Indonesia Income Tax Calculator 2026
Calculate your exact net salary in Indonesia after Pajak Penghasilan (PPh) Pasal 21 and social security. All 5 tax brackets. Updated Q1 2026.
Your employer pays an additional Rp4,870 (9.7% of gross). Total employment cost = Rp54,870.
How income tax works in Indonesia
Income tax in Indonesia is administered by the Direktorat Jenderal Pajak (DJP) under Pajak Penghasilan (PPh) Pasal 21. BPJS Ketenagakerjaan: employee 3%, employer 5.74%. BPJS Kesehatan: employee 1%, employer 4%. Brackets in IDR.
Indonesia uses a progressive schedule of 5 brackets: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (2.0% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
Indonesia pays salaries across 12 monthly instalments.
Key tax dates in Indonesia
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | 31 March (annual SPT) |
| Withholding regime | Pajak Penghasilan (PPh) Pasal 21 |
Deductions and allowances
- ·PTKP IDR 54,000,000 single
- ·Occupational expense 5% (max IDR 6,000,000)
- ·BPJS contributions
- ·Pension 2%
BPJS Ketenagakerjaan: employee 3%, employer 5.74%. BPJS Kesehatan: employee 1%, employer 4%. Brackets in IDR.
Special tax regimes
PTKP (non-taxable income): IDR 54,000,000/year for single. Tax holiday available for strategic sector investments.
Read full guide →All 5 brackets for 2026
| # | Income Range (Rp) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | Rp0 — Rp60,000,000 | 5% | 6.9% |
| 02 | Rp60,000,000 — Rp250,000,000 | 15% | 14.3% |
| 03 | Rp250,000,000 — Rp500,000,000 | 25% | 20.3% |
| 04 | Rp500,000,000 — Rp5,000,000,000 | 30% | 30.3% |
| 05 | Rp5,000,000,000 — ∞ | 35% | — |
Source · Direktorat Jenderal Pajak (DJP) · Data updated Q1 2026
Frequently asked
What is the income tax rate in Indonesia?+
Indonesia applies progressive Pajak Penghasilan (PPh) Pasal 21 rates from 5.0% on the lowest band up to 35.0% on the highest, across 5 brackets in 2026.
How much social security do you pay in Indonesia?+
Employees pay 2.0% of gross salary as social security. BPJS Ketenagakerjaan: employee 3%, employer 5.74%. BPJS Kesehatan: employee 1%, employer 4%. Brackets in IDR.
What is the Pajak Penghasilan (PPh) Pasal 21 personal allowance in Indonesia?+
The main allowances are: PTKP IDR 54,000,000 single; Occupational expense 5% (max IDR 6,000,000). See §03 for the full list.
When do you file taxes in Indonesia?+
The filing deadline in Indonesia is 31 March (annual SPT). Tax year runs 1 January to 31 December.
How much take-home pay on Rp60,000,000 gross in Indonesia?+
On a Rp60,000,000 gross salary the effective rate is 6.9%, leaving approximately Rp55,860,000 net per year — about Rp4,655,000 per month across 12 payments. (For reference: Rp50,000 gross nets Rp46,550.)
Does Indonesia have any special tax regimes for expats?+
PTKP (non-taxable income): IDR 54,000,000/year for single. Tax holiday available for strategic sector investments.
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