TaxSavvyID

Spouse turnover combined for the IDR 4.8 billion limit

Omzet usaha saya dan istri digabung untuk batas 4,8 miliar?

The situation

Yes. For the 0.5 percent scheme, turnover of husband, wife, their minor children and PT Perorangan they own is combined against the IDR 4.8 billion ceiling.

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

What it means for you

If combined turnover passes IDR 4.8 billion, normal rates apply from the next year. Example: your shop IDR 3 billion and your wife's catering IDR 2 billion make IDR 5 billion together, over the limit.

What to do

  1. List all family businesses.
  2. Add their turnover each month.
  3. Plan for normal rates if over IDR 4.8 billion.
  4. Keep separate records for each business.

Splitting turnover across family members does not avoid the limit.

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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