Title: The Complete Guide to Taxes When Buying a New Motorcycle in 2025
Buying a new motorcycle in 2025? Here’s a comprehensive guide to help you understand the taxes you’ll need to pay, ensuring a smooth and informed purchase process.
1. Motor Vehicle Tax (PKB)
The first tax to consider is the Motor Vehicle Tax (PKB), which is levied on the ownership of motor vehicles. As of January 5, 2025, the PKB rate is capped at a maximum of 1.2% for the first vehicle ownership. In Jakarta, the PKB rate for personal vehicles is set at 2% for the first ownership, with a maximum of 6% for the fifth vehicle or more. For vehicles registered under a company or organization, the rate is 2%. Jakarta, being a city without kabupaten, does not apply PKB discount.
2. Motor Vehicle Transfer Tax (BBNKB)
Motorcycles are also subject to the Motor Vehicle Transfer Tax (BBNKB), which is imposed upon the transfer of ownership of a motor vehicle. The BBNKB rate is set at a maximum of 12% according to the same law, but for provinces not divided into kabupaten/kota, the rate can go up to 20%. In Jakarta, the BBNKB rate is set at 12.5%, without applying any discount.
3. Value Added Tax (PPN)
Motorcycles will definitely be subject to Value Added Tax (PPN) at a rate of 12%. The government has stated that motorcycles and cars will be taxed like usual, without any incentives.
4. STNK, TNKB, BPKB, and SWDKLLJ Fees
The fees for STNK (Vehicle Registration Certificate), TNKB (Vehicle Ownership Certificate), BPKB (Motor Vehicle Ownership Certificate), and SWDKLLJ (Motorcycle Compulsory Insurance) are as follows:
- STNK: Rp 100,000
- TNKB: Rp 60,000
- BPKB: Rp 225,000
- SWDKLLJ (for motorcycles with a capacity of 50 cc to 250 cc): Rp 32,000
5. PKB Discount
Starting January 2025, motor vehicles will be subject to a PKB discount. The PKB discount is a discount applied by kabupaten/kota on the base PKB rate, set at 66% of the total PKB due. The calculation is done by multiplying the 66% rate by the total PKB due.
6. BBNKB Discount
Similarly, a BBNKB discount will also be applied, with the same rate of 66% on the total BBNKB due. The calculation is done by multiplying the 66% rate by the total BBNKB due.
PPnBM Exemption
It’s worth noting that not all motorcycles are subject to PPnBM (Excise Duty). Only motorcycles with a capacity above 250 cc are considered for PPnBM.
With this comprehensive guide, you’ll be well-equipped to navigate the tax landscape when purchasing a new motorcycle in 2025. Happy riding!
