---
title: "North Maluku vehicle tax 2026: rates, online checks and payment"
canonical: https://panduanwarga.org/en/vehicle-tax/north-maluku/
language: en
reviewed: 2026-09-25
status-date: 2026-10-01
reviewed-by: "Kaiser Khan (https://panduanwarga.org/en/about/kaiser-khan/)"
publisher: "Panduan Warga (independent; not a government website)"
---

# North Maluku vehicle tax 2026: rates, online checks and payment

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

North Maluku's vehicle tax (PKB) rate is 1.2% for a first vehicle, rising from 2% to 6% for second and later vehicles, plus a 66% opsen for the regency or city. Check and pay the bill at a Samsat office. Late payment incurs 1% interest a month for up to 24 months.

## North Maluku vehicle tax rates

North Maluku PKB rates (provincial regulation) and combined rate with 66% opsen

| Ownership | PKB rate | PKB + opsen |
| --- | --- | --- |
| First vehicle | 1.2% | 1.992% |
| 2nd vehicle | 2% | 3.32% |
| 3rd vehicle | 2.5% | 4.15% |
| 4th vehicle | 3% | 4.98% |
| 5th and later vehicle | 3.5% | 5.81% |
| 6th vehicle | 4% | 6.64% |
| 7th vehicle | 4.5% | 7.47% |
| 8th vehicle | 5% | 8.3% |
| 9th vehicle | 5.5% | 9.13% |
| 10th vehicle | 6% | 9.96% |

Under North Maluku Perda 1/2024, Article 7, the progressive rate applies to the second and each further motor vehicle owned and/or controlled: 2% for the second vehicle, rising by 0.5 percentage points per vehicle to 6% for the tenth and every further vehicle. Ownership is counted by the same name, NIK (ID number) and/or address. Vehicles used for public transport, employee or school transport, ambulances, fire engines, social/religious purposes, social and religious bodies, and central or regional government pay 0.5%. The Perda does not exclude company-owned vehicles or motorcycles, and does not say whether two-wheelers and four-wheelers are counted separately; the implementing Governor Regulation (Pergub) was not found.

## How to check and pay North Maluku vehicle tax online

We found no online checker for North Maluku that we could confirm is working. The provincial portal (malutprov.go.id) lists 'E-Samsat & Cek Pajak - Layanan Pajak Kendaraan Bermotor Online' at https://esamsat.malutprov.go.id/ and an 'e-SAMSAT' link to info-pajak.malutprov.go.id. On 25 September 2026 both showed only a 'Confirm You Are Human' bot-check page (SafeLine WAF), so we could not see which details the checker asks for or confirm that it works. The national SIGNAL app (Korlantas) does not cover North Maluku: the province is not among the 27 listed in its Google Play description. To check or pay, go to the Bapenda Maluku Utara UPTD Samsat office for your regency or city (Kota Ternate, Kota Tidore Kepulauan, Halmahera Tengah, Halmahera Barat, Halmahera Utara, Halmahera Timur, Pulau Morotai, Kepulauan Sula, Halmahera Selatan and Pulau Taliabu), or use a Samsat Keliling (mobile Samsat) or Samsat Apung (floating Samsat for island communities, Halmahera Selatan) service. In August 2026 the province and Bank Indonesia launched a 'BERKAH PKB QRIS' scheme for paying PKB by QRIS, but how it works has not been published.



## North Maluku vehicle tax relief in 2026

No 2026 relief programme was found on official sources.

### Other 2026 reductions

- Standing exemption under Perda 1/2024 (since 5 January 2025): motor vehicles powered by renewable energy are not a PKB object (Article 4(3)(c)) and are also excluded from BBNKB (Article 10(3)(c)). How Samsat applies this (for example to battery-electric vehicles) was not confirmed on an official page.

## Penalty for paying North Maluku 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 contribution has its own fine of 25% to 100% of the annual amount, capped at Rp100,000. (Provincial basis: National fallback: PP 35/2023 (Ketentuan Umum Pajak Daerah dan Retribusi Daerah) Pasal 59 ayat (5) huruf a and ayat (7). For taxes assessed by the Governor (SKPD), such as PKB, the payment deadline is set by the Governor at no more than 1 month after the SKPD is sent; a taxpayer who pays late 'dikenai sanksi administratif berupa bunga sebesar 1% (satu persen) per bulan dari Pajak terutang yang tidak atau kurang dibayar atau disetor', counted 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. North Maluku's own Perda Nomor 1 Tahun 2024 sets no PKB late-payment rate: Pasal 94 ayat (1) lists the sanction types (teguran tertulis, bunga, denda, kenaikan pajak or retribusi, and cancellation or revocation of permits), and Pasal 94 ayat (2) leaves the details to a Peraturan Gubernur 'dengan berpedoman Peraturan Pemerintah mengenai Pajak dan Retribusi'. That Pergub was not found, so we cannot confirm whether it adds any surcharge (such as a kenaikan). The Perda's 0.6% per month (Pasal 84 ayat (9)) applies only to approved instalments or deferrals. The 2% per month in the old Pergub 8/2013 belonged to the revoked Perda 1/2012 regime and no longer applies..)

