VEHICLE TAX

North Kalimantan vehicle tax 2026: rates, online checks and payment

North Kalimantan vehicle tax (PKB) rates, the 66% opsen, how to check and pay online through official apps, late penalties and 2026 relief programmes.

Panduan Warga editorial teamReviewed by Kaiser KhanReviewed 1 October 202637 official references

English edition. Official apps, notices and source documents are in Indonesian.

QUICK ANSWER

How much is vehicle tax in North Kalimantan, and how do I check and pay it?

North Kalimantan's vehicle tax (PKB) rate is 1.2% for a first vehicle, with no progressive rate, plus a 66% opsen for the regency or city. Check the bill through eSamsat Kalimantan Utara or DG by Bankaltimtara, and pay annual tax there or in the national SIGNAL app. Late payment incurs 1% interest a month for up to 24 months. 2026 relief programme: 1 October 2026–31 October 2026.

North Kalimantan vehicle tax rates

The PKB rate is set by the provincial regulation. Since 5 January 2025 regencies and cities also charge an opsen of 66% of the PKB on the same notice. The combined column is simple arithmetic before any regional discount or tax-base reduction.

North Kalimantan PKB rates (provincial regulation) and combined rate with 66% opsen
Ownership	PKB rate	PKB + opsen
First vehicle	1.2%	1.992%

How to check and pay North Kalimantan vehicle tax online

Use Bapenda Kaltara's official app eSamsat Kalimantan Utara (E-SAMSATKU) from Google Play (https://play.google.com/store/apps/details?id=bapenda.kaltaraprov.esamsatku, developer Bapenda Prov. Kalimantan Utara): it shows your annual PKB and due date and issues a payment code that you pay through Bank Kaltimtara (not for the 5-yearly STNK renewal); Bapenda has not published which vehicle details the app asks for. Samsat also runs a WhatsApp checker: send 'ESAMSAT' followed by the plate number (for example ESAMSAT KU 1234 AB) to 0811-5381-234 (published by Samsat Nunukan in May 2026). Private owners can also try the national SIGNAL app (Korlantas, https://play.google.com/store/apps/details?id=app.signal.id): register with your e-KTP NIK and a selfie, then add the plate number and the last 5 digits of the chassis number; Samsat Tarakan said in August 2026 that PKB can be paid via SIGNAL or Bankaltimtara mobile banking, although Korlantas' own list of SIGNAL provinces does not yet include Kalimantan Utara. At Samsat offices in Tarakan, Bulungan, Nunukan, Malinau and Tana Tidung you can pay by QRIS.

SIGNAL (Samsat Digital Nasional) ↗ — National Samsat app for paying the annual PKB and SWDKLLJ online and getting an e-TBPKP. Published on Google Play by Korlantas Polri - Pembina Samsat Nasional (updated 22 Jul 2026); private (non-company) owners only. Kalimantan Utara is NOT among the 27 provinces named in the Play description, but the official account of Samsat Tarakan (UPT Bapenda Kelas A Tarakan) told taxpayers on 24 August 2026 that PKB can be paid through SIGNAL; not tested by us.
eSamsat Kalimantan Utara (E-SAMSATKU) ↗ — Bapenda Kaltara's own app, launched officially on 5 May 2026 as E-SAMSATKU: shows annual PKB information and issues a payment code that you pay through Bank Kaltimtara; it does not cover the 5-yearly STNK renewal. Google Play developer: Bapenda Prov. Kalimantan Utara (listing updated 15 Dec 2025); Bapenda's official Instagram links this listing.
DG by Bankaltimtara (mobile banking) ↗ — Mobile banking app of Bankaltimtara (PT BPD Kaltim Kaltara), the regional development bank that receives E-SAMSATKU payment codes; Samsat Tarakan names 'Mobile Banking Bankaltimtara' as a way to pay PKB, but the Play description does not list a PKB/Samsat menu. Google Play developer: PT BPD KALTIM KALTARA (updated 31 Jul 2026); requires a Bankaltimtara account.

Only use the official apps and numbers above. Samsat and Bapenda never ask for payment into a personal account.

North Kalimantan vehicle tax relief in 2026

Pemutihan Pajak Kendaraan Bermotor HUT ke-14 Provinsi Kalimantan Utara. Running 1 October 2026–31 October 2026.

During 1–31 October 2026: late-payment fines on PKB principal and opsen are cancelled in full, and SWDKLLJ fines on past years’ arrears are cancelled. The Pindah Plat ke KU programme gives 50% off the PKB principal for out-of-province vehicles that re-register with KU plates, running 1 October–31 December 2026.

