Tax · Freelancer

Freelancer / Self-Employed (Services) Tax Calculator

Calculate your annual income tax (PPh) on service income (programmer, designer, photographer, writer, consultant, etc.). Compare the two official methods: Norma (NPPN) with progressive rates and PP23 final 0.5%.

Total service revenue/fees within one tax year (before any deductions).

The norma rate varies by occupation & region (PER-17/PJ/2015). Many professional services in the capital are around 50%. Adjust it to your business classification (KLU).

Compare both
Norma (NPPN)
PP23 final 0.5%

How is it calculated?

Norma (NPPN): Net income = gross × norma %. Then the taxable income (PKP) = net − PTKP (rounded down to the nearest thousand). Tax is computed with the progressive UU HPP rates: 5% (up to 60 million), 15% (60–250 million), 25% (250–500 million), 30% (500 million–5 billion), 35% (above 5 billion).

PP23 final 0.5%: Tax = 0.5% × gross. Applies to MSMEs/individuals with gross turnover ≤ Rp4,8 miliar/year and still within the allowed period (individuals: 7 years).

PTKP is the non-taxable income based on your status at the start of the tax year. The maximum number of dependants is 3.

⚠️ An estimate for education/planning. The norma rate and PP23 eligibility depend on your type of business and your circumstances. For final figures, consult a tax advisor or the DJP (Indonesian tax office).