---
title: "North Sulawesi vehicle tax 2026: rates, online checks and payment"
canonical: https://panduanwarga.org/en/vehicle-tax/north-sulawesi/
language: en
reviewed: 2026-10-01
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 Sulawesi vehicle tax 2026: rates, online checks and payment

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

North Sulawesi's vehicle tax (PKB) rate is 1.2% for a first vehicle, with progressive rates of 1.5% to 2.5% for second and later vehicles, waived throughout 2026, plus a 66% opsen for the regency or city. Check the bill through Timsalut or BSGtouch v2, and pay annual tax there or in the national SIGNAL app. Late payment incurs 1% interest a month for up to 24 months.

## North Sulawesi vehicle tax rates

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

| Ownership | PKB rate | PKB + opsen |
| --- | --- | --- |
| First vehicle | 1.2% | 1.992% |
| 2nd vehicle | 1.5% | 2.49% |
| 3rd vehicle | 1.75% | 2.905% |
| 4th vehicle | 2% | 3.32% |
| 5th and later vehicle | 2.25% | 3.735% |
| 6th vehicle | 2.5% | 4.15% |

Under Perda 1/2024 the progressive tiers apply only to privately owned (individual) vehicles under the same name, NIK (ID number) and/or address, with the ownership order counted separately for each wheel group (2, 3, 4, 6 and 10 wheels). Two-wheelers up to 200 cc are excluded and stay at 1.2%; company-owned vehicles pay 1.2%; public transport, employee/school transport, ambulances, fire engines, social/religious bodies and government vehicles pay 0.5%. Owners who have reported the sale of a vehicle are released from the progressive rate. From 8 January to 31 December 2026 the provincial government has waived the progressive rate (Governor's relief policy).

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

Bapenda Sulut's web checker at https://bapenda.sulutprov.go.id/cekpajak: choose the plate prefix (DB or DL), type the plate number and the letters after it, and complete the on-page security check. The page is built to show PKB, opsen PKB, PKB fine, SWDKLLJ, SWDKLLJ fine and the total, and to issue a payment code (kode bayar) for e-Samsat after you enter the last 5 digits of the chassis number (nomor rangka); for vehicles already due it points you to the Timsalut app. The Timsalut app (Google Play, developer Bapenda Prov. Sulut) shows PKB, SWDKLLJ and PNBP with a payment code; Bapenda says the code can be paid via ATM BSG, BSG Touch or Tokopedia. During Keringanan Merdeka, https://bapenda.sulutprov.go.id/keringanan simulates the relief for a plate (plate number plus plate colour). Private owners can also pay through the national SIGNAL app (Korlantas), which lists Sulawesi Utara.

- [SIGNAL (Samsat Digital Nasional)](https://play.google.com/store/apps/details?id=app.signal.id): National Samsat app for paying the annual PKB and SWDKLLJ online and getting an e-TBPKP; Sulawesi Utara is one of the 27 provinces it lists. Published on Google Play by Korlantas Polri - Pembina Samsat Nasional; private (non-company) owners only.
- [Timsalut](https://play.google.com/store/apps/details?id=com.Info.Info): Bapenda Sulut's own vehicle-tax app: shows the PKB, SWDKLLJ and PNBP amounts for a Sulawesi Utara vehicle together with a payment code (kode bayar) that can be paid through banks. Google Play developer: Bapenda Prov. Sulut (Badan Pendapatan Daerah Provinsi Sulawesi Utara), updated 3 Feb 2026; the Bapenda website calls it Timsalut Mobile.
- [BSGtouch v2](https://play.google.com/store/apps/details?id=com.bsg.bsgtouch): Mobile banking app of Bank SulutGo (BSG), the regional development bank; its Play description lists 'Pembayaran SAMSAT', and Bapenda's May 2026 poster names BSG Touch as a channel for paying the Timsalut payment code. Google Play developer: PT. BANK SULUTGO (updated 7 Aug 2026); requires a BSG account.

## North Sulawesi vehicle tax relief in 2026

**Program Keringanan Merdeka - Khusus Pajak Ranmor Sulut (HUT ke-81 RI dan HUT ke-62 Provinsi Sulawesi Utara).** Ran 3 August 2026–30 September 2026 and has ended.

For all motor vehicles registered in Sulawesi Utara: PKB arrears from previous years written off 100% for two-wheelers up to 200 cc, and reduced by 50% for two-wheelers above 200 cc, three-wheelers and four-wheelers and up; PKB fines waived 100%; the late fine on BBNKB I (first registration) waived 100% for 2025-made vehicles, based on the vehicle invoice; SWDKLLJ fines from previous years waived. Current-year PKB is paid normally (no discount from this programme). Fines on overdue current-year PKB are removed automatically and can be paid online in the Timsalut app; relief on arrears from previous years must be applied for at the nearest main Samsat office (Samsat Induk) with copies of KTP, STNK (or police loss report or BPKB), company deed for company vehicles, and a Rp10,000 duty stamp. Vehicles due for the 5-yearly STNK renewal are processed at the Samsat of the STNK domicile. The programme ended on 30 September 2026; Bapenda Sulut's news page mentioned no extension by 1 October 2026.

