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KLU code

KLU 96111 - Barber Services

KLU code 96111 for Barber Services - final income tax rates, NPPN norms by region, mapping to KBLI 2026, and DJP tax obligations.

2026 reference 96111 Official Indonesian source cross-check required
Published: 2026-03-19 Reviewed: 2026-03-19 Authority: Official Indonesian source cross-check required

KBLI mapping

  • Linked KBLI has not been mapped yet.

Deskripsi KLU

This group includes barbering and hair care service businesses that serving the general public, including mustache trimmers, sideburns and beard, which is usually done by individuals. Generally for men, like a barber shop.

Tax norms and notes

  • 10 provincial capitals norm: 36.0%
  • Other provincial capitals norm: 34.0%
  • Other areas norm: 32.0%
  • 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

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.