Indonesia public holidays 2026, VAT rate and tax data
Indonesia: VAT rate 12% since 1 Jan 2025; 17 public holidays in 2026 (next: Kelahiran Yesus Kristus (Christmas Day), 25 Dec 2026); corporate tax rate 22%; minimum wage 2317601 IDR/month; policy interest rate 5.75%; inflation rate (CPI) 3.28%.
12 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency IDR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "ID", "series": "vat", "value": 12, "unit": "percent", "effective_from": "2025-01-01", "last_confirmed": "2026-07-20", "source": { "name": "Undang-Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajak…", "url": "https://jdih.kemenkeu.go.id/api/download/ad276b82-94bd-4197-b409-af33e2842cd6/2024pmkeuangan131.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"id","amount":1000}.
Indonesia public holidays 2026
17 days in 2026; next: Kelahiran Yesus Kristus (Christmas Day) on 25 Dec 2026. Official source: Surat Keputusan Bersama (SKB) 3 Menteri · last verified 20 Jul 2026
Fixed by law 6 Confirmed 11
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Tahun Baru 2026 Masehi (New Year's Day) | Fixed by law | Surat Keputusan Bersama (SKB) 3 Menteri |
| 16 Jan 2026 Fri | Isra Mikraj Nabi Muhammad SAW (Ascension of the Prophet Muhammad) | Confirmed | Surat Keputusan Bersama (SKB) 3 Menteri |
| 17 Feb 2026 Tue | Tahun Baru Imlek 2577 Kongzili (Chinese New Year) | Confirmed | Surat Keputusan Bersama (SKB) 3 Menteri |
| 19 Mar 2026 Thu | Hari Suci Nyepi - Balinese Day of Silence Tahun Baru Saka 1948 |
Confirmed | Surat Keputusan Bersama (SKB) 3 Menteri |
| 21 Mar 2026 Sat | Hari Raya Idulfitri 1447 H (Eid al-Fitr, day 1) | Confirmed | Surat Keputusan Bersama (SKB) 3 Menteri |
| 22 Mar 2026 Sun | Hari Raya Idulfitri 1447 H (Eid al-Fitr, day 2) | Confirmed | Surat Keputusan Bersama (SKB) 3 Menteri |
| 3 Apr 2026 Fri | Wafat Yesus Kristus (Good Friday) | Fixed by law | Surat Keputusan Bersama (SKB) 3 Menteri |
| 5 Apr 2026 Sun | Kebangkitan Yesus Kristus (Paskah) — Easter Sunday | Fixed by law | Surat Keputusan Bersama (SKB) 3 Menteri |
| 1 May 2026 Fri | Hari Buruh Internasional (International Labour Day) | Fixed by law | Surat Keputusan Bersama (SKB) 3 Menteri |
| 14 May 2026 Thu | Kenaikan Yesus Kristus (Ascension of Jesus Christ) | Fixed by law | Surat Keputusan Bersama (SKB) 3 Menteri |
| 27 May 2026 Wed | Hari Raya Iduladha 1447 H (Eid al-Adha) | Confirmed | Surat Keputusan Bersama (SKB) 3 Menteri |
| 31 May 2026 Sun | Hari Raya Waisak 2570 BE (Vesak Day) | Confirmed | Surat Keputusan Bersama (SKB) 3 Menteri |
| 1 Jun 2026 Mon | Hari Lahir Pancasila (Pancasila Day) | Confirmed | Surat Keputusan Bersama (SKB) 3 Menteri |
| 16 Jun 2026 Tue | 1 Muharam Tahun Baru Islam 1448 H (Islamic New Year) | Confirmed | Surat Keputusan Bersama (SKB) 3 Menteri |
| 17 Aug 2026 Mon | Proklamasi Kemerdekaan Republik Indonesia (Independence Day) | Confirmed | Surat Keputusan Bersama (SKB) 3 Menteri |
| 25 Aug 2026 Tue | Maulid Nabi Muhammad SAW (Birth of the Prophet Muhammad) | Confirmed | Surat Keputusan Bersama (SKB) 3 Menteri |
| 25 Dec 2026 Fri | Kelahiran Yesus Kristus (Christmas Day) | Fixed by law | Surat Keputusan Bersama (SKB) 3 Menteri |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Indonesia value
Rate schedules and breakdowns
Withholding tax rates
20% across 4 withholding taxes — no single rate · in force from — · Official source: Direktorat Jenderal Pajak (DJP) - Income Tax Article 26 (Income Tax for Foreign… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | PPh 26 on dividends | 20 | dividends paid to a foreign taxpayer without a permanent establishment in Indonesia | DJP - Income Tax Article 26: '20%/Tax… |
