Tax calendar · November 2026 – October 2027
The next twelve months, starting this month. Each date already moves to the next working day when it falls on a weekend, public holiday or collective leave day.
Add to calendar (.ics) Bahasa Indonesia
| When | Obligation | Legal basis |
|---|---|---|
| 15th | Pay PPh 4(2), 15, 21, 22, 23, 25, 26, 0.5% MSME final tax, stamp duty (collectors) — previous month's period | PMK 81/2024; UU KUP Pasal 9 ayat (1) |
| 20th | File monthly PPh 21/26 and unified withholding returns — previous month's period | PMK 81/2024; UU KUP Pasal 3 ayat (3) huruf a |
| Last day of the month | Pay and file the monthly VAT return — previous month's period | PMK 81/2024; UU KUP Pasal 3 ayat (3) huruf b |
| 31 March | Individual annual return — previous tax year | UU KUP Pasal 3 ayat (3) huruf c |
| 30 April | Corporate annual return — previous tax year (calendar-year taxpayers) | UU KUP Pasal 3 ayat (3) huruf c |
| Non-working day | A deadline on a Saturday, Sunday, public holiday or collective leave day moves to the next working day | PMK 81/2024 |
Deadlines follow PMK 81/2024 and the General Tax Provisions Law (UU KUP); a deadline on a Saturday, Sunday, public holiday or collective leave day moves to the next working day. Always check DJP announcements for extensions or relief (e.g. the 2025 annual return deadline was extended to 30 April 2026).
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the September 2026 tax period (pay before filing).
↪ Moved from 31 Oct due to the weekend (Saturday)
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the October 2026 tax period.
↪ Moved from 15 Nov due to the weekend (Sunday)
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the October 2026 tax period.
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the October 2026 tax period (pay before filing).
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the November 2026 tax period.
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the November 2026 tax period.
↪ Moved from 20 Dec due to the weekend (Sunday)
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the November 2026 tax period (pay before filing).
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the December 2026 tax period.
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the December 2026 tax period.
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the December 2026 tax period (pay before filing).
↪ Moved from 31 Jan due to the weekend (Sunday)
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the January 2027 tax period.
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the January 2027 tax period.
↪ Moved from 20 Feb due to the weekend (Saturday)
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the January 2027 tax period (pay before filing).
↪ Moved from 28 Feb due to the weekend (Sunday)
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the February 2027 tax period.
↪ Moved from 15 Mar due to a holiday (Joint leave: Eid al-Fitr)
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the February 2027 tax period.
↪ Moved from 20 Mar due to the weekend (Saturday)
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the February 2027 tax period (pay before filing).
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Filing deadline for the individual annual return (SPT Tahunan PPh OP) for 2026; any underpayment (PPh 29) must be settled before filing.
Basis: UU KUP Pasal 3 ayat (3) huruf c: paling lama 3 bulan setelah akhir tahun pajak; PMK 81/2024: jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya.
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the March 2027 tax period.
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the March 2027 tax period.
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the March 2027 tax period (pay before filing).
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Filing deadline for the corporate annual return (SPT Tahunan PPh Badan) for 2026, for calendar-year taxpayers; any underpayment (PPh 29) must be settled before filing.
Basis: UU KUP Pasal 3 ayat (3) huruf c: paling lama 4 bulan setelah akhir tahun pajak; PMK 81/2024: jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya.
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the April 2027 tax period.
↪ Moved from 15 May due to the weekend (Saturday)
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the April 2027 tax period.
↪ Moved from 20 May due to a holiday (Vesak Day)
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the April 2027 tax period (pay before filing).
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the May 2027 tax period.
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the May 2027 tax period.
↪ Moved from 20 Jun due to the weekend (Sunday)
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the May 2027 tax period (pay before filing).
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the June 2027 tax period.
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the June 2027 tax period.
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the June 2027 tax period (pay before filing).
↪ Moved from 31 Jul due to the weekend (Saturday)
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the July 2027 tax period.
↪ Moved from 15 Aug due to a holiday (Prophet Muhammad's Birthday)
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the July 2027 tax period.
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the July 2027 tax period (pay before filing).
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the August 2027 tax period.
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the August 2027 tax period.
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
VAT/luxury-goods sales tax must be paid and the monthly VAT return filed by the end of the following month for the August 2027 tax period (pay before filing).
Basis: PMK 81/2024: akhir bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf b.
Payment deadline for income tax Art. 4(2), 15, 21, 22, 23, 25, 26, the 0.5% final MSME tax (PP 55/2022) and stamp duty collected by appointed collectors, for the September 2027 tax period.
Basis: PMK 81/2024: tanggal 15 bulan berikutnya setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 9 ayat (1).
Filing deadline for the monthly PPh 21/26 return and the unified withholding return (PPh Pasal 4 ayat (2), 15, 22, 23, 26), including the stamp duty return, for the September 2027 tax period.
Basis: PMK 81/2024: paling lama 20 hari setelah masa pajak berakhir; jika jatuh pada hari libur (Sabtu, Minggu, libur nasional, cuti bersama), bergeser ke hari kerja berikutnya. UU KUP Pasal 3 ayat (3) huruf a.