Legal basis: Keputusan Gubernur Kalimantan Utara Nomor 100.3.3.1/442/2026. Official announcement ↗

Other 2026 reductions

SADAR BENUANTA (Bapenda with Jasa Raharja, Ditlantas Polda Kaltara and the SKALA programme): PKB relief of at least 50% (up to 75% according to a May 2026 statement) for taxpayers with disabilities who own a KU-plated vehicle; apply by letter to the Head of Bapenda with copies of STNK, BPKB, KTP and a vehicle photo, or online via https://kaltaraprov.go.id/infopub/laymas, then pay at Samsat according to the relief decision.
Vehicles powered by renewable energy (for example battery electric vehicles) and water vehicles below 10 GT are outside the PKB object under Perda 1/2024 Article 3(3)(d)-(e).
Gebyar Pajak 2026: on 13 July 2026 the provincial government and Jasa Raharja drew prizes (electric bicycles and gold) for taxpayers who paid PKB on time; this is a reward, not a tax reduction.

Penalty for paying North Kalimantan 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 same applies to opsen. The SWDKLLJ road-accident contribution has its own fine of 25% to 100% of the annual amount, capped at Rp100,000.

Provincial basis: Pergub Kalimantan Utara Nomor 25 Tahun 2024 tentang Peraturan Pelaksanaan Perda Nomor 1 Tahun 2024 Pasal 16 ayat (7) (bunga 1% per bulan dari pajak terutang yang tidak atau kurang dibayar, dihitung dari tanggal jatuh tempo sampai tanggal pembayaran, paling lama 24 bulan, bagian dari bulan dihitung penuh 1 bulan, ditagih dengan STPD) and Pasal 32 ayat (4) (STPD = pokok pajak kurang bayar ditambah bunga 1% per bulan, paling lama 24 bulan); issued under Perda Provinsi Kalimantan Utara Nomor 1 Tahun 2024 Pasal 92 ayat (2), which leaves the sanction procedure to a Peraturan Gubernur. No extra surcharge (kenaikan) applies to late PKB; opsen PKB arrears are billed together with PKB (Pergub 25/2024 Pasal 59 ayat (5)-(6))..

Work out the late-tax penalty ↗

Frequently asked questions

How do I check my vehicle tax in North Kalimantan online?

Download Bapenda Kaltara's official app eSamsat Kalimantan Utara (E-SAMSATKU) from Google Play to see your annual PKB and get a payment code that you pay through Bank Kaltimtara. Alternatively, send a WhatsApp message 'ESAMSAT' plus your plate number (for example ESAMSAT KU 1234 AB) to 0811-5381-234. Private owners can also try the SIGNAL app (Korlantas); Samsat Tarakan says PKB can be paid through SIGNAL, although Korlantas' Google Play list of SIGNAL provinces does not yet include North Kalimantan.

What is the PKB rate in North Kalimantan, and is there a progressive rate?

Under North Kalimantan Provincial Regulation (Perda) No. 1 of 2024, Article 6, PKB is a flat 1.2% for every vehicle, with no progressive rate for second or further vehicles and no separate company rate. Public transport, employee and school transport, ambulances, fire engines, social/religious bodies and government vehicles pay 0.5%. These PKB rules have applied since 5 January 2025; the progressive rates of the old Perda No. 4 of 2016 no longer apply. Opsen PKB of 66% of the PKB is added for the regency/city and collected together with PKB.

Is there a North Kalimantan vehicle tax amnesty (pemutihan) in 2026?

Yes. Under North Kalimantan Governor Decree 100.3.3.1/442/2026, from 1 to 31 October 2026 PKB and opsen late fines are cancelled in full and past SWDKLLJ fines are cancelled. Out-of-province vehicles switching to KU plates get 50% off the PKB principal until 31 December 2026. Owners with disabilities can also apply for relief under SADAR BENUANTA.

What is the late-payment penalty for PKB in North Kalimantan?

Perda 1/2024 Article 92 leaves the sanction procedure to a Governor Regulation. North Kalimantan Governor Regulation (Pergub) No. 25 of 2024, Article 16(7), sets interest of 1% per month on the unpaid or underpaid tax, from the due date to the payment date, for at most 24 months, with part of a month counted as a full month, billed by STPD. There is no extra 25% surcharge. Late opsen PKB is billed together with the PKB.