PPN Calculator Indonesia (11%)

Besides the standard rate, Indonesian VAT has a 0% rate for exports of tangible goods, intangible goods and services (Article 7(2) of the VAT Law as amended by Law 7/2021). Certain goods and services are outside VAT altogether: money, gold bars for foreign-exchange reserves and securities (Article 4A(2)), and services such as religious services, public-authority services and, where they are already taxed by regional governments, hotel rooms, parking, restaurant food and drink, and arts and entertainment (Article 4A(2)-(3)).

The government may also decide that VAT on strategic goods and services is not collected or is exempted. The law names staple goods needed by most people, certain medical services under the national health insurance programme, social services, financial and insurance services, education, public land and water transport, and manpower services (Article 16B(1a)(j)). Input VAT on supplies exempted this way cannot be credited (Article 16B(3)).