| Final withholding on the gross dividend. The payer withholds and remits; returns are filed electronically via e-Bupot. | ||||
| interest | PPh 26 on interest | 20 | interest paid to a foreign taxpayer, including premiums, discounts and loan guarantee fees | DJP - Income Tax Article 26: '20%/Tax… |
| Final withholding on the gross amount. | ||||
| royalties | PPh 26 on royalties | 20 | royalties, rents and other payments for the use of assets paid to a foreign taxpayer | DJP - Income Tax Article 26: '20%/Tax… |
| Final withholding on the gross amount. | ||||
| services | PPh 26 on service, work and activity fees | 20 | compensation for services, works and activities paid to a foreign taxpayer without a permanent establishment | DJP - Income Tax Article 26: '20%/Tax… |
| Covers technical, management and other service fees. If the foreign provider has a permanent establishment in Indonesia, normal PE taxation applies instead of Article 26. | ||||
Personal Income Tax (Pajak Penghasilan Orang Pribadi, PPh OP)
5–35% across 5 bands · in force from 2022-01-01 · Official source: Undang-Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 60000000 | 5 |
| 60000000 | 250000000 | 15 |
| 250000000 | 500000000 | 25 |
| 500000000 | 5000000000 | 30 |
| 5000000000 | — | 35 |
Statutory social-insurance contributions
0–5.7% across 6 contribution branches · in force from 2026-03-01 · Official source: Peraturan Pemerintah Nomor 45 Tahun 2015 tentang Penyelenggaraan Program… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| jht | Old-Age Security / Jaminan Hari Tua (JHT) — BPJS Ketenagakerjaan | 5.7 | 2 | 3.7 | percent | Monthly wages — basic salary plus fixed allowances (upah pokok dan tunjangan tetap). NO CEILING: JHT is payable on the whole of the monthly wage however high, which distinguishes it from every other Indonesian programme. | IDR |
| THE ONLY UNCAPPED INDONESIAN PROGRAMME, AND THE MOST COMMONLY MIS-CAPPED. Engines routinely apply the Jaminan Pensiun ceiling (Rp 11,086,300 from March 2026) or the BPJS Kesehatan ceiling (Rp 12,000,000) to JHT as well. Neither applies — JHT runs on the full wage at every income… | |||||||
| jp | Pension Security / Jaminan Pensiun (JP) — BPJS Ketenagakerjaan | 3 | 1 | 2 | percent | Monthly wages (basic salary plus fixed allowances), capped at the batas upah paling tinggi. From March 2026 that ceiling is Rp 11,086,300 a month, up from Rp 10,547,400. The ceiling is re-set every year by multiplying the previous year's ceiling by (1 + the previous year's annual GDP growth rate). | IDR |
| THE CEILING CHANGED IN MARCH 2026 AND CHANGES EVERY MARCH. Rp 10,547,400 (from March 2025) became Rp 11,086,300 (from March 2026). An engine still on the old figure under-deducts a maximum of Rp 5,389 a month from the employee and Rp 10,778 from the employer — small in cash but… | |||||||
| jkk | Work Accident Security / Jaminan Kecelakaan Kerja (JKK) — employer-only, risk-rated | — | 0 | — | percent | Monthly wages (basic salary plus fixed allowances). No ceiling. | IDR |
| NO SINGLE RATE — rate_employer is deliberately null. FIVE RISK GROUPS: very low risk 0.24%, low risk 0.54%, medium risk 0.89%, high risk 1.27%, very high risk 1.74% of monthly wages. An ordinary office employer sits in the very-low or low group. Verified range 0.24% to 1.74%, a… | |||||||
| jkm | Death Security / Jaminan Kematian (JKM) — employer-only | 0.3 | 0 | 0.3 | percent | Monthly wages (basic salary plus fixed allowances). No ceiling. | IDR |
| EMPLOYER-ONLY, FLAT 0.30% ACROSS ALL INDUSTRIES — unlike JKK it is not risk-rated, which is easy to miss because the two programmes sit in the same Government Regulation and are usually quoted together. NO CEILING. It covers death from causes NOT related to work; death from a… | |||||||