[Official announcement](https://www.instagram.com/bapendasulut/p/DcP0lWlj4FK/)

### Other 2026 reductions

- Standing 2026 PKB relief, 8 January-31 December 2026: 25% off the PKB principal (announced so that PKB does not rise in 2026), the progressive rate waived for owners of more than one vehicle, and the PKB principal waived for one current year for vehicles moved in from other provinces (mutasi masuk). Announced by Bapenda Sulut on 7 January 2026; decree not published.
- 25% relief on BBNKB I (first registration of new vehicles) was discussed by the Governor with car dealers on 24 February 2026, to be carried out through Bapenda; start date and legal basis not published. This concerns BBNKB, not the annual PKB.

## Penalty for paying North Sulawesi 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: Pergub Sulawesi Utara Nomor 11 Tahun 2024 tentang Tata Cara Pemungutan Pajak Daerah, Pasal 15: late PKB payment incurs 'sanksi administratif berupa denda sebesar 1% (satu persen) per bulan dari pokok Pajak terutang', for at most 24 months, 'dihitung sejak saat terutang Pajak'. Perda Provinsi Sulawesi Utara Nomor 1 Tahun 2024 sets no PKB late-payment rate itself and delegates tata cara pemungutan to a Pergub (Pasal 86 ayat (1)); the 0.6% per month in its Pasal 90 ayat (9) applies only to approved instalments or deferrals..)

## Frequently asked questions

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

Go to https://bapenda.sulutprov.go.id/cekpajak, choose DB or DL, enter the plate number and letters, and complete the security check. You can get a payment code from Bapenda Sulut's Timsalut app or from the site's e-Samsat registration using the last 5 digits of the chassis number, then pay via ATM BSG, BSG Touch or Tokopedia. Private owners can also pay through the SIGNAL app.

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

Under North Sulawesi Provincial Regulation (Perda) No. 1 of 2024, Article 6, the PKB rate for the first vehicle (private or company) is 1.2%. A second private vehicle pays 1.5%, a third 1.75%, a fourth 2%, a fifth 2.25%, and a sixth or more 2.5%, counted separately for each wheel group. Two-wheelers up to 200 cc stay at 1.2% with no progressive rate; public transport, ambulances, fire engines, social/religious bodies and government vehicles pay 0.5%. Opsen PKB of 66% for the regency/city is added on top. From 8 January to 31 December 2026 the province cuts the PKB principal by 25% and waives the progressive rate.

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

There was, but it has ended. The Keringanan Merdeka programme ran from 3 August to 30 September 2026 for vehicles registered in North Sulawesi: PKB arrears from previous years were written off 100% for two-wheelers up to 200 cc and reduced by 50% for larger two-wheelers, three-wheelers and four-wheelers; PKB fines and past SWDKLLJ fines were waived. Bapenda Sulut's news page mentioned no extension by 1 October 2026. Still running until 31 December 2026: a 25% cut in PKB principal, no progressive rate, and one year of PKB waived for vehicles moving in from other provinces.

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

North Sulawesi Governor Regulation (Pergub) No. 11 of 2024, Article 15, sets a fine of 1% per month of the unpaid PKB principal, for at most 24 months, counted from when the tax fell due. During the Keringanan Merdeka programme (until 30 September 2026) PKB fines are waived 100%.

