Ride-hailing & couriers
Tax for ride-hailing drivers and couriers: NPWP, the 0.5% final tax and filing your SPT
Tax duties for ride-hailing drivers and couriers: when your NIK must be active as an NPWP, the Rp500 million tax-free turnover, 0.5% final tax, NPPN and filing.
English edition. Official forms and source documents may be in Indonesian.
QUICK ANSWER
Do ride-hailing drivers and couriers pay tax, when do they need an NPWP, and how do they file a return?
Partner ride-hailing drivers and couriers are individual taxpayers running a business, so they must register or activate their NIK as a tax number (NPWP) within one month of starting to take orders (Finance Minister Regulation 81/2024, Article 17(1)). Their service income can be taxed at a 0.5% final rate on turnover, but the first Rp500 million of turnover each year is tax-free (PP 55/2022 as amended by PP 20/2026), so many drivers pay no monthly tax. The income must still be recorded and declared in the annual tax return (SPT Tahunan) through Coretax by 31 March.
See 11 official references ↓Read DJP’s guidance on tax for ride-hailing drivers ↗pajak.go.id
Guide contents
What to have ready
- Your NIK and KTP-el details, email and an active mobile number for your Coretax account.
- A monthly summary of gross earnings from each app, split into service fares, tips, bonuses and incentives.
- Withholding slips (bukti potong) from the app company, if tax was withheld on bonuses or incentives.
- A copy of any statement you gave the app company declaring turnover of no more than Rp500 million.
- A list of assets (such as your motorbike, phone and savings) and debts (such as motorbike instalments) at 31 December for the annual return.
- A DJP authorisation code (Kode Otorisasi) or electronic certificate to sign your return in Coretax.
How to handle tax as a driver
Activate your NIK as your NPWP
For Indonesian residents, an individual NPWP is the NIK once the tax office (DJP) has activated it. Drivers running a business must register within one month of starting to take orders, without waiting to reach any income level. Registration is free at coretaxdjp.pajak.go.id or at a tax office (KPP).
Record monthly turnover from every app
Turnover is the gross income from your services before costs such as fuel, servicing and instalments. Record passenger fares and food and parcel delivery fees as turnover, and keep tips, bonuses and incentives separate because their tax treatment can differ. Food prices, the value of shopping, the value of parcels and app fee deductions are not your turnover. If you drive for several apps, add them all together.
Understand the 0.5% final tax
Individuals whose turnover in the previous year was no more than Rp4.8 billion pay a 0.5% final income tax on turnover, unless they opt for the general rules. The first Rp500 million of turnover in a year is not taxed, counted cumulatively from January.
Give the app a statement if needed
According to DJP, drivers whose turnover has not passed Rp500 million can give the platform a statement that they qualify for the final tax with turnover not above Rp500 million, so the platform does not withhold income tax from their earnings. Follow your app company’s menu or instructions.
Pay tax once turnover passes Rp500 million
Once your cumulative turnover for the year passes Rp500 million, work out 0.5% of the excess each month. Create a billing code in Coretax and pay by the 15th of the following month.
File your annual return by 31 March
Declare your income for the year, assets and debts in the individual income tax return (SPT Tahunan PPh orang pribadi) at coretaxdjp.pajak.go.id, signed with your DJP authorisation code. Late filing carries a Rp100,000 fine. The Coretax guide has the full steps.
What tax is due and what it costs to comply
Activating your NIK as an NPWP and filing your return in Coretax are free. Under the final tax scheme, the rate is 0.5% of turnover, but the first Rp500,000,000 of turnover in a tax year is not subject to income tax. Drivers whose annual turnover is below that threshold pay no final tax, but must still record and declare their income in the annual return.
| Situation | Basis of calculation | Tax to pay |
|---|---|---|
| Annual turnover of Rp304,000,000 from two apps | All turnover is below Rp500,000,000 | No final tax; still file the annual return |
| Turnover of Rp495,000,000 from January to November, then Rp20,000,000 in December | The part above Rp500,000,000: Rp15,000,000 | 0.5% × Rp15,000,000 = Rp75,000, paid by 15 January of the following year |
| Certain bonuses or incentives from the platform | According to withholding criteria | The platform may withhold PPh Article 21; ask for the withholding slip |
| Turnover above Rp4.8 billion in the previous year, or opting for the general rules | Net income minus PTKP | Progressive rates under Article 17 of the Income Tax Law, with monthly PPh Article 25 instalments |
Turnover is added up across all apps and counted before running costs. Filing an individual annual return late carries a Rp100,000 fine (General Tax Provisions Law, Article 7(1)). The DJP ride-hailing guidance we quote was updated on 22 June 2026 and states that the legislation itself remains the main reference. Your situation may differ, for example if you are employed by a fleet owner; ask Kring Pajak on 1500200 if unsure.
