VEHICLE TAX
Vehicle tax
by province.
Rates, opsen, online checks and 2026 relief programmes from each province’s official sources.
QUICK ANSWER
How is Indonesian vehicle tax set by province?
Each province sets its vehicle tax (PKB) rate within the national cap of 1.2% for a first vehicle (2% in DKI Jakarta) and up to 6% for progressive tiers (10% in Jakarta). Since 5 January 2025 regencies and cities add an opsen of 66% of the PKB, except in DKI Jakarta. Late payment costs 1% a month for up to 24 months everywhere, and many provinces run their own fine waivers.
Vehicle tax relief running now
Programmes open on 1 October 2026, ending soonest first. Each covers different items, so open the provincial page before paying.
- West Kalimantanuntil 30 October 2026Relaksasi Pajak Kendaraan Bermotor Kalimantan Barat Oktober 2026
- Bantenuntil 31 October 2026Bebas Denda PKB & Diskon Pajak Kendaraan (HUT ke-81 RI)
- North Kalimantanuntil 31 October 2026Pemutihan Pajak Kendaraan Bermotor HUT ke-14 Provinsi Kalimantan Utara
- Bangka Belitung Islandsuntil 31 October 2026Program Pemutihan Denda Pajak Kendaraan Bermotor (PKB) dalam rangka HUT ke-81 RI
- Riau Islandsuntil 31 October 2026Pemutihan Pajak Kendaraan Bermotor 2026
- Lampunguntil 31 October 2026Program Keringanan Pajak Kendaraan Bermotor (PKB) dan BBNKB Tahun 2026
- East Nusa Tenggarauntil 31 October 2026Pengurangan PKB, BBNKB serta Pembebasan Sanksi Administrasi PKB (Pergub NTT Nomor 54 Tahun 2026; keringanan pascagempa Flores)
- West Papuauntil 31 October 2026Program Relaksasi Pajak Daerah Tahun 2026: Pengurangan Pokok PKB dan BBNKB serta Penghapusan Sanksi Denda Administratif PKB (Keputusan Gubernur Papua Barat Nomor 144 Tahun 2026; for Hari Bhayangkara, Indonesian Independence Day and the Papua Barat provincial anniversary)
- South Sumatrauntil 31 October 2026Pemutihan Pajak Kendaraan Bermotor Sumatera Selatan Oktober 2026
- Baliuntil 11 November 2026Pembebasan Pokok PKB, Sanksi PKB dan Sanksi Opsen PKB ('Punya Tunggakan Pajak? Saatnya Bereskan!')
- East Kalimantanuntil 22 November 2026Relaksasi Bebas Denda Pajak Kendaraan Bermotor (PKB) Tahun 2026
- East Javauntil 30 November 2026Pembebasan dan Keringanan Pajak Daerah Tahap II (Hari Jadi ke-81 Provinsi Jawa Timur)
- South Kalimantanuntil 30 November 2026Diskon Pajak Daerah Kalimantan Selatan 2026
- Central Javauntil 28 December 2026Jateng Bebas Sanksi Administratif dan Progresif (Pembebasan Sanksi Administratif PKB dan Pembebasan Progresif PKB)
- West Sumatrauntil 31 December 2026Diskon Pajak Kendaraan Bermotor Mutasi Masuk dari Luar Sumatera Barat (also announced as Program Pemutihan Pajak Kendaraan Bermotor Sumatera Barat Tahun 2026)
- North Sumatrasince 1 July 2026, no end date publishedPromo Tengah Tahun – Diskon Denda Pajak Kendaraan Bermotor hingga 57%
All programmes listed above have ended. Check the table below and the provincial Bapenda.
