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Indonesia Income Tax Calculator

Enter your annual income to estimate your PPh 21 income tax, employee BPJS contributions and take-home pay using the HPP Law progressive rates for multiple years.

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Tax Calculator

Indonesia — 2026 Tax Year

2026 Tax Year

Select the tax year to view applicable rules and rates

This is an estimate. Consult a tax professional for accurate calculations.

Enter your income to calculate

Fill in your gross income and filing status, then calculate to see your tax breakdown.

How to use Indonesia Income Tax Calculator

This Indonesia income tax calculator estimates your PPh 21 personal income tax and employee BPJS contributions based on your annual income and the year you select (2023, 2024, 2025 or 2026). It applies the HPP Law progressive rates — 5%, 15%, 25%, 30% and 35% — to your taxable income after the Rp54,000,000 PTKP (non-taxable income) for a single filer (TK/0). The calculator shows your effective rate, marginal rate, a bracket-by-bracket breakdown and your estimated take-home pay after tax and BPJS.

  1. Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
  2. Enter your annual gross income (penghasilan bruto) in rupiah.
  3. Keep the filing status as Individual (TK/0) — single with no dependants.
  4. Click Calculate to see your PPh 21 income tax, effective rate and marginal rate.
  5. Review the bracket-by-bracket breakdown and your estimated take-home pay.

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How Indonesian PPh 21 brackets work

Indonesia uses a progressive system under the HPP Law (UU 7/2021). Tax is charged only on your taxable income (Penghasilan Kena Pajak), which is your income after the PTKP allowance. Each band taxes only the income within its range. For a single filer (TK/0) on Rp300,000,000, the first Rp54,000,000 is exempt as PTKP, leaving Rp246,000,000 taxable: 5% on the first Rp60,000,000 (Rp3,000,000) and 15% on the remaining Rp186,000,000 (Rp27,900,000), totalling Rp30,900,000 — an effective rate of about 10.3%, well below the 15% marginal rate.

HPP Law PPh 21 brackets (taxable income after PTKP, 2023–2025)
Taxable Income RangeTax Rate
Rp0 – Rp60,000,0005%
Rp60,000,001 – Rp250,000,00015%
Rp250,000,001 – Rp500,000,00025%
Rp500,000,001 – Rp5,000,000,00030%
Above Rp5,000,000,00035%

PTKP — the non-taxable income allowance

PTKP (Penghasilan Tidak Kena Pajak) is the income on which you pay no tax. For a single taxpayer with no dependants (TK/0) it is Rp54,000,000 per year, modelled here as the standard deduction. PTKP increases with your situation: +Rp4,500,000 for marriage (K/0) and +Rp4,500,000 per dependant up to three, so a married filer with three dependants (K/3) has a PTKP of Rp72,000,000. This calculator applies the TK/0 allowance; for other statuses your tax would be slightly lower.

BPJS — mandatory health and social contributions

Beyond income tax, Indonesian employees pay BPJS contributions. BPJS Kesehatan (health) is 1% of salary capped at the Rp12,000,000/month ceiling (the employer adds 4%). BPJS Ketenagakerjaan includes JHT old-age savings at 2% for the employee, plus pension (JP) and accident schemes. This calculator estimates a simplified 1% health + 2% JHT employee contribution and subtracts it in your take-home figure. The full Ketenagakerjaan schedule and biaya jabatan occupational deduction are not modelled.

No provincial income tax in Indonesia

Personal income tax in Indonesia is national, administered by the Directorate General of Taxes (DGT / Direktorat Jenderal Pajak). Provinces and regencies do not levy a separate personal income tax on salaries, so your PPh 21 plus BPJS is the complete picture for an employee — which is why this calculator has no region selector.

Worked examples

Individual TK/0, Rp100M income, 2025

Inputs: Rp100,000,000 income

Result: ~Rp2,300,000 income tax (taxable Rp46M) · 2.3% effective · 5% marginal

Individual TK/0, Rp300M income, 2025

Inputs: Rp300,000,000 income

Result: ~Rp30,900,000 income tax (taxable Rp246M) · 10.3% effective · 15% marginal

Individual TK/0, Rp600M income, 2025

Inputs: Rp600,000,000 income

Result: ~Rp107,800,000 income tax (taxable Rp546M) · 18% effective · 30% marginal

Glossary

PPh 21
Pajak Penghasilan Pasal 21 — the income tax withheld on salaries and wages in Indonesia.
PTKP
Penghasilan Tidak Kena Pajak — the non-taxable income allowance (Rp54,000,000 for a single filer, TK/0).
Penghasilan Kena Pajak
Your taxable income — gross income minus the PTKP — on which the progressive rates apply.
TK/0
The tax status code for a single taxpayer with no dependants, entitled to the base PTKP.
HPP Law
Undang-Undang Harmonisasi Peraturan Perpajakan (UU 7/2021), which set the current five PPh 21 brackets from 2022.
BPJS
Indonesia’s social security agencies — BPJS Kesehatan (health) and BPJS Ketenagakerjaan (employment).
Effective tax rate
Total tax owed divided by total income — your true average tax rate.
Marginal tax rate
The tax rate applied to your next rupiah of income, set by the highest band you reach.

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