Indonesia Income Tax Calculator (PPh Orang Pribadi, Annual SPT Tahunan)

This calculator works out the annual personal income tax assessment behind an Indonesian SPT Tahunan. It is the yearly reckoning, not the monthly payslip deduction. Since PP 58/2023 an employer withholds tax for eleven months using an average effective rate schedule and only reconciles to the real ladder in the final tax period, so the figure on a monthly payslip and the figure on an annual return are produced by different computations. If you want the monthly withholding, use the PPh 21 calculator instead.

The ladder itself comes from Article 17 of the Income Tax Law as amended by UU 7/2021, the Harmonisasi Peraturan Perpajakan law. That amendment did two things worth knowing. It lifted the ceiling of the lowest band from Rp 50 million to Rp 60 million, which cut tax for almost every ordinary earner, and it added a fifth band at 35% for taxable income above Rp 5 billion. Rates below that are unchanged at 5%, 15%, 25% and 30%.

Three deductions stand between gross pay and the ladder, and the order matters. Biaya jabatan, an occupational expense allowance, is 5% of gross employment income capped at Rp 6,000,000 a year. Your own pension contributions are deductible. Then PTKP, the non-taxable income allowance, is subtracted from what remains. Only the residue is taxed, and only after being rounded down to a whole thousand rupiah.

This calculator is built for employees reconciling a bukti potong, freelancers and business owners assessing income under the same ladder, and anyone checking whether an employer has withheld the right amount over a full year.

Step one, the occupational expense deduction. Biaya jabatan is 5% of gross employment income, capped:

The cap starts to bind at exactly Rp 120,000,000 of gross, because 5% of that is Rp 6,000,000. Above it the deduction stops growing. Note that this is an employment deduction only, so it is not applied to business or other income.

Step two, net income.

Step three, PTKP. The non-taxable allowance is built from three components:

The married add-on is Rp 4,500,000 and each dependent adds Rp 4,500,000, but dependents are capped at three by statute. A fourth child adds nothing at all, and this calculator reports how many were disallowed rather than silently swallowing them.

Step four, taxable income, rounded down.

That rounding is a real statutory step, not a display convenience. Skipping it puts the tax out by a few hundred rupiah on most returns.

Step five, the Article 17 ladder applied to PKP: 5% to Rp 60,000,000, then 15% to Rp 250,000,000, 25% to Rp 500,000,000, 30% to Rp 5,000,000,000, and 35% above that. Each band taxes only the income that falls inside it.

Step six, the balance. Tax already withheld is subtracted. A positive result is kurang bayar, payable before the return is filed; a negative result is lebih bayar, refundable or creditable.

An unmarried employee in Jakarta with no dependents earns Rp 120,000,000 gross for the year and makes no pension contributions.

Step 1: Compute biaya jabatan at 5% of gross.

Biaya jabatan = Rp 6,000,000

This is exactly the annual cap, so nothing is cut back. Any higher salary would still be limited to Rp 6,000,000.

Step 2: Subtract it to reach net income.

Net income = Rp 114,000,000

Step 3: Establish PTKP for status TK/0.

PTKP = Rp 54,000,000

Step 4: Subtract PTKP to reach taxable income.

PKP = Rp 60,000,000, already a whole thousand, so the rounding step changes nothing.

Step 5: Apply the first band of the ladder.

Annual tax = Rp 3,000,000

The taxable income lands exactly on the ceiling of the 5% band, so no part of it reaches 15%.

Step 6: Express it as an effective rate.

Effective rate = 2.5% of gross

Now change one fact. Suppose the same employee is married with three children, status K/3. PTKP rises to Rp 54,000,000 plus Rp 4,500,000 plus Rp 13,500,000, which is Rp 72,000,000. Taxable income falls to Rp 42,000,000 and tax falls to Rp 2,100,000. A fourth child would change nothing, because the statutory cap is three.

• Final-rate income. Rental income, interest, dividends in some cases, construction service income and severance are taxed under separate final regimes, not this ladder. Income taxed finally does not enter here.
• The PPh 21 TER withholding schedule. This page computes the annual liability. It does not tell you what your employer should deduct each month.
• Business expense deductions and bookkeeping rules. Other income is taken at the figure you enter. The calculator does not compute deductible business expenses, depreciation, or the presumptive turnover regime for small businesses.
• Zakat and religious donations paid to approved bodies, which are deductible in computing net income.
• The separate-assessment election for married couples. Where a wife elects to be taxed separately, or has income from a single employer that is combined, the PTKP treatment differs from the simple add-on modelled here.
• Severance taxation. Lump-sum severance is taxed under its own final-rate schedule, not this ladder.
• Foreign tax credits under Article 24 for income already taxed abroad.
• Late payment interest and penalties on a kurang bayar balance settled after the deadline.
• The pensioner deduction. Retirees receive biaya pensiun, capped at Rp 2,400,000 a year, rather than the Rp 6,000,000 biaya jabatan applied here.

• Deducting biaya jabatan twice. Enter your full gross salary. The calculator subtracts the 5% itself. Entering an already-net figure understates the tax.
• Assuming biaya jabatan keeps scaling. It stops at Rp 6,000,000 a year. On a Rp 600,000,000 salary the deduction is still Rp 6,000,000, not Rp 30,000,000, so high earners get proportionally far less relief than the headline 5% suggests.
• Claiming more than three dependents. The statutory maximum is three. Claiming five gives exactly the same PTKP as claiming three.
• Forgetting the rounding step. Taxable income is rounded down to a whole thousand rupiah before the rates apply.
• Applying biaya jabatan to non-employment income. It is an employment deduction. Business and professional income does not attract it, which is why this calculator keeps the two income boxes separate.
• Treating the monthly payslip figure as one twelfth of this. Under the TER system it usually is not, and December is normally much larger than the other eleven months.
• Including the BPJS Kesehatan employee contribution as a deduction. Only JHT, JP and approved pension fund contributions are deductible. The health contribution is not.

• Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan, Pasal 3 angka 2, amending Article 17 of the Income Tax Law. peraturan.bpk.go.id/Download/178620/UU%20Nomor%207%20Tahun%202021.pdf (read 31 August 2026). Source for the five-band ladder, verbatim "sampai dengan Rp60.000.000,00 (enam puluh juta rupiah): 5% (lima persen)".
• Peraturan Menteri Keuangan Nomor 250/PMK.03/2008, as reproduced by the Directorate General of Taxes at pajak.go.id/en/node/61792 (read 31 August 2026). Source for biaya jabatan, verbatim "5% (lima persen) dari penghasilan bruto, setinggi-tingginya Rp.6.000.000,00 setahun atau Rp.500.000,00 sebulan".
• Direktorat Jenderal Pajak worked example, pajak.go.id/en/node/111285 (read 31 August 2026), confirming the Rp 54,000,000 PTKP and the 5% first band.

Also consulted: Peraturan Menteri Keuangan Nomor 101/PMK.010/2016, Pasal 1. Source for PTKP of Rp 54,000,000 for the taxpayer, Rp 4,500,000 for a married taxpayer, and Rp 4,500,000 per dependent to a maximum of three. The same four figures are written into Article 7(1) of the Income Tax Law by UU HPP as a statutory floor.