PPh 21 (Pajak Penghasilan Pasal 21) is Indonesian personal income tax withheld from employment income including salaries, wages, honoraria, and similar compensation.

PTKP (Penghasilan Tidak Kena Pajak) is the non-taxable income threshold. For 2024 it is Rp 54,000,000/year for a single individual, plus Rp 4,500,000 for a spouse and Rp 4,500,000 per dependent (max 3).

What tax brackets apply in Indonesia?

For 2024: 5% on PKP up to Rp 60M; 15% on Rp 60M–250M; 25% on Rp 250M–500M; 30% on Rp 500M–5B; 35% above Rp 5B (per UU HPP No. 7/2021).

Does this calculator include the 20% surcharge for non-NPWP holders?

No. This tool computes the base PPh 21 for taxpayers with a valid NPWP. Non-NPWP holders pay 20% more than the figure shown here.

Is there a job expense deduction?

Yes. For employment income, a 5% occupational deduction (biaya jabatan) applies, capped at Rp 6,000,000 per year. This tool applies that deduction automatically before computing tax.

How are foreigners and non-residents taxed in Indonesia?

Tax residents (present 183+ days in 12 months) are taxed on worldwide income at the progressive 5%–35% rates this calculator uses. Non-residents pay a flat 20% withholding tax on Indonesian-sourced income, so this tool applies to residents.

Indonesia Income Tax Calculator

Name: Indonesia Income Tax Calculator
Availability: InStock
Author: Nham Vu

Calculate your Indonesian personal income tax (PPh 21) based on annual gross income and current progressive tax brackets.

PPh 21 Inputs

Annual Gross Income (IDR)

Enter your total annual salary / gross employment income.

Marital Status (PTKP)

2024 Tax Brackets (UU HPP)

PKP Bracket	Rate
Up to Rp 60,000,000	5%
Rp 60M – Rp 250M	15%
Rp 250M – Rp 500M	25%
Rp 500M – Rp 5B	30%
Above Rp 5,000,000,000	35%

Enter your income and click Calculate Tax to see results.

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Summary

Calculate your Indonesian personal income tax (PPh 21) based on annual gross income and current progressive tax brackets.

How it works

Enter your annual gross income in Indonesian Rupiah (IDR).
Select your marital status to apply the correct PTKP (non-taxable income threshold).
The calculator subtracts PTKP from gross income to get taxable income (PKP).
Progressive tax rates are applied to each bracket of your PKP.
Results show tax per bracket, total tax owed, take-home income, and effective rate.

Use cases

Estimate annual PPh 21 liability before filing your tax return.
Compare take-home pay under different salary levels.
Understand how marital status affects your non-taxable income threshold.
Plan salary negotiations with net income in mind.
Verify payroll deductions made by your employer.
Educate yourself on Indonesia's progressive tax structure.

Frequently Asked Questions

Last updated: 2026-06-09 · Reviewed by Nham Vu