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PPh 25 Installment Calculator
Compute the monthly PPh 25 installment from prior-year tax due less tax credits, divided by 12. Free.
Note
General formula: (prior-year tax due − tax credits) ÷ 12. Special rules apply to new taxpayers, banks, SOEs, and certain taxpayers — consult if your case is special.
An estimate, not official tax/legal advice. Rules can change — consult a tax advisor or HR/labor-law professional.
Monthly PPh 25 installment
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Understanding PPh 25
Current-year installment
PPh 25 is a tax installment paid EVERY MONTH during the current year, to ease the tax burden due at year-end.
General formula
Monthly installment = (prior-year tax due − tax credits) ÷ 12. Tax credits include PPh 21/22/23/24 and PPh 25 already paid.
Special rules apply
For new taxpayers, banks, SOEs, or certain conditions, the installment basis can differ. This calculator uses the general formula as an estimate.
FAQ
Frequently asked questions
How do I calculate the PPh 25 installment?
Monthly installment = (prior-year tax due − tax credits) ÷ 12. E.g. tax due Rp120M and credits Rp24M → base Rp96M, installment Rp8M/month.
What are tax credits in PPh 25?
Tax credits are PPh already withheld/paid last year: PPh 21, 22, 23, 24, and PPh 25. This reduces tax due before dividing by 12 to set the installment.
When is PPh 25 paid?
Every month during the tax year, generally by the 15th of the following month. These installments count as a tax credit in the annual return.
What about new taxpayers?
Special installment rules apply to new taxpayers, those with irregular income, banks, and SOEs. This calculator uses the general formula; consult if your case is special.
Can the installment change mid-year?
Yes, e.g. with a change in business conditions or after filing. In certain conditions a taxpayer can request an installment reduction per the applicable rules.
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