Background : Starting Antiretroviral Treatment (ART) earlier was assosiated to pharmacologic interactions, side effect, high pill burden, treatment interruption, and Immune Reconstitution Inflammatory Syndrome (IRIS).Methods : This study used cohort restrospective design with one and half year time to follow up. This study was conducted from May to June 2016 at Infectious Disease Hospital Sulianti Saroso. Study population were TB-HIV coinfected patients, noted as a naive ART patient in medical records from january2010-november 2014. A total 164 patients ≥ 15 years old, had ATT 2 weeks before ART and had minimum 2 CD4 sell count laboratorium test results.Result : The cumulative probability of CD4 response failure among TB-HIV co-infected patients was 14,43%. Hazard rate of CD4 response failure was 767 per 10.000 person year in early ART (2-8 weeks after OAT) versus 474 per 10.000 person year in delayed ART (8 weeks after OAT) (p=0,266).Conclusion : Hazard CD4 repair failure rate in patients who started ARV therapy 2-8 weeks after OAT higher than the hazard rate in patients who deferred antiretroviral therapy 8 weeks after OAT.