Doctors Owning Pharmacies May Use 0.5% Final Tax Under PP 55/2022

The Directorate General of Taxes (DJP) via its Kring Pajak contact center on 9 November 2025 clarified the use of a 0.5% final income tax for doctors who run a practice and own a pharmacy. The explanation responded to public inquiries posted on social media.

Under Government Regulation No. 55/2022, income from a pharmacy business qualifies for the 0.5% final tax rate if the annual gross turnover does not exceed Rp4.8 billion, and individual taxpayers may apply the rate for up to seven years. In contrast, fees earned from medical practice are excluded from the final‑tax regime as stipulated in Article 56 paragraphs 3 and 4.

Consequently, doctors operating pharmacies can benefit from a lower final tax burden, while practice income remains subject to regular tax rates. This clarification supports tax compliance for medical professionals and micro‑small‑medium enterprises (UMKM) in the health sector.