Indonesia Income Tax Calculator 2026 — PPh 21 + BPJS
Calculate Indonesian PPh 21 income tax for 2026. Five brackets (5%–35%), PTKP non-taxable income by marital status, BPJS Kesehatan and Ketenagakerjaan deductions.
Rp
Gaji bruto bulanan (monthly) PTKP determines your non-taxable income threshold
Examples:
Rp 0
Annual PPh 21 Income Tax
Rp 0
Monthly PPh 21 Withheld
0%
Effective Tax Rate
Rp 0
Monthly Net Take-Home
PPh 21 Annual Calculation
| Component | Annual Amount |
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Bracket-by-Bracket PPh 21
| Bracket | Rate | Income in Bracket | Tax |
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How to Calculate Indonesian PPh 21 (2026)
PPh 21 is the Indonesian withholding tax on employment income. The annual calculation: Gross Annual Income − Jabatan Deduction (5%, max Rp 6 juta) − PTKP = Net Taxable Income, then apply progressive brackets.
PPh 21 Brackets 2026
Rp 0 – Rp 60,000,000: 5%
Rp 60,000,001 – Rp 250,000,000: 15%
Rp 250,000,001 – Rp 500,000,000: 25%
Rp 500,000,001 – Rp 5,000,000,000: 30%
Above Rp 5,000,000,000: 35%
PTKP (TK/0): Rp 54,000,000 | K/0: Rp 58,500,000 | K/1–K/3: up to Rp 72,000,000
Rp 60,000,001 – Rp 250,000,000: 15%
Rp 250,000,001 – Rp 500,000,000: 25%
Rp 500,000,001 – Rp 5,000,000,000: 30%
Above Rp 5,000,000,000: 35%
PTKP (TK/0): Rp 54,000,000 | K/0: Rp 58,500,000 | K/1–K/3: up to Rp 72,000,000
Example: Rp 10 juta/month, K/0
Monthly gross: Rp 10,000,000 | Annual: Rp 120,000,000
Jabatan deduction (5%, max Rp 6M): Rp 6,000,000
Annual net income: Rp 114,000,000
PTKP K/0: Rp 58,500,000
Taxable income: Rp 55,500,000
PPh 21: Rp 55,500,000 × 5% = Rp 2,775,000/year
Monthly tax: Rp 231,250 | Monthly net: ~Rp 9,499,000
Jabatan deduction (5%, max Rp 6M): Rp 6,000,000
Annual net income: Rp 114,000,000
PTKP K/0: Rp 58,500,000
Taxable income: Rp 55,500,000
PPh 21: Rp 55,500,000 × 5% = Rp 2,775,000/year
Monthly tax: Rp 231,250 | Monthly net: ~Rp 9,499,000
Extended
Monthly Breakdown + Employer Cost
See month-by-month PPh 21 withholding and employer contribution side
Monthly Breakdown + Employer Contribution Side
Full picture: employee deductions vs employer total cost.
| Component | Monthly (Employee) | Monthly (Employer) | Annual |
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PPh 21 at Different Salary Levels (PTKP: K/0)
| Monthly Salary | Annual Gross | Taxable Income | Annual Tax | Effective Rate |
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Frequently Asked Questions
What are the Indonesia PPh 21 income tax brackets for 2026?
Indonesia PPh 21 for 2026 uses five brackets: 5% on annual taxable income up to Rp 60 million; 15% on Rp 60 million–Rp 250 million; 25% on Rp 250 million–Rp 500 million; 30% on Rp 500 million–Rp 5 billion; and 35% on income above Rp 5 billion. These rates were introduced under UU HPP (Tax Harmonization Law) effective 2022. Taxable income is calculated after subtracting the PTKP (non-taxable income threshold).
What is PTKP (Penghasilan Tidak Kena Pajak)?
PTKP is the non-taxable income threshold that reduces your taxable income before applying PPh 21 rates. For 2026: TK/0 (single, no dependents) = Rp 54,000,000/year; K/0 (married, no dependents) = Rp 58,500,000; K/1 (married, 1 dependent) = Rp 63,000,000; K/2 (married, 2 dependents) = Rp 67,500,000; K/3 (married, 3 dependents) = Rp 72,000,000. Note: maximum 3 dependents are recognised. The working-wife PTKP (K/I) also exists at Rp 54,000,000.
How is BPJS Kesehatan (health insurance) calculated?
BPJS Kesehatan employee contribution is 1% of monthly gross salary, but only up to a salary cap of Rp 12,000,000/month (Rp 144,000,000/year). So the maximum employee BPJS Kesehatan deduction is Rp 120,000/month (Rp 1,440,000/year). Employer contributes 4% (capped at the same salary). BPJS Kesehatan contributions are not deductible from PPh 21 taxable income for employees.
What is BPJS Ketenagakerjaan (employment social security)?
BPJS Ketenagakerjaan covers JHT (Jaminan Hari Tua / old-age savings), JP (Jaminan Pensiun / pension), JKK (accident), and JKM (death). Employee contributions: JHT 2% of monthly salary + JP 1% (capped at Rp 9,077,600 salary base). Employer contributions: JHT 3.7% + JP 2% + JKK 0.24%–1.74% + JKM 0.3%. Employee deductions total approximately 3% but JHT 2% is the most significant employee portion used in this calculator.
Is Indonesian PPh 21 paid monthly or annually?
PPh 21 is withheld monthly by employers using an annualized calculation. Each month, the employer projects your full-year income, calculates the annual tax, subtracts what has already been withheld, and withholds the remainder divided by remaining months. At year-end (December payroll), the final reconciliation occurs — any underpayment or overpayment is settled. Non-residents are taxed at a flat 20% on gross income with no PTKP. Individuals with other income must file an annual SPT (tax return) by March 31.