TaxSavvyID

Koperasi using 0.5 percent

Koperasi kami baru berdiri. Berapa lama bisa pakai PPh final 0,5 persen?

The situation

Under PP 20/2026, domestic cooperatives can use 0.5 percent for up to 4 tax years from first registration.

The law

  • PP 55/2022 on income tax adjustments, as amended by PP 20/2026 (in force 22 April 2026): 0.5 percent final tax on gross turnover up to IDR 4.8 billion a year for individuals, single founder PT Perorangan and cooperatives; individuals pay nothing on the first IDR 500 million
  • Transitional rule, PP 20/2026 amending PP 55/2022: CV, firma, PT and BUMDes already using 0.5 percent keep it only until their old time limit ends; new ones cannot use it; cooperatives get 4 tax years

What it means for you

After 4 years the cooperative moves to normal corporate rates. Use the period to build proper books. Example: registered in 2026, final scheme to the end of 2029.

What to do

  1. Note your registration year.
  2. Pay 0.5 percent monthly.
  3. Build full books during the period.
  4. Switch to normal rates after year 4.

Do not continue past the 4th tax year.

We can do this for youMSME final tax at 0.5 percent: eligibility after PP 20/2026, monthly payment and switching to normal rates: IDR 500.000

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