## Frequently asked questions

### How do I check my vehicle tax in North Maluku online?

The official provincial portal links an 'E-Samsat & Cek Pajak' service at https://esamsat.malutprov.go.id/ that on 25 September 2026 showed only a 'Confirm You Are Human' bot-check page, so we could not test it. The SIGNAL app does not yet cover North Maluku. The reliable route is the UPTD Samsat office in the regency or city where the vehicle is registered, or a mobile (Samsat Keliling) or floating (Samsat Apung) Samsat service.

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

Under North Maluku Provincial Regulation (Perda) No. 1 of 2024, Article 7 (in force for PKB since 5 January 2025), the rate for the first vehicle is 1.2%. Second and further vehicles pay progressive rates: 2% (second), 2.5% (third), 3% (fourth), 3.5% (fifth), 4% (sixth), 4.5% (seventh), 5% (eighth), 5.5% (ninth) and 6% (tenth and every further vehicle), counted by the same name, NIK (ID number) and/or address. Public transport, employee/school transport, ambulances, fire engines, social/religious vehicles and government vehicles pay 0.5%. Opsen PKB of 66% of the PKB due is added for the regency/city (for example, Halmahera Tengah Regency Perda 9/2023), so the combined charge on a first vehicle is 1.992% of the tax base. The Perda names no exclusion for company vehicles or motorcycles, and we did not find the implementing Governor Regulation.

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

As of 25 September 2026 we found no officially announced 2026 PKB amnesty or relief programme from the North Maluku government or Bapenda. The last programme we know of ran in 2025: the provincial portal said on 2 September 2025 that a vehicle-tax pemutihan was under way for owners with years of arrears, and news reports say it ran from 17 August to 30 November 2025 under Governor's Decree 375/KPTS/MU/2025. Watch the official provincial and Bapenda channels or ask at a Samsat office.

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

North Maluku Perda 1/2024 does not set the late-payment interest for PKB; Article 94(2) leaves it to a Governor Regulation guided by the national Government Regulation, and we did not find that Pergub. The national rule, PP 35/2023 Article 59(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. We could not confirm whether North Maluku's Pergub adds any other sanction (such as a surcharge). For approved instalments or deferrals, the Perda sets interest of 0.6% per month.

