KLU code

KLU 20231 - Soap And Household Cleaning Industry

KLU code 20231 for Soap And Household Cleaning Industry - final income tax rates, NPPN norms by region, mapping to KBLI 2026, and DJP tax obligations.

2026 reference 20231 Official Indonesian source cross-check required
Published: 2026-03-19 Reviewed: 2026-03-19 Authority: Official Indonesian source cross-check required

KBLI mapping

Deskripsi KLU

This group includes businesses making soap in various forms, whether solid, powder, cream or liquid, the industry of making detergents and other household cleaning materials, such as organic floor cleaners; paper, cotton swabs, laken and so on coated with soap or detergent such as wet wipes; raw glycerol; surface cleaners, such as solid and liquid washing powders and detergents, dishwashing preparations and fabric softeners; Cleaning and polishing products, such as room deodorants and deodorants, artificial candles and processed waxes (waxes), polishes and creams for leather (leather goods), polishes and creams for wood, glass and metal polishes, pastes and rubbing powders, including paper, lumps and others coated with pastes and rubbing powders.

Tax norms and notes

  • 10 provincial capitals norm: 17.0%
  • Other provincial capitals norm: 16.0%
  • Other areas norm: 15.0%
  • Cross-check with DJP before filing tax returns.

Why KLU should not be read as if it were KBLI

KLU is the tax layer, not the primary business-activity classification for every operational decision. In practice, KLU helps interpret tax norms, filing context, and reporting logic, while KBLI is used to describe the economic activity itself. The two layers should therefore be read together rather than treated as interchangeable.

How to use a KLU page correctly

Start from the real business activity and make sure the linked KBLI is still relevant. Then use the KLU page to read the norms, tax notes, and DJP validation points. If the KLU looks overly broad, the team should return to the activity mapping and re-check whether the cross-layer mapping is actually correct.

The risk of reading KLU in isolation

When KLU is read separately from KBLI and the real business structure, it often becomes just a tax-norm number without context. That weakens both budgeting and filing because the user may think the code is settled while the activity description, company records, and tax treatment are still misaligned.

Sources

SourceURLRegulationTier
Putranto Alliance KLU tablehttps://putranto-alliance.com/indonesian-business-field-classification-klu/Derived from DJP referencesfallback

Who is this code for

This code typically applies to the following activity types, operating roles, or business models:

Source: MANUAL, 2026-05-04

Changelog

  • 2026-03-19 - The KLU page was published with norms, description, and initial KBLI mapping.
  • 2026-03-19 - Tax notes, related tools, and DJP validation references were expanded.

This portal is informational. Confirm the final obligation and competent authority before filing, licensing, payroll, tax, or investment decisions. Read methodology.