## Official sources

1. [Perda Provinsi Sulawesi Utara Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah (JDIH BPK)](https://peraturan.bpk.go.id/Details/311346/perda-prov-sulawesi-utara-no-1-tahun-2024) (accessed 2026-09-25)
2. [Perda Provinsi Sulawesi Utara Nomor 1 Tahun 2024, PDF (JDIH BPK)](https://peraturan.bpk.go.id/Download/372043/Perda%20No.%201%20Tahun%202024.pdf) (accessed 2026-09-25)
3. [Pergub Sulawesi Utara Nomor 11 Tahun 2024 tentang Tata Cara Pemungutan Pajak Daerah (JDIH BPK)](https://peraturan.bpk.go.id/Details/311356/pergub-prov-sulawesi-utara-no-11-tahun-2024) (accessed 2026-09-25)
4. [Pergub Sulawesi Utara Nomor 11 Tahun 2024, PDF (JDIH BPK)](https://peraturan.bpk.go.id/Download/372053/Pergub%20No.%2011%20Tahun%202024.pdf) (accessed 2026-09-25)
5. [Perda Kota Manado Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah (JDIH BPK)](https://peraturan.bpk.go.id/Details/310073/perda-kota-manado-no-1-tahun-2024) (accessed 2026-09-25)
6. [Perda Kota Manado Nomor 1 Tahun 2024, PDF (JDIH BPK; opsen PKB 66%)](https://peraturan.bpk.go.id/Download/370653/Perda%20No.%201%20Tahun%202024.pdf) (accessed 2026-09-25)
7. [JDIH BPK: daftar peraturan Provinsi Sulawesi Utara](https://peraturan.bpk.go.id/Search?entitas=22) (accessed 2026-09-25)
8. [JDIH Provinsi Sulawesi Utara: Peraturan Daerah Tahun 2025](https://jdih.sulutprov.cloud/dataset/peraturan-daerah-tahun-20255) (accessed 2026-09-25)
9. [JDIH Provinsi Sulawesi Utara: Peraturan Daerah Tahun 2026](https://jdih.sulutprov.cloud/dataset/peratuaran-daerah-tahun-2026) (accessed 2026-09-25)
10. [JDIH Provinsi Sulawesi Utara: Peraturan Gubernur Tahun 2026](https://jdih.sulutprov.cloud/dataset/peraturan-gubernur-tahun-2026) (accessed 2026-09-25)
11. [Bapenda Sulut: beranda (Timsalut Mobile, akun media sosial)](https://bapenda.sulutprov.go.id/) (accessed 2026-09-25)
12. [Bapenda Sulut: Peraturan (Perda 1/2024, Pergub 11/2024, Pergub 17/2024)](https://bapenda.sulutprov.go.id/peraturan) (accessed 2026-09-25)
13. [Bapenda Sulut: Pemerintah Provinsi Sulawesi Utara Berikan Keringanan Pajak Kendaraan Bermotor Tahun 2026 (7 Januari 2026)](https://bapenda.sulutprov.go.id/berita/pemerintah-provinsi-sulawesi-utara-berikan-keringanan-pajak-kendaraan-bermotor-tahun-2026) (accessed 2026-09-25)
14. [Instagram @bapendasulut: press release keringanan PKB 2026 (7 Januari 2026)](https://www.instagram.com/bapendasulut/p/DTNnjaSj-UA/) (accessed 2026-09-25)
15. [Bapenda Sulut: Gubernur Sulut Bertemu Dealer Otomotif, Keringanan BBN-KB 25% (24 Februari 2026)](https://bapenda.sulutprov.go.id/berita/gubernur-sulut-bertemu-dealer-otomotif-dorong-penjualan-kendaraan-lewat-keringanan-bbn-kb-25) (accessed 2026-09-25)
16. [Instagram @bapendasulut: Bayar Pajak Tahunan Online (29 Mei 2026)](https://www.instagram.com/bapendasulut/p/DY8_3QPj3Dm/) (accessed 2026-09-25)
17. [Bapenda Sulut: Peringati HUT RI ke-81 dan Provinsi Sulut ke-62, peluncuran program keringanan (7 Agustus 2026)](https://bapenda.sulutprov.go.id/berita/peringati-hut-ri-ke-81-dan-provinsi-sulut-ke-62-gubernur-yulius-selvanus-pimpin-apel-sekaligus-tancap-gas-luncurkan-program-strategis) (accessed 2026-09-25)
18. [Instagram @satlantaspolresbtg (kolaborasi @bapendasulut): Program Keringanan Pajak 3 Agustus-30 September 2026 (9 Agustus 2026)](https://www.instagram.com/satlantaspolresbtg/p/Db1kepxyeDL/) (accessed 2026-09-25)
19. [Instagram @bapendasulut: Program Keringanan Merdeka (19 Agustus 2026)](https://www.instagram.com/bapendasulut/p/DcP0lWlj4FK/) (accessed 2026-09-25)
20. [Bapenda Sulut: Labeling dan Sosialisasi Keringanan Pajak Kendaraan Bermotor (18 September 2026)](https://bapenda.sulutprov.go.id/berita/labeling-dan-sosialisasi-keringanan-pajak-kendaraan-bermotor-oleh-bapenda-prov-sulut-jumat-18-september-2026-1) (accessed 2026-09-25)
21. [Bapenda Sulut: Simulasi Keringanan Pajak Ranmor](https://bapenda.sulutprov.go.id/keringanan) (accessed 2026-09-25)
22. [Bapenda Sulut: Cek Pajak](https://bapenda.sulutprov.go.id/cekpajak) (accessed 2026-09-25)
23. [Google Play: SIGNAL - Samsat Digital Nasional](https://play.google.com/store/apps/details?id=app.signal.id) (accessed 2026-09-25)
24. [Google Play: Timsalut (Bapenda Prov. Sulut)](https://play.google.com/store/apps/details?id=com.Info.Info) (accessed 2026-09-25)
25. [Google Play: BSGtouch v2 (PT. BANK SULUTGO)](https://play.google.com/store/apps/details?id=com.bsg.bsgtouch) (accessed 2026-09-25)
26. [Bapenda Sulut: berita](https://bapenda.sulutprov.go.id/berita) (accessed 2026-10-01)

---

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