## Official sources

1. [PPID Provinsi Maluku Utara: Peraturan Daerah Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah (penerbit: Badan Pendapatan Daerah, dipublikasikan 11 November 2024)](https://ppid.malutprov.go.id/front/dokumen/detail/300364021) (accessed 2026-09-25)
2. [Perda Provinsi Maluku Utara Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah, PDF (PPID Maluku Utara)](https://ppid.malutprov.go.id/storage/dokumen/dEMsnRHTZpzvn8jIYOiqBYaBgTjQd3DjXFIf56ZV.pdf) (accessed 2026-09-25)
3. [PP Nomor 35 Tahun 2023 tentang Ketentuan Umum Pajak Daerah dan Retribusi Daerah (JDIH BPK)](https://peraturan.bpk.go.id/Details/252130/pp-no-35-tahun-2023) (accessed 2026-09-25)
4. [PP Nomor 35 Tahun 2023, PDF (JDIH BPK; scanned with text layer)](https://peraturan.bpk.go.id/Download/308745/PP%20Nomor%2035%20Tahun%202023.pdf) (accessed 2026-09-25)
5. [Perda Kabupaten Halmahera Tengah Nomor 9 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah (JDIH BPK; opsen PKB 66%)](https://peraturan.bpk.go.id/Details/304329/perda-kab-halmahera-tengah-no-9-tahun-2023) (accessed 2026-09-25)
6. [Perda Kabupaten Halmahera Tengah Nomor 9 Tahun 2023, PDF (JDIH BPK)](https://peraturan.bpk.go.id/Download/367337/Perda%209%20Tahun%202023.pdf) (accessed 2026-09-25)
7. [JDIH BPK: daftar Perda Provinsi Maluku Utara (terbaru; tidak memuat Perda 1/2024)](https://peraturan.bpk.go.id/Search?keywords=&tentang=&nomor=&entitas=10&jenis=19&sort=terbaru) (accessed 2026-09-25)
8. [JDIH BPK: daftar Pergub Provinsi Maluku Utara (terbaru)](https://peraturan.bpk.go.id/Search?keywords=&tentang=&nomor=&entitas=10&jenis=20&sort=terbaru) (accessed 2026-09-25)
9. [JDIH BPK: Pergub Maluku Utara Nomor 8 Tahun 2013 (dasar pengenaan PKB dan BBNKB 2013; aturan lama)](https://peraturan.bpk.go.id/Details/55877/pergub-prov-maluku-utara-no-8-tahun-2013) (accessed 2026-09-25)
10. [JDIH Provinsi Maluku Utara: daftar peraturan](https://jdih.malutprov.go.id/dokumen/peraturan) (accessed 2026-09-25)
11. [JDIH Maluku Utara: Keputusan Pimpinan DPRD Nomor 100.1.4.2/11/Tahun 2025 tentang Program Pembentukan Peraturan Daerah 2025](https://jdih.malutprov.go.id/dokumen/download?id=SK+PROPEMPERDA+2025.pdf&docId=8) (accessed 2026-09-25)
12. [JDIH Maluku Utara: Keputusan Gubernur Nomor 293.5/KPTS/MU/2025 tentang Program Pembentukan Peraturan Kepala Daerah 2025 (scanned)](https://jdih.malutprov.go.id/dokumen/download?id=SK+PROPEMPERKADA+2025.pdf&docId=9) (accessed 2026-09-25)
13. [Portal Pemprov Maluku Utara (daftar layanan: E-Samsat & Cek Pajak, e-SAMSAT, e-Tax)](https://malutprov.go.id/) (accessed 2026-09-25)
14. [Pemprov Malut: Genjot Pendapatan, Pemprov Malut Fokus Gali Tujuh PAD (12 Januari 2026)](https://malutprov.go.id/genjot-pendapatan-pemprov-malut-fokus-gali-tujuh-pad) (accessed 2026-09-25)
15. [Pemprov Malut: Sherly Pilih Jalan Dialog, Temui Mahasiswa di Tengah Aksi (2 September 2025; pemutihan 2025)](https://malutprov.go.id/sherly-pilih-jalan-dialog-temui-mahasiswa-di-tengah-aksi) (accessed 2026-09-25)
16. [Pemprov Malut: QRIS Kie Raha Fest 2026 (18 Agustus 2026; peluncuran BERKAH PKB QRIS)](https://malutprov.go.id/qris-kie-raha-fest-2026-gubernur-sherly-serukan-solidaritas-kemanusiaan-dan-transformasi-digital-malut) (accessed 2026-09-25)
17. [Pemprov Malut: Semarak CFD Perdana Kota Sofifi (16 November 2025; layanan Samsat Keliling)](https://malutprov.go.id/semarak-cfd-perdana-kota-sofifi-sehat-warganya-cuan-umkmnya) (accessed 2026-09-25)
18. [Pemprov Malut: Tatap Kemandirian Fiskal Daerah, PAD Malut Optimistis Capai Target (16 September 2026)](https://malutprov.go.id/tatap-kemandirian-fiskal-daerah-pad-malut-optimistis-capai-target) (accessed 2026-09-25)
19. [Bapenda Provinsi Maluku Utara (situs resmi)](https://bapenda.malutprov.go.id/) (accessed 2026-09-25)
20. [Bapenda Provinsi Maluku Utara: Dokumen Publik](https://bapenda.malutprov.go.id/dokumen) (accessed 2026-09-25)
21. [Google Play: SIGNAL - Samsat Digital Nasional (Korlantas Polri)](https://play.google.com/store/apps/details?id=app.signal.id) (accessed 2026-09-25)
22. [Google Play: Bank Maluku Malut Mobile (PT Bank Pembangunan Daerah Maluku dan Maluku Utara)](https://play.google.com/store/apps/details?id=mbank.maluku) (accessed 2026-09-25)
23. [Korlantas Polri: Ditlantas Polda Maluku Utara Raih Penghargaan Inovasi Samsat Apung (22 April 2026)](https://korlantas.polri.go.id/2026-04-22-ditlantas-polda-maluku-utara-raih-penghargaan-inovasi-samsat-apung-dari-korlantas-polri/) (accessed 2026-09-25)
24. [Korlantas Polri: Operasi Gabungan Satlantas Ternate dan BP2RD Kota Ternate (30 Juli 2026)](https://korlantas.polri.go.id/2026-07-30-tingkatkan-kepatuhan-pajak-kendaraan-lewat-operasi-gabungan-satlantas-ternate-gandeng-bp2rd/) (accessed 2026-09-25)

---

Source: Panduan Warga, https://panduanwarga.org/en/vehicle-tax/north-maluku/ (reviewed 2026-09-25; programme status as of 2026-10-01). General information, not legal or financial advice; the provincial Bapenda and Samsat notice take precedence.