QRIS MDR 0% in 2026: What It Changes for Reconciliation

The short answer

Since 1 October 2026, QRIS MDR is 0% for payments up to Rp100,000 in every merchant category, and up to Rp500,000 at micro businesses. The MDR deduction can no longer be modelled as one percentage of daily sales. Reconciliation must compute the fee per payment, by merchant category and amount.

For merchants this is simply good news. For finance teams it means the deduction rule sitting in the ERP or the matching spreadsheet may have become wrong overnight. The result is not lost money but false breaks every day, and they eat into the close.

The volumes are large. According to Bank Indonesia's 17 August 2026 press release, QRIS processed 12.55 billion transactions in the first half of 2026 and reaches 44.86 million merchants, 96.68% of them MSMEs.

This guide covers what changed, why a blended rate produces breaks, and six steps to keep QRIS fee reconciliation clean from October onward.

What changed in QRIS MDR on 1 October 2026

QRIS MDR now depends on two inputs at once: the merchant category and the amount of each payment. Bank Indonesia announced the expansion in press release No.28/159/DKom, and acquirers such as BCA and Maybank Indonesia have already notified their merchants.

The full schedule, as reported by ANTARA:

Merchant category	0% MDR for payments	MDR above the threshold
Micro business (UMI)	up to Rp500,000	0.3%
Small, medium and large business	up to Rp100,000	0.7%
Education	up to Rp100,000	0.6%
Fuel stations (SPBU)	up to Rp100,000	0.4%
BLU, PSO, G2P, P2G	any amount	0%

Before 1 October, small, medium and large merchants paid 0.7% on every amount. BCA states the change applies to all QRIS transaction types: dynamic, static, API integration and others.

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Why a blended rate creates false breaks

A blended rate creates false breaks because the deduction now depends on how sales are spread across amounts, not on the total. Two days with identical sales can carry very different MDR.

Bank Mandiri's QRIS page explains that MDR is charged by cutting the payment value, so the money that lands in the merchant account is already net of MDR. The bank statement only shows the net figure, and you have to rebuild the fee yourself.

An illustration with made-up numbers: a small business takes 300 payments of Rp50,000 and 20 payments of Rp250,000 in one day, Rp20,000,000 in total.

Old ERP rule: 0.7% x Rp20,000,000 = Rp140,000, expected net Rp19,860,000.
New rule: only Rp5,000,000 is charged at 0.7%, a fee of Rp35,000, expected net Rp19,965,000.

If the ERP still applies the old rule, every day shows an unexplained Rp105,000 overpayment. Nothing is wrong with the money, but someone still has to investigate it.

1. Keep a versioned rate table

The rate table needs effective dates, not one number per category. Each row holds a start date, merchant category, amount threshold and rate.

The reason is practical: rate tables in circulation are not always current. The QRIS MDR explainer on Bank Indonesia's site, as we opened it on 18 October 2026, still showed the table effective from 15 March 2025. Anchor your rules to the press release and to your acquirer's formal notice.

2. Match merchant categories to acquirer records

The merchant category decides which threshold applies: Rp500,000 for micro businesses, Rp100,000 for everyone else. A wrong category makes every fee calculation wrong with it.

Hold the category as master data per NMID or MID, per acquirer. Groups with many outlets or more than one acquirer often find different categories recorded for the same legal entity.

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3. Compute the expected fee per transaction

The expected fee has to be computed per payment and then summed per settlement batch. Only then compare it with the credit on the bank statement.

Watch the boundary. The official tables use "up to and including", so a payment of exactly Rp100,000 sits in the 0% row while Rp100,001 sits in the 0.7% row. A rule coded as "below Rp100,000" will misprice every round-number ticket.

One settlement credit usually covers hundreds of payments, so one-to-many matching stays the foundation. The difference is that the target is now the sum of per-payment net amounts, not gross sales times one rate.

4. Handle the end-of-September cutover

The cutover needs its own rule because the transaction date and the settlement date can fall in different months. Mandiri, for example, settles and reports static QRIS, QRIS API and QRIS EDC on a calendar H+1 basis.

So a payment taken on 30 September can land on 1 October. Ask your acquirer whether the rate follows the transaction date or the settlement date, then lock your rule to their answer. Do not guess.

5. Separate VAT on MDR

VAT on MDR is a separate component and deserves its own journal line. Bank Indonesia, as quoted by Kompas.com, explained that VAT is calculated on the service fee the payment provider charges the merchant, including MDR, and is not charged to consumers.

BI also stated that for micro business payments up to Rp500,000 the VAT on MDR is Rp0, because the MDR is 0%. For the new 0% rows and how to book them, confirm the treatment with your tax adviser.

6. Classify what is left

Whatever remains after steps 1 to 5 should carry a cause label, not sit in one "other" line. Useful labels are rate version, merchant category, amount boundary, refund and rounding.

The framework in classifying reconciliation breaks applies as is. If you also collect through a payment gateway, run the same calculation inside your three-way reconciliation of bank, ledger and gateway.

Start with your October data

October 2026 is the first full month under the new schedule, which makes it the right month to test whether your deduction rules still hold. Threadion normalises bank statements, matches credits to the ledger with layered rules, and keeps every exception with its audit trail.

Test Threadion on one month of your own bank data.

Frequently asked questions

Does 0% QRIS MDR apply to every merchant?

0% QRIS MDR applies to every merchant category, but only up to a threshold. Since 1 October 2026 the threshold is Rp100,000 for small, medium and large businesses, education and fuel stations, and Rp500,000 for micro businesses. BLU, PSO, G2P and P2G stay at 0% for any amount.

What is the QRIS MDR above Rp100,000?

QRIS MDR above Rp100,000 is 0.7% for small, medium and large businesses, 0.6% for education and 0.4% for fuel stations. Micro businesses pay 0.3% only on payments above Rp500,000.

Is a payment of exactly Rp100,000 charged MDR?

A payment of exactly Rp100,000 is not charged MDR, because the official tables set the 0% band as "up to and including Rp100,000". The 0.7% rate starts only above Rp100,000 for small, medium and large businesses.

Can merchants pass QRIS MDR on to customers?

Merchants cannot pass QRIS MDR on to customers. Bank Indonesia states that the merchant bears the MDR in full and it may not be charged to the consumer.

How should QRIS MDR be reconciled?

QRIS MDR should be reconciled by computing the fee per payment from a versioned rate table, summing it per settlement batch and matching the expected net amount to the bank statement credit. Any remaining difference gets a cause label so it can be closed quickly.