When drivers need an NPWP
Individuals who run a business or practise a profession must register within one month of starting (Finance Minister Regulation 81/2024, Article 17(1)). DJP gives an example: a driver who starts taking orders on 10 June 2026 must register or activate their NIK as an NPWP by 10 July 2026.
Having a KTP or NIK does not necessarily mean your NIK is already active as an NPWP. Registration or activation is done at coretaxdjp.pajak.go.id or at your nearest tax office, free of charge.
The non-taxable income threshold (PTKP) is not the trigger for registering if you drive independently. According to DJP, PTKP is the benchmark for people who do not run a business, for example someone employed by a fleet owner. PTKP is currently Rp54,000,000 a year for yourself, plus Rp4,500,000 if married and Rp4,500,000 for each dependant, up to three (Tax Harmonisation Law).
What counts as a driver’s turnover
A driver’s turnover is the payment for the service you provide: passenger fares, food delivery fees, parcel delivery fees and shopping service fees. Customer tips, cancellation fees passed on to you, bonuses, incentives and promotional rewards should also be recorded separately.
Not all money that passes through your hands or appears in your app history is your income. According to DJP, restaurant food prices, the price of goods bought for customers, the value of parcels, service fees that belong to the platform and app fee deductions charged to you are not driver turnover. Parking or toll reimbursements can be separated if backed by receipts.
If you work on several apps, add up the turnover from all of them to test the Rp500 million threshold. Save each app’s earnings summary from its history or reports menu every month.
The 0.5% final tax and the Rp500 million threshold
PP 55/2022 as amended by PP 20/2026 (signed and promulgated on 22 April 2026) applies a 0.5% final income tax to the business income of individuals whose turnover is no more than Rp4.8 billion a year. For individuals, the first Rp500,000,000 of turnover in a tax year is not taxed, counted cumulatively from the first month (PP 55/2022, Article 60(2) and (3)).
PP 20/2026 deleted Article 59 of PP 55/2022, which had limited individuals’ use of the final tax to at most 7 tax years. Income from certain professions, such as doctors, consultants and content creators, is excluded from this scheme; driving and delivery services are not on that list.
You pay the final tax yourself by the 15th of the following month if no one else has withheld it. According to DJP, platforms may withhold PPh Article 21 on certain bonuses or incentives, and you will receive a withholding slip to report in your return.
If you use the general rules: NPPN or bookkeeping
Drivers may opt for the general rules: progressive rates under Article 17 of the Income Tax Law on net income minus PTKP, with monthly PPh Article 25 instalments. You must notify DJP of this choice, and once made you cannot return to the final tax in later years (PP 20/2026, Article 57(3) and (4)).
Under the general rules, individuals with turnover below Rp4.8 billion a year may calculate net income with the deemed-profit norm (NPPN, Norma Penghitungan Penghasilan Neto), a set percentage of turnover, provided they notify DJP within the first 3 months of the tax year (Income Tax Law, Article 14(2)). Without that notice, you are treated as having chosen bookkeeping.
The NPPN notice is submitted in Coretax under Layanan Wajib Pajak > Layanan Administrasi > Buat Permohonan Layanan Administrasi, service type AS.04-01. For tax year 2026 the deadline passed on 31 March 2026; for tax year 2027 it is 31 March 2027.
Filing your annual return and avoiding scams
Income for a tax year is declared in the individual annual income tax return at coretaxdjp.pajak.go.id, no later than the end of the third month after the tax year ends, which is 31 March. According to DJP, many drivers do not yet have to pay monthly income tax but still need to record their income and declare it in the annual return.
If tax is due, create a billing code in Coretax, either on its own or while preparing the return. Filing an individual annual return late carries a Rp100,000 fine.
DJP warns of scams using its name. Never give anyone your Coretax password, OTP or passphrase, and check suspicious messages with Kring Pajak on 1500200. Tax complaints can be made at pengaduan.pajak.go.id.
