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SettleMetric

IDNormas oficiales, modeladas

Impuestos del autónomo en Indonesia (2022).

Un autónomo que gana 60.000 € al año en Indonesia se queda entre 45.515 EUR y 59.822 EUR según el régimen; la mejor opción es «PPh Final UMKM 0.5% — small-business final tax on gross turnover (PP 55/2022, made permanent for individuals by PP 20/2026)», con una carga efectiva del 0.3%. Abajo, 3 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

3 regímenes · 5 registros de fuentes · cada resultado sigue las normas publicadas del régimen

ID · 2022

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01PPh Final UMKM 0.5% — small-business final tax on gross turnover (PP 55/2022, made permanent for individuals by PP 20/2026)Mejor resultado con estos ingresosIngreso neto59.822 EURCarga efectiva0.3%
  2. 02NPPN — deemed-profit norm for freelancers (pekerjaan bebas) + progressive PPhIngreso neto54.515 EURCarga efectiva9.1%
  3. 03Standard progressive PPh on actual net profit (bookkeeping)Ingreso neto45.515 EURCarga efectiva24.1%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoAutónomo

PPh Final UMKM 0.5% — small-business final tax on gross turnover (PP 55/2022, made permanent for individuals by PP 20/2026)

Carga efectiva con 60 000 €

0.3%

Lo que pagas

  • 01
    PPh Final UMKM 0.5% (first Rp 500m of turnover exempt for individuals)

    Escala progresiva · base: ingresos anual · reducción 500.000.000 IDR

    ingresos anual · IDRTipo
    Cualquier importe0.5%

Requisitos de acceso

  • Límite de ingresos 4.800.000.000 IDR/year
  • Actividades: small-business turnover (usaha) with gross turnover ≤ Rp 4.8bn/year
  • Exige residencia fiscal
  • 0.5% final income tax on gross business turnover for resident individuals with turnover ≤ Rp 4.8bn/year; the first Rp 500,000,000 of turnover per year is exempt for individuals. PP 20/2026 (effective 22 Apr 2026) made the 0.5% facility PERMANENT for individual taxpayers (Orang Pribadi) — the former 7-year window no longer applies to individuals, who may use it for as long as they stay under the Rp 4.8bn threshold. THE CATCH FOR NEWCOMERS: PP 55/2022 as revised still excludes sole proprietorships run by individuals with special expertise performing professional services (consultants, accountants, doctors, notaries and the like), which can exclude IT/consulting freelancers — confirm eligibility with DJP.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR29.972 EUR0.1%
60.000 EUR59.822 EUR0.3%
120.000 EUR119.522 EUR0.4%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 30 dic 2022.

Contexto importante

Only turnover above Rp 500m is taxed for individuals, so effective burden is far below the NPPN/progressive route — but see the eligibility note: the 7-year clock and the professional-services exclusion mean this is often NOT available to a foreign IT/consulting freelancer. Modeled with a progressive component (allowance 500m, single 0.5% bracket) because the DSL has no 'flat rate above a floor on revenue' primitive; arithmetic is identical to 0.5% × max(0, turnover − 500m). Does not model the monthly self-deposit mechanics or the loss of the facility once turnover exceeds Rp 4.8bn mid-year.

02activoAutónomo

NPPN — deemed-profit norm for freelancers (pekerjaan bebas) + progressive PPh

Carga efectiva con 60 000 €

9.1%

Lo que pagas

  • NPPN deemed-expense norm (50% of gross, professional services — 10 provincial capitals incl. Jakarta) — 50% of revenue (una deducción que reduce la base imponible, no un pago)
  • 02
    PPh Orang Pribadi (Pasal 17, UU HPP)

    Escala progresiva · base: beneficio anual · reducción 54.000.000 IDR

    beneficio anual · IDRTipo
    ≤ 60.000.0005%
    60.000.000–250.000.00015%
    250.000.000–500.000.00025%
    beneficio anual · IDRTipo
    500.000.000–5.000.000.00030%
    > 5.000.000.00035%

Requisitos de acceso

  • Límite de ingresos 4.800.000.000 IDR/year
  • Actividades: freelance-professional-services (pekerjaan bebas) incl. IT/computer, consulting, engineering, design
  • Exige residencia fiscal
  • NPPN (Norma Penghitungan Penghasilan Neto, PER-17/PJ/2015) lets an individual with gross turnover below Rp 4.8 billion/year compute net income as a fixed norm percentage of gross instead of keeping full books. The taxpayer must notify DJP of the NPPN election within the first 3 months of the tax year. Requires an NPWP (tax ID) and Indonesian tax residency (183-day rule or intent to reside).

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR28.416 EUR5.3%
60.000 EUR54.515 EUR9.1%
120.000 EUR105.515 EUR12.1%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2022.

Contexto importante

Norm modeled at 50% — the PER-17/PJ/2015 net-income percentage for professional/consulting services (KLU 69xxx, e.g. accounting/consulting) in the 10 provincial-capitals group (Jakarta, Denpasar, etc.); the same 50% is used in DJP-style worked examples for freelance developers. NEEDS MANUAL REVIEW: the exact PER-17 Lampiran I line for computer-programming/IT (KLU 62010/62020) could not be fetched from an official machine-readable table; one secondary source cites 50% and another 62.5% for KLU 62 — confirm the precise KLU-and-region cell before publishing (a 62.5% norm would raise the €60k burden materially). Single filer assumed (TK/0, PTKP 54m); marriage/dependents raise PTKP and lower tax. Does not model regional (kabupaten/kota) variation, the 20% surcharge for taxpayers without an NPWP, or DTA relief. PTKP amounts unchanged since PMK-101/2016.

03activoAutónomo

Standard progressive PPh on actual net profit (bookkeeping)

Carga efectiva con 60 000 €

24.1%

Lo que pagas

  • 01
    PPh Orang Pribadi (Pasal 17, UU HPP)

    Escala progresiva · base: beneficio anual · reducción 54.000.000 IDR

    beneficio anual · IDRTipo
    ≤ 60.000.0005%
    60.000.000–250.000.00015%
    250.000.000–500.000.00025%
    beneficio anual · IDRTipo
    500.000.000–5.000.000.00030%
    > 5.000.000.00035%

Requisitos de acceso

  • Exige residencia fiscal
  • The default regime for a resident individual carrying on business/freelance work who keeps full accounting records: PPh Orang Pribadi (Pasal 17, UU HPP) on actual net profit (revenue minus deductible business expenses), after PTKP. Mandatory once gross turnover exceeds Rp 4.8bn/year (NPPN and the 0.5% final tax are then unavailable). Requires an NPWP and Indonesian tax residency.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR24.515 EUR18.3%
60.000 EUR45.515 EUR24.1%
120.000 EUR87.515 EUR27.1%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2022.

Contexto importante

Single filer (TK/0, PTKP 54m). Business income of a resident individual has no separate social-security payroll levy in the way employees do; BPJS Kesehatan/Ketenagakerjaan contributions for the self-employed are modest flat/percentage premiums and are not modeled here. Does not model the 20% NPWP-less surcharge, regional variation, or DTA relief.

02

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de Indonesia.

calculadora completa
  1. 1 PPh Final UMKM 0.5% — small-business final tax on gross turnover (PP 55/2022, made permanent for individuals by PP 20/2026)
    59.822 EURneto/año
    0.3 % de carga
  2. 2 NPPN — deemed-profit norm for freelancers (pekerjaan bebas) + progressive PPh
    54.515 EURneto/año
    9.1 % de carga
  3. 3 Standard progressive PPh on actual net profit (bookkeeping)
    45.515 EURneto/año
    24.1 % de carga