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Land/Building Rental Final Tax Calculator
Compute the 10% final tax on land or building rent (PP 34/2017) and the net amount received by the owner. Free.
Withholding note
The 10% final tax on land/building rent is generally WITHHELD by a taxpayer tenant, then remitted & reported. If the tenant isn't a withholder, the owner remits it. An estimate, not official tax/legal advice. Rules can change — consult a tax advisor or HR/labor-law professional.
Rental final tax
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Understanding rental final tax
10% final rate
Land and/or building rent is subject to a FINAL tax of 10% of gross rental value (PP 34/2017). Final means it isn't recombined with other income.
Withheld by tenant
If the tenant is a withholder (certain entities/agencies), the tenant withholds, remits, and reports. If not, the owner remits it themselves.
Not PPh 23
Land/building rent uses this final tax, NOT PPh 23. The 2% PPh 23 applies to rent other than land/building (e.g. vehicle/equipment rental).
FAQ
Frequently asked questions
How much tax on renting a shop or building?
A 10% final tax on gross rent. E.g. rent Rp50,000,000 → tax Rp5,000,000, owner receives Rp45,000,000. This rate is final and applies to land/building rent.
Who withholds the rental tax?
Usually a withholder tenant (company/agency) withholds 10% from the rent payment, then remits and issues a withholding slip. If the tenant is an ordinary individual, the owner remits it.
Can rental tax be credited?
No. Being final, this 10% tax isn't credited in the annual return and the rental income isn't combined with other income. This differs from non-final tax.
Is vehicle rental also taxed 10%?
No. The 10% final rate is specific to land/building rent. Other rentals (vehicles, equipment) generally fall under 2% PPh 23. Use the PPh 23 calculator for those.
Does it include service charge?
The tax base is generally the gross value paid for the rent. Treatment of service charge can vary by rule and agreement — consult if unsure.
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