Vehicle tax rates and relief by province
| Province | First vehicle | Progressive | Opsen | 2026 relief programme |
|---|---|---|---|---|
| Jakarta | 2% | 3%–6% | None | Ran 1 June 2026–31 August 2026 and has ended. |
| West Java | 1.12% | 1.62%–3.12% | 66% | Ran 18 March 2026–24 March 2026 and has ended. |
| Central Java | 1.05% | 1.4%–2.45% | 66% | Running 21 September 2026–28 December 2026. |
| East Java | 1.2% | 1.7%–3.2% | 66% | Running 1 October 2026–30 November 2026. |
| Banten | 1.2% | 1.4%–2.4% | 66% | Running 18 August 2026–31 October 2026. |
| Yogyakarta | 0.9% | 1.4%–2.9% | 66% | Ran 1 August 2026–30 September 2026 and has ended. |
| Bali | 1.055% / 1.2% | None | 66% | Running 9 September 2026–11 November 2026. |
| North Sumatra | 1% | None | 66% | Running since 1 July 2026; the provincial website gives no end date. |
| South Sulawesi | 1% | None | 66% | Ran 1 June 2026–30 June 2026 and has ended. |
| Riau | 1% | None | 66% | Ran 1 August 2026–31 August 2026 and has ended. |
| South Sumatra | 1% | None | 66% | Running 1 October 2026–31 October 2026. |
| Lampung | 1% | 1.25%–2% | 66% | Running 2 June 2026–31 October 2026. |
| South Kalimantan | 1.2% | None | 66% | Running 14 August 2026–30 November 2026. |
| West Nusa Tenggara | 1.025% | None | 66% | Ran 15 June 2026–30 September 2026 and has ended. |
| Riau Islands | 1.05% | None | 66% | Running 10 August 2026–31 October 2026. |
| East Kalimantan | 0.8% | 0.9%–1.2% | 66% | Running 21 September 2026–22 November 2026. |
| Aceh | 1% | 1.2%–1.4% | 66% | Ran 12 November 2025–30 April 2026 and has ended. |
| West Sumatra | 1.05% | None | 66% | Running 3 August 2026–31 December 2026. |
| Jambi | 1% | None | 66% | Ran 18 August 2026–30 September 2026 and has ended. |
| Bangka Belitung Islands | 1% | None | 66% | Running 1 August 2026–31 October 2026. |
| West Kalimantan | 1.1% | 2%–5% | 66% | Running 1 October 2026–30 October 2026. |
| North Sulawesi | 1.2% | 1.5%–2.5% | 66% | Ran 3 August 2026–30 September 2026 and has ended. |
| East Nusa Tenggara | 1.2% | None | 66% | Running 1 September 2026–31 October 2026. |
| Bengkulu | 1% | None | 66% | Ran 1 May 2026–30 September 2026 and has ended. |
| Gorontalo | 1% | None | 66% | Ran 10 August 2026–31 August 2026 and has ended. |
| North Kalimantan | 1.2% | None | 66% | Running 1 October 2026–31 October 2026. |
| West Sulawesi | 1% | None | 66% | Ran 8 June 2026–30 September 2026 and has ended. |
| Central Sulawesi | 1% | None | 66% | Ran 3 August 2026–5 September 2026 and has ended. |
| Southeast Sulawesi | 0.9% | 1.2%–2% | 66% | No 2026 relief programme was found on official sources. |
| North Maluku | 1.2% | 2%–6% | 66% | No 2026 relief programme was found on official sources. |
| Papua | 1.05% | None | 66% | Ran 10 August 2026–30 September 2026 and has ended. |
| West Papua | 1.07% | 2%–5% | 66% | Running 1 July 2026–31 October 2026. |
| South Papua | 1.05% | None | 66% | No 2026 relief programme was found on official sources. |
| Central Papua | 1.05% | None | 66% | No 2026 relief programme was found on official sources. |
| Central Kalimantan | 1.2% | None | 66% | No 2026 relief programme was found on official sources. |
Rules that apply in every province
- The STNK is valid for 5 years and must be validated every year when PKB is paid. SIGNAL handles only the annual step; the five-yearly renewal needs the BPKB and a physical check at Samsat.
- Since 5 January 2025, BBNKB is charged only on the first transfer of a new vehicle, so buying a used vehicle no longer triggers it.
- The national SIGNAL app lists 27 supported provinces (Google Play, July 2026) and is for private owners only.
- Block the STNK of a vehicle you have sold so it does not count towards progressive tax on your next vehicle (Korlantas).
- A registration can be deleted if not renewed within 2 years after the STNK expires (Law 22/2009 Article 74).
- On 16 September 2026 Korlantas called reports of door-to-door vehicle-tax raids at the end of September a hoax.