Things to check carefully
- Waiting until your income passes PTKP before activating your NPWP. For independent drivers, the duty to register starts when the business starts.
- Including food prices, the value of shopping or the value of parcels in your turnover.
- Measuring the Rp500 million threshold against one app when you drive for several.
- Opting for the general rules without realising you cannot return to the final tax in later years.
- Not filing an annual return because turnover is below Rp500 million. According to DJP, the income must still be declared.
- Giving your Coretax OTP, password or passphrase to someone claiming to be a tax officer or offering ‘NPWP activation’ services.
Frequently asked questions
Do ride-hailing drivers pay tax?
Yes, drivers’ income is taxable, but many drivers have nothing to pay. Under the 0.5% final tax, the first Rp500 million of turnover a year is tax-free, so drivers below that level pay no final tax. The income must still be declared in the annual return.
Do ride-hailing drivers need an NPWP?
Yes. Partner drivers run a business, so they must register or activate their NIK as an NPWP within one month of starting to take orders (Finance Minister Regulation 81/2024, Article 17(1)). Registration is free at coretaxdjp.pajak.go.id or a tax office.
How much turnover can a driver earn tax-free?
Rp500,000,000 in a tax year, counted cumulatively across all apps from January. Above that, the excess is taxed at 0.5% final, for example Rp15,000,000 × 0.5% = Rp75,000.
What is the PTKP for 2026?
Rp54,000,000 a year for an individual taxpayer, plus Rp4,500,000 if married and Rp4,500,000 for each dependant, up to three. For example, a married person with three dependants has a PTKP of Rp72,000,000. PTKP is used under the general rules, not the 0.5% final tax.
Does the app’s cut count as my income?
No. According to DJP, app fees or commissions charged to drivers are not driver receipts. Nor are restaurant food prices, the value of shopping or the value of parcels you deliver.
Do ride-hailing drivers have to file an annual tax return?
Yes. According to DJP, a driver’s income for the year is declared in the individual annual income tax return in Coretax by 31 March, even if turnover is below Rp500 million. Late filing carries a Rp100,000 fine.
What is NPPN, and do drivers need it?
NPPN calculates net income as a set percentage of turnover, for taxpayers with turnover below Rp4.8 billion who use the general rules. Drivers on the 0.5% final tax do not need it. If you opt for the general rules, notify DJP within the first 3 months of the tax year through Coretax.
I drive for two apps. How do I work out my turnover?
Add up the turnover from all apps each month. The Rp500 million and Rp4.8 billion thresholds apply to the total turnover of your business, not to each app separately.
Sources and review
Editorial review of public information: . This is not a review by an agency officer or a professional adviser. Reviewed by Kaiser Khan, publisher of Panduan Warga. Official document titles are retained below.
- DJP: Aspek Perpajakan Pengemudi Ojek Online (materi edukasi, diperbarui 22 Juni 2026) ↗pajak.go.id · Accessed 14 October 2026
- DJP: PP Nomor 20 Tahun 2026 tentang Perubahan atas PP 55/2022 ↗pajak.go.id · Accessed 14 October 2026
- JDIH BPK: PP Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan ↗peraturan.bpk.go.id · Accessed 14 October 2026
- JDIH BPK: PMK Nomor 81 Tahun 2024 ↗peraturan.bpk.go.id · Accessed 14 October 2026
- JDIH BPK: UU Nomor 36 Tahun 2008 (UU PPh), Pasal 14 ↗peraturan.bpk.go.id · Accessed 14 October 2026
- JDIH BPK: UU Nomor 7 Tahun 2021 (HPP), Pasal 7 tentang PTKP ↗peraturan.bpk.go.id · Accessed 14 October 2026
- JDIH BPK: UU Nomor 28 Tahun 2007 (UU KUP), Pasal 7 ↗peraturan.bpk.go.id · Accessed 14 October 2026
- Coretaxpedia: pemberitahuan penggunaan NPPN (diperbarui 21 April 2026) ↗pajak.go.id · Accessed 14 October 2026
- DJP: contoh SPT Tahunan dengan PTKP TK/0 Rp54.000.000 (Maret 2026, PDF) ↗pajak.go.id · Accessed 14 October 2026
- DJP: panduan SPT Tahunan Coretax ↗www.pajak.go.id · Accessed 14 October 2026
- Coretax DJP ↗coretaxdjp.pajak.go.id · Accessed 14 October 2026
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