5 questions
The headline set: corporate income tax at 22%; value added tax — the rate is 12%, but for non-luxury goods and services the taxable base is reduced so the effective rate stays 11%; plus withholding obligations on salaries and specified payments. Your accountant runs the numbers.
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Monthly: every periodic deposit — withholdings on employees and third parties, and the corporate income tax instalment alike — is due by the 15th, and the periodic return is filed by the 20th. Value added tax is the one exception: deposited and filed by the end of the following month, with the deposit made before the return goes in. Annually: the personal return within 3 months of year end (31 March), the corporate return within 4 months (30 April). If you or your accountant still work to a 10th-of-the-month deposit date, that is the pre-current-system rule — it was unified onto the 15th from 1 January 2025.
Both are true, which is why it confuses everyone. The rate is 12%, but the taxable base for non-luxury goods and services is set at 11/12 of the price — so the effective rate stays 11%. Only luxury goods pay 12% on the full base. Invoices must be mechanically right on this, or input-credit disputes follow.
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Because, despite almost everything now flowing through connected systems, the company tax number is not auto-issued: it needs its own registration after the incorporation decree issues, and the decree date and number you enter must match the ministry document exactly — mismatches auto-reject. It is the most common stall point in a new PMA, and a ten-minute fix when done right.
See the service: Foreign Investment Company (PT PMA) Incorporation
No. Bookkeeping and filing the numbers is accountants' work, and that is as it should be — you would not want legal rates on data entry. What we handle is the compliance layer: keeping your records across the company registry, licensing and tax systems saying the same thing, so the numbers never trip a cross-check.
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This is general information for business owners, not legal advice for your own situation. If your circumstances are specific, ask — it is cheaper to ask now than to repair later.
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Last checked: 2026-08-03