Income Tax Adjustment
6/6/20261 min read
The new regulations from Government Regulations under PP no.20 /2026 , therefore we would like to inform you of the amendments to Government regulation number 55 of 2022 concerning adjustments to regulations in the income tax.
This regulation is focusing on income tax for personal and company as follows:
This income final withholding tax 0.5% is applicable to personal taxpayer, individual company and Corporation (Koperasi) who has gross income Rp 4,800,000,000.-/fiscal year.
This income tax is no longer available for:
1. New PT (limited company) both local and foreign investments
2. New CV
3. Personal taxpayer whose gross income exceeding Rp 4,800,000,000/fiscal year
4. Free worker/Freelancers: Doctors, Consultants, Notary, Musicians, Influencers, Salesman, Trader,
Accountant, Architects, Insurance agents, Translator, Writers, Researcher, Teacher and similar activities.
Companies who were established prior to this regulation and certain period of taxation has not yet ended, may be subject to final income tax until the end of the period.