From gross bookings to cash before operations
The first result assumes no staff, utilities, maintenance or management costs. It only shows what remains after local tax, the platform invoice and the selected withholding scenario.
Badung / Bali
Bee My Guest reference market
Calculate the full net after operations and taxAdd your annual costs and the asset's actual tax basis.+
Read the result correctly
Five questions this calculator is designed to settle before any spreadsheet.
Is the first result my profit?
No. The first result is annual company cash before staff, utilities, maintenance, management and company tax. It only separates local tax, the platform invoice and the selected withholding scenario. The full net opens below, from your documented figures.
Is the Airbnb payout my taxable revenue?
Not necessarily. For a company operating the accommodation as principal, the booking subtotal is generally recorded as accommodation revenue and the OTA fee as an expense. The payout is the cash movement after platform deductions, not a complete tax base.
Is 20% PPh 26 always due on the platform fee?
No. It is a conditional foreign-supplier withholding scenario, not an automatic platform tax. It depends on the invoicing entity, the service classification, the tax treaty and a valid Certificate of Domicile. The company-borne mode models the cash cost when the platform deducts its full invoice and the company bears the tax without gross-up.
How is company tax estimated here?
The default model applies Article 31E: 11% on eligible taxable profit up to Rp 4.8 billion of turnover, a proportional mix of 11% and 22% up to Rp 50 billion, then 22%. Eligibility must be confirmed for your entity. The 0.5% final-turnover regime is available only as an eligibility-gated option under PP 55/2022 as amended, and operating deductions do not reduce a tax calculated on gross turnover.
Do depreciation and amortization cut my cash twice?
No. Leasehold amortization, building depreciation and equipment depreciation reduce taxable profit, not the year's cash a second time. Their basis is documented cost. The implied asset value at a 10% yield is a planning illustration and never feeds the tax engine.
Sources and assumptions
The rules used here are documented below with their status. The Badung PBJT rate, object and general base are documented below. Ancillary services, PPh 26, input VAT and accounting elections remain visible fact-dependent scenarios.
- UU 1/2022 · official text · Articles 50, 53 and 57-59: villas/hotel services, consumer-paid base and local rate mechanism.
- Bapenda Badung · official tariff circular · hotel services at 10% from 1 January 2024.
- UU 36/2008 · Article 31E · 50% rate reduction on the share linked to the first Rp 4.8bn for domestic companies up to Rp 50bn turnover.
- UU 7/2021 · Article 17 · 22% corporate rate from tax year 2022.
- PP 34/2017 · Articles 2-4 · 10% final tax on gross land/building rent, excluding accommodation services.
- Airbnb service fees · single fee 15.5%, split fee 3%, base excluding separately stated taxes, displayed fees VAT-inclusive where applicable.
- Airbnb VAT guidance · 11% VAT on Airbnb service fees for Indonesian customers; invoice layout to confirm.
- PP 20/2026 · primary regulation in force since 22 April 2026; frames the final-turnover regime referenced by the 0.5% option.
- PwC Indonesia · corporate income tax · 22% standard rate and Article 31E relief; entity eligibility per the consolidated Income Tax Law.
- PwC Indonesia · withholding taxes · general 20% PPh 26 subject to treaty relief and a valid Certificate of Domicile.
- PwC Indonesia · deductions · buildings, amortizable rights, equipment classes and benefits in kind.
- UU 1/2022 · HKPD · Articles 50, 53 and 57-59 define hotel services, the amount paid by the final consumer as the base, and the local rate mechanism; Badung's official tariff circular sets hotel services at 10%.
This tool is an editorial interpretation of the official sources cited below, sources reviewed 11 July 2026. It is not a tax return, filing instruction or guarantee of administrative treatment. Where the texts leave room for interpretation, the tool shows the assumption used.
Direct bookings: the 2.9% shown is an illustrative payment-processing rate. In production accounting, processing fees usually apply to the full amount charged to the card, including separately collected local tax, unless your processor contract states otherwise. Confirm the base in the contract.
Want to reconcile this against a real payout?
The calculator explains scenarios. An operating review then connects your bookings, PBJT filings, OTA invoices, withholding, costs and company accounts. Send a redacted invoice only: never share an unredacted document.