Indonesia Tax Calendar 2026 | All Filing Deadlines

Q: When is the annual tax return deadline in Indonesia?

Individual SPT Tahunan is due March 31. Corporate SPT Tahunan is due April 30 (4 months after fiscal year end). These deadlines are firm and DJP rarely grants extensions.

Q: What are the monthly tax filing deadlines in Indonesia?

Monthly deadlines: PPh 21/23/26 withholding payment by 10th, SPT Masa PPh by 20th. PPN (VAT) payment by end of month, SPT Masa PPN by end of following month. PPh 25 installments by 15th of each month.

Q: What penalties apply for late tax filing in Indonesia?

Late filing penalties: IDR 100,000 for individual SPT Masa, IDR 1,000,000 for corporate SPT Tahunan, IDR 500,000 for individual SPT Tahunan PPN. Late payment incurs 2% per month interest on the unpaid tax amount.

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