Free Tools
Restaurant Tax Calculator (PB1/PBJT)
Calculate restaurant tax (PB1/PBJT) and total bill from subtotal, plus a service charge option. Also reverse from a tax-inclusive price. Free.
Regulatory note
Restaurant tax is a LOCAL TAX (PBJT/PB1), not VAT. The rate is set by each regional government; small eateries below a certain revenue threshold may be exempt. Check your local rate.
Tax breakdown
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Understanding restaurant tax
Local tax, not VAT
Eating and drinking at a restaurant/cafe is NOT subject to VAT. Since the HKPD law (No. 1/2022), it's the PBJT food/beverage tax (formerly PB1), a LOCAL tax with a maximum rate of 10% set by each regional government.
Service charge is not tax
Service charge is business income, not a tax remitted to the government. This calculator separates service charge and tax so your receipt breakdown is clear.
Forward & reverse modes
Forward mode computes tax and total from a subtotal. Reverse mode finds the pre-tax value from a tax-inclusive price — useful when you only know the final price.
FAQ
Frequently asked questions
How do I calculate restaurant PB1?
Tax = local tax rate × subtotal (after discount). Example: subtotal Rp100,000 at 10% → tax Rp10,000. Total bill = subtotal + service charge (if any) + tax. The calculator computes it automatically.
Is the 10% restaurant tax VAT?
No. Eating/drinking at a restaurant isn't subject to VAT, but to the local PBJT tax (formerly PB1) with a MAXIMUM rate of 10%. The actual rate varies by city as it's set by regional governments. Don't use 11% or 12% (that's VAT for other goods/services).
Must every small eatery collect this tax?
Not always. Many regions set a revenue threshold; small eateries below it may be exempt from collecting PBJT. Rules vary by region — check your local regulation or tax office for certainty.
What is service charge and is it taxed?
Service charge is an addition that becomes business income, often shared with staff. It's different from tax. In many regions, the tax base may include service charge — check local rules. This calculator separates the two for clarity.
How do I find the pre-tax price?
Use reverse mode: enter the tax-inclusive price, and the calculator divides by (1 + rate%) to find the pre-tax value and the tax amount. Useful when your menu shows all-in prices.
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Omsetlaris Services
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The calculator here helps you decide with numbers. Running a restaurant or cafe day to day takes a system — that's where we work. We build websites, POS systems, online/QR menus, and operations systems for restaurants, cafes, and modern eateries.
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