| jkp | Job Loss Security / Jaminan Kehilangan Pekerjaan (JKP) — funded without additional employer or employee contribution | 0 | 0 | 0 | percent | Monthly wages capped at Rp 5,000,000 a month for the purposes of this programme — the lowest ceiling in the Indonesian system by a wide margin. | IDR |
| ALL THREE RATE FIELDS ARE ZERO AND THAT IS CORRECT, NOT A GAP — THE PROGRAMME IS FUNDED AT 0.46% BUT NEITHER PARTY PAYS ANY OF IT. rate_total reads 0 rather than 0.46 because the field states what employer and employee owe on this payslip, which is nothing; the 0.46% is the… | |||||||
| bpjs_kesehatan | Health Insurance / BPJS Kesehatan — Pekerja Penerima Upah (wage-earning worker) | 5 | 1 | 4 | percent | Monthly wages (basic salary plus fixed allowances), capped at Rp 12,000,000 a month and floored at the applicable district or city minimum wage (upah minimum kabupaten/kota, UMK) for the employee's place of work. | IDR |
| THE SPLIT IS 4:1 AGAINST THE EMPLOYER — the most lopsided split in Indonesian payroll. THE Rp 12,000,000 CEILING IS DIFFERENT FROM THE JP CEILING (Rp 11,086,300 from March 2026) AND FROM THE JKP CEILING (Rp 5,000,000), AND JHT, JKK AND JKM HAVE NO CEILING AT ALL. Four different… | |||||||
Tax filing deadlines
5 deadline rules · in force from — · Official source: 5 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| ppn-return-and-payment-monthly | vat | return_and_payment | PPN/PPnBM — payment and SPT Masa PPN, monthly | monthly | Pengusaha Kena Pajak (PKP) — PPN/PPnBM per Masa Pajak (calendar month) | primary | 2026-10-28 | Coretaxpedia |
| DJP table: PPN/PPnBM batas penyetoran = akhir bulan berikutnya, batas pelaporan = akhir bulan berikutnya. Payment must be made before the SPT Masa PPN is filed. The page notes special cases differ from this general table (e.g. PPN on imports collected by Customs; PPN on… | ||||||||
| pph21-payment-monthly | paye | payment | PPh Pasal 21/26 withheld from employees — payment (penyetoran), monthly | monthly | Pemotong PPh Pasal 21/26 (employers and other withholders) | primary | 2026-10-28 | Coretaxpedia |
| DJP's table gives a single 'PPh' row (payment 15th of the following month, reporting 20th); PMK 81/2024 Pasal 94(2) lists PPh Pasal 21 and 26 among the taxes payable by the 15th. 'Cuti bersama' days may not be in a public-holiday calendar. | ||||||||
| pph21-return-monthly | paye | return | PPh Pasal 21/26 — SPT Masa (monthly return) | monthly | Pemotong PPh Pasal 21/26 | primary | 2026-10-28 | Coretaxpedia |
| Also stated as 'paling lama 20 (dua puluh) hari setelah Masa Pajak berakhir' on DJP's Batas Waktu Lapor page, which equals the 20th of the following month for calendar-month periods. | ||||||||
| pph25-instalment-monthly | cit | provisional_payment | PPh Pasal 25 — monthly corporate income tax instalment | monthly | Wajib Pajak Badan (and individuals) liable to PPh Pasal 25 instalments | primary | 2026-10-28 | Coretaxpedia |
| Masa Pajak is the calendar month even for non-calendar book years. A validated PPh 25 payment is generally treated as having reported the SPT Masa PPh 25, so no separate return rule is seeded. | ||||||||
| pph-badan-annual-return | cit | return | SPT Tahunan PPh Wajib Pajak Badan (corporate annual return) | annual | Wajib Pajak Badan | primary | 2026-10-28 | Batas Waktu Lapor |
| Tahun Pajak follows the book year where it differs from the calendar year (stated on the same page). Any PPh Pasal 29 balance must be paid before the return is filed. An extension of up to 2 months may be notified (UU KUP Pasal 3(4); PMK 81/2024 Pasal 174). | ||||||||
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