15,000,000 plus tax
11%
IDR 165,000
IDR 1,665,000
IDR 1,650,000
IDR 16,650,000
How Indonesia's standard rate compares
Indonesia's 11% standard rate compares with a median of 18%: 27 of the 39 countries in this calculator's table charge more, 11 less.
This is a reference calculation using common tax assumptions and is not a substitute for professional advice. We accept no liability for decisions made from it — see the terms of use for details.