Abstract: Backgrounds: Hypertension and Diabetes Mellitus are interrelated diseases and have a strong predisposition to the occurrence of cardiovascular disease and atherosclerosis. BPJS Kesehatan states that the cost of hypertension services has increased every year, indicating the need to control costs through pharmacoeconomic studies. One method that can be used is cost-effectiveness analysis. Find out the effective drugs in terms of cost and therapy. Aim: To determine the cost-effectiveness of Captopril and Amlodipine for hypertensive patients with co-morbidities of diabetes mellitus at the Magelang District Health Center. Methods: This study was conducted retrospectively with medical record data for 2019-2020. The sample in this study was 35 with 15 groups of 10 mg/day amlodipine and 20 groups of 25 mg/day captopril. The outcome assessed was the number of patients who achieved the therapeutic target for 1 month using the drug. Results: The percentage of therapeutic effectiveness of amlodipine 10 mg/day was 86,7% while captopril 25 mg was 60%. The average direct medical cost of the amlodipine 10 mg/day is Rp10.429,30 greater than captopril 25 mg/day, which is Rp7.298,80. The ACER value of amlodipine 10 mg/day was Rp. 12.023,00 and captopril 25 mg/day was Rp. 12.164,00. Calculation of ICER value of the average direct medical cost of the 10 mg/day amlodipine group is Rp10.423,93 greater than captopril 25 mg/day, which is Rp7.298,80. Conclusion : Amlodipine is more cost-effective than captopril with an ACER value of RP. 12.023,00.