Indonesia Property Tax (PBB) Calculator — Land NJOP Value (Rp) ₹50,00,00,000

Name: Indonesia Property Tax (PBB) Calculator — Land NJOP Value (Rp) ₹50,00,00,000
Creator: CalcHub

With land njop value (rp) of ₹50,00,00,000, the annual pbb tax is IDR39,40,000.

Last updated: 7 April 2026·Source: Ministry of Finance — PBB

Land NJOP Value (Rp) (IDR)

NJOP (Nilai Jual Objek Pajak) — government assessed land value, stated on SPPT notice

Building NJOP Value (Rp) (IDR)

Total NJOP

IDR80,00,00,000

NJOPTKP Deduction (Rp12,000,000)

IDR1,20,00,000

Taxable NJOP

IDR78,80,00,000

Annual PBB Tax

IDR39,40,000

PBB-P2 (land and building tax) was transferred to local governments in 2012. Maximum national rate is 0.5% of taxable NJOP, but local governments set their own rates (often lower). NJOPTKP is the non-taxable threshold.

What is the Indonesia Property Tax (PBB) Calculator?

PBB-P2 (Pajak Bumi dan Bangunan — Perdesaan dan Perkotaan) is the Indonesian property tax administered by local governments since 2012. The tax base is the NJOP (Nilai Jual Objek Pajak — government assessed value), reduced by NJOPTKP (minimum threshold of Rp12,000,000). The maximum rate is 0.5%.

Formula

PBB = (Total NJOP − NJOPTKP) × Rate. NJOPTKP = Rp12,000,000.

NJOP: = Government assessed value
r: = Local rate (max 0.5%)

How to use the Indonesia Property Tax (PBB) Calculator

1
Step 1
Enter land NJOP value.
2
Step 2
Enter building NJOP value.
3
Step 3
View taxable NJOP and annual PBB.

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Reviewed on 5 April 2026

Frequently asked questions

How is the NJOP (assessed value) set in Indonesia?

NJOP is set by local governments every 3 years (urban) or annually (some areas). It is based on market data, construction cost, and area data. NJOP is typically 40-80% of actual market value. You can find your NJOP on your annual SPPT PBB notice.

When is PBB due in Indonesia?

PBB is due by September 30 each year. SPPT (Surat Pemberitahuan Pajak Terutang) notices are issued earlier in the year. Payment can be made at banks, post offices, or via e-banking.