The government has extended the 0.5% final income tax rate for MSMEs under the latest Regulation in Lieu of Law No. 2 of 2024.
This policy applies to:
- Individual and corporate taxpayers with annual revenue ≤ IDR 4.8 billion
- Effective through the end of 2027
However, MSMEs are still encouraged to prepare simple financial reports as a basis for calculation and compliance checks. Need help with bookkeeping or determining your business classification? Contact us for support.