Free Tools
Corporate Income Tax Calculator (22% & 31E)
Compute corporate income tax at 22% with the Article 31E facility (50% discount) for gross revenue up to Rp50 billion. Free.
Scheme note
Compare with the 0.5% final UMKM tax (PP 23) — for some small businesses the final scheme can be lighter. Choose per the rules. An estimate, not official tax/legal advice. Rules can change — consult a tax advisor or HR/labor-law professional.
Corporate tax payable
Qualifies for the Article 31E facility (part of income taxed at 11%).
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Understanding corporate tax
General 22% rate
Corporate tax is 22% × taxable income (fiscal profit). This is the normal rate for corporate taxpayers under the HPP law.
Article 31E facility
Corporate taxpayers with gross revenue ≤ Rp50 billion get a 50% discount (rate becomes 11%) on the portion of taxable income proportional to revenue up to Rp4.8 billion; the rest stays 22%.
Compare PP 23 (0.5%)
Different from the 0.5% final UMKM tax on turnover (PP 23/2018). For some small businesses the final scheme can be lighter — choose per the rules and your situation.
FAQ
Frequently asked questions
What percent is corporate tax in Indonesia?
The general corporate tax rate is 22% of taxable income. But corporations with gross revenue ≤ Rp50 billion may get the Article 31E facility, so part of taxable income is taxed at 11%.
How is the 31E facility computed?
The portion of taxable income proportional to gross revenue up to Rp4.8 billion is taxed at 11% (22% less 50%), the rest at 22%. The calculator splits both parts and sums the tax automatically.
What's the difference from the 0.5% final UMKM tax?
Corporate tax is on PROFIT (taxable income), while the 0.5% final UMKM tax is on TURNOVER regardless of profit. For high-turnover, thin-margin small businesses, compute both and compare.
When does 31E not apply?
If gross revenue exceeds Rp50 billion a year, all taxable income is taxed at the full 22% without discount. The calculator disables the facility above the threshold.
Is this result final?
It's an estimate. Fiscal taxable income can differ from commercial profit due to fiscal corrections, and there are other rules (tax credits, loss carryforward). Verify with a tax advisor or accountant.
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