Indonesia Tax Calendar 2026: Every Deadline for Individuals & Businesses
Stay compliant with Indonesian tax law by knowing your deadlines. Here's the complete tax calendar.
Key Takeaways
TL;DR: Indonesia's main tax deadlines: monthly PPh withholding due 10th/15th of following month. Annual SPT Tahunan due March 31 (individuals) or April 30 (corporates). VAT SPT Masa due end of following month. Missing deadlines triggers 2% monthly interest penalty. Use this calendar to plan your 2026 compliance.
Novità fiscali 2026:
-
Sistema Coretax - Il nuovo sistema di amministrazione fiscale (Core Tax Administration System) è pienamente operativo dal gennaio 2025. Tutte le dichiarazioni devono essere presentate tramite il portale Coretax.
-
IVA (PPN) al 12% - L'IVA è aumentata al 12% dal 1 gennaio 2025. Tuttavia, con il meccanismo DPP Nilai Lain, l'aliquota effettiva per la maggior parte dei beni rimane all'11%. Solo i beni di lusso pagano il 12% pieno.
-
NIK come NPWP - Il NIK (Numero di Identità Nazionale) ora funziona come NPWP per i contribuenti individuali.
-
Nessuna nuova imposta nel 2026 - Secondo le dichiarazioni ufficiali del Ministero delle Finanze (Kemenkeu), non sono previste nuove tasse per il 2026.
Monthly Deadlines
Monthly Tax Deadlines
Recurring monthly obligations
| Feature | PPh 21 Payment Employee withholding | PPh 21 Reporting Monthly return | PPh 23/26 Payment Service/foreign withholding | PPh 23/26 Reporting Monthly return | PPh 4(2) Payment Final tax items | PPh 4(2) Reporting Monthly return | PPh 25 Payment Corporate installment | VAT (PPN) Payment Value added tax - 12% (eff. 11%) | VAT (PPN) Reporting Monthly return |
|---|---|---|---|---|---|---|---|---|---|
| Deadline | 10th of following month | 20th of following month | 10th of following month | 20th of following month | 10th of following month | 20th of following month | 15th of following month | End of following month | End of following month |
| Example | Jan wages → Feb 10 | Jan wages → Feb 20 | Jan services → Feb 10 | Jan services → Feb 20 | Jan rent → Feb 10 | Jan rent → Feb 20 | Jan installment → Feb 15 | Jan VAT → Feb 28 | Jan VAT → Feb 28 |
| Form | e-Billing | SPT Masa PPh 21 | e-Billing | SPT Masa PPh 23/26 | e-Billing | SPT Masa PPh 4(2) | e-Billing | e-Billing via Coretax | SPT Masa PPN via Coretax |
Annual Deadlines
Annual Tax Obligations
Yearly filing requirements
| Feature | Personal Tax Return SPT Tahunan PPh OP | Corporate Tax Return SPT Tahunan PPh Badan | PPh 21 Annual Employee summary | 1721-A1 Certificates To employees |
|---|---|---|---|---|
| Deadline | March 31 | April 30 | March 31 | January 31 |
| For | Previous year (Jan-Dec) | Previous fiscal year | Previous year | Previous year |
| Who | All taxpayers | All companies | Employers | Employers |
2026 Key Dates
January 2026
| Date | Obligation |
|---|---|
| Jan 10 | December 2024 PPh 21/23/26/4(2) payment |
| Jan 15 | December 2024 PPh 25 installment |
| Jan 20 | December 2024 PPh 21/23/26/4(2) reporting |
| Jan 31 | Issue 1721-A1 certificates to employees |
| Jan 31 | December 2024 VAT payment & reporting |
February 2026
| Date | Obligation |
|---|---|
| Feb 10 | January PPh payments |
| Feb 15 | January PPh 25 installment |
| Feb 20 | January PPh reporting |
| Feb 28 | January VAT payment & reporting |
March 2026
| Date | Obligation |
|---|---|
| Mar 10 | February PPh payments |
| Mar 15 | February PPh 25 installment |
| Mar 20 | February PPh reporting |
| Mar 31 | Personal Tax Return (SPT Tahunan PPh OP) |
| Mar 31 | February VAT payment & reporting |
April 2026
| Date | Obligation |
|---|---|
| Apr 10 | March PPh payments |
| Apr 15 | March PPh 25 installment |
| Apr 20 | March PPh reporting |
| Apr 30 | Corporate Tax Return (SPT Tahunan PPh Badan) |
| Apr 30 | March VAT payment & reporting |
Quarterly Obligations
Quarterly Requirements
If applicable to your business
investment
compliance
planning
Filing Methods
E-Filing Options
| System | Purpose | Website |
|---|---|---|
| Coretax | Nuovo sistema integrato (2025+) | coretax.pajak.go.id |
| DJP Online | Tax returns (legacy) | djponline.pajak.go.id |
| e-Billing | Tax payments | Via Coretax |
| e-Faktur | VAT invoicing | Integrato in Coretax |
| e-Bupot | Withholding certificates | Integrato in Coretax |
Dal 2025, il sistema Coretax sostituisce progressivamente i vecchi portali DJP. Tutti i contribuenti devono registrarsi su coretax.pajak.go.id per le nuove funzionalità. Il vecchio DJP Online rimane attivo per alcuni servizi legacy durante il periodo di transizione.
Late Filing Penalties
SPT Filing Penalties
| Return Type | Penalty |
|---|---|
| Monthly SPT (Masa) | IDR 100,000 per month |
| Annual Personal (PPh OP) | IDR 100,000 |
| Annual Corporate (PPh Badan) | IDR 1,000,000 |
| Monthly VAT | IDR 500,000 |
Late Payment Penalties
| Violation | Penalty |
|---|---|
| Late tax payment | 2% per month (max 24 months) |
| Underpayment discovered | 2% per month + potential 200% |
Extension Options
Personal Tax Return:
- Extension possible
- Submit request before March 31
- Up to 2 months extra
Corporate Tax Return:
- Extension possible
- Submit request before April 30
- Up to 2 months extra
Note: Extension is for filing only - payment must still be made by original deadline!
Tips for Compliance
- Calendar reminders - Set alerts for all deadlines
- Monthly routine - Process tax by 5th for buffer
- Document immediately - Keep records organized
- Review quarterly - Check for any missed items
- Use e-filing - Faster and more reliable
- Keep receipts - Store payment proofs
- Reconcile monthly - Match to accounting records
Common Questions
More in this series — Tax deadlines, filing & compliance
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