Other provinces will be added once their current rules can be confirmed on official sources. National SIGNAL guide.
Frequently asked questions
Which provinces have a vehicle tax amnesty or relief programme right now?
As of 1 October 2026, relief programmes are running in 16 provinces: West Kalimantan (until 30 October 2026); Banten (until 31 October 2026); North Kalimantan (until 31 October 2026); Bangka Belitung Islands (until 31 October 2026); Riau Islands (until 31 October 2026); Lampung (until 31 October 2026); East Nusa Tenggara (until 31 October 2026); West Papua (until 31 October 2026); South Sumatra (until 31 October 2026); Bali (until 11 November 2026); East Kalimantan (until 22 November 2026); East Java (until 30 November 2026); South Kalimantan (until 30 November 2026); Central Java (until 28 December 2026); West Sumatra (until 31 December 2026); North Sumatra (since 1 July 2026, no end date published). Recently ended: Bengkulu (30 September 2026), Yogyakarta (30 September 2026), Jambi (30 September 2026), West Nusa Tenggara (30 September 2026), Papua (30 September 2026), West Sulawesi (30 September 2026), North Sulawesi (30 September 2026), Central Sulawesi (5 September 2026), Jakarta (31 August 2026), Gorontalo (31 August 2026), Riau (31 August 2026). Each programme covers different items (fines, arrears or the tax itself), so read the provincial page before paying.
What is the penalty for paying vehicle tax late?
Late PKB incurs interest of 1% a month for up to 24 months, with any part of a month counted as a full month; the 66% opsen follows the same rule. The SWDKLLJ contribution has its own fine of 25% to 100% of the annual amount, capped at Rp100,000.
Do I pay BBNKB when I buy a used vehicle?
No. Since 5 January 2025 BBNKB is charged only on the first transfer of a new vehicle (Law 1/2022 on central and regional finance), so a used-vehicle transfer no longer triggers it. Samsat still charges the registration fees (PNBP) for the new owner’s STNK and BPKB, plus any PKB due; ask Samsat for the itemised bill.
Can I pay vehicle tax online in every province?
The national SIGNAL app lists 27 supported provinces (Google Play, July 2026) and handles only the annual STNK validation for privately owned vehicles. Many provinces also have their own apps; the five-yearly STNK renewal always needs a physical check at Samsat.
National sources
- UU No. 1 Tahun 2022 (HKPD) - JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- PP No. 35 Tahun 2023 (Ketentuan Umum PDRD) - JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- PMK No. 16/PMK.010/2017 (SWDKLLJ) - JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- UU No. 22 Tahun 2009 (LLAJ) - JDIH BPK (PDF) ↗peraturan.bpk.go.id · Accessed 25 September 2026
- Perpol No. 7 Tahun 2021 (Regident Ranmor) - JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- Korlantas - Panduan STNK ↗korlantas.polri.go.id · Accessed 25 September 2026
- Korlantas - Lewat Aplikasi SIGNAL (7 May 2026) ↗korlantas.polri.go.id · Accessed 25 September 2026
- Korlantas - hoaks razia/penagihan pajak ke rumah (16 Sep 2026) ↗korlantas.polri.go.id · Accessed 25 September 2026
- Korlantas - STNK wajib diblokir saat kendaraan dijual ↗korlantas.polri.go.id · Accessed 25 September 2026
- SIGNAL - Google Play listing (27 provinces, updated 22 Jul 2026) ↗play.google.com · Accessed 25 September 2026
- SIGNAL (samsatdigital.id) - FAQ ↗samsatdigital.id · Accessed 25 September 2026
- SIGNAL - Tahunan atau 5 tahunan (7 May 2026) ↗samsatdigital.id · Accessed 25 September 2026
- SIGNAL - daftar pemutihan per 6 Aug 2026 ↗samsatdigital.id · Accessed 25 September 2026
- SIGNAL Corporate (2 Jun 2026) ↗samsatdigital.id · Accessed 25 September 2026
- Bapenda DKI - Apa itu SWDKLLJ (Rp3.000 KD/Sert) ↗dpp.jakarta.go.id · Accessed 25 September 2026