Property Sale PPh Final Calculator

PPh Final = 2.5% × taxable base, where the base is whichever is HIGHER between the transaction value and NJOP. Example: agreed sale price Rp700 million, NJOP Rp650 million. Since the sale price is higher, the base is Rp700 million, so PPh = 2.5% × Rp700 million = Rp17.5 million. Enter your own figures above for a result that fits your case.

The seller, or whoever transfers the right to the land/building — not the buyer. This differs from BPHTB, which is the buyer's responsibility. The two taxes are paid separately, and first-time sellers often confuse them.

This rule prevents a buyer and seller from agreeing to record a sale price below fair value to shrink the tax. If the NJOP from the property tax notice turns out higher than the agreed price, the tax authority uses NJOP as the base instead of the reported transaction value.

It's final — it settles the income tax obligation on the transfer transaction. It isn't combined with the seller's other income in their annual return, and can't be credited as prepaid tax against other obligations.

Before the sale deed (AJB) is signed by the PPAT. PPAT generally requires proof of payment as a condition before signing, so budget for it separately from the proceeds you receive from the buyer.