Indonesia Income Tax Calculator 2026
Calculate your Indonesian taxes: PPh 21 (Pajak Penghasilan) + BPJS Social Contributions
~0 USD
0 IDR
Effective rate: 0%
0 IDR
~4% (employee share)
0 IDR
Monthly: 0 IDR
Income Distribution
Effective total rate: 0%
Complete Guide to Indonesian Taxation
Indonesia has a progressive income tax system known as PPh (Pajak Penghasilan) or Income Tax. For employees, the relevant tax is PPh 21, which is withheld by employers. Indonesian taxation is based on the residency principle: anyone residing in Indonesia for more than 183 days per year is considered a tax resident and taxable on their worldwide income.
PPh 21 Tax Brackets 2026
Indonesian income tax uses a progressive system with five brackets:
- IDR 0 - IDR 60,000,000: 5%
- IDR 60,000,000 - IDR 250,000,000: 15%
- IDR 250,000,000 - IDR 500,000,000: 25%
- IDR 500,000,000 - IDR 5,000,000,000: 30%
- Above IDR 5,000,000,000: 35%
Note: The 35% bracket was introduced in 2022 under the Harmonized Tax Law (UU HPP) for very high earners.
BPJS - Social Security Contributions (~4% employee)
Badan Penyelenggara Jaminan Sosial (BPJS)
Indonesia's social security system consists of two main programs: BPJS Kesehatan (Health) and BPJS Ketenagakerjaan (Employment).
| Contribution | Employee Rate | Employer Rate | Description |
|---|---|---|---|
| BPJS Kesehatan (Health) | 1% | 4% | National health insurance (JKN) |
| JHT (Old Age Savings) | 2% | 3.7% | Jaminan Hari Tua - retirement savings |
| JP (Pension) | 1% | 2% | Jaminan Pensiun - pension insurance |
| JKK (Work Accident) | - | 0.24-1.74% | Jaminan Kecelakaan Kerja |
| JKM (Death Insurance) | - | 0.3% | Jaminan Kematian |
| Total Employee | 4% | ~10.24% | Health + JHT + JP |
PTKP - Non-Taxable Income (Personal Allowance)
Penghasilan Tidak Kena Pajak (PTKP)
- Single (TK/0): IDR 54,000,000/year
- Married (K/0): IDR 58,500,000/year (+IDR 4,500,000)
- Per dependent: +IDR 4,500,000 (max 3 dependents)
- Working spouse: +IDR 54,000,000 if spouse has income
Example: Married with 2 children (K/2) = IDR 67,500,000 tax-free allowance
Tax Deductions and Benefits
Biaya Jabatan (Position Cost Deduction)
- 5% of gross income can be deducted
- Maximum: IDR 6,000,000/year (IDR 500,000/month)
- Automatically applied by employer in PPh 21 calculation
Other Deductions
- BPJS contributions: Employee share is deductible
- Donations: To approved religious and social institutions
- Zakat: Religious contributions for Muslims (through approved bodies)
Employment Types in Indonesia
PKWTT (Permanent)
Indefinite employment contract - full benefits and protections
PKWT (Fixed-term)
Temporary contract - max 5 years, specific projects
Outsourcing
Through third-party agency - limited to support functions
Freelance/Self-employed
Independent contractor - responsible for own taxes
France vs Indonesia Comparison
| Criteria | France | Indonesia |
|---|---|---|
| IDR 180M (~EUR 10,500) gross salary | ~EUR 7,800 net | ~IDR 160M (~EUR 9,400) net |
| Maximum marginal rate | 45% | 35% |
| Social contributions (employee) | ~22% | ~4% |
| Basic allowance (single) | ~EUR 10,777 | IDR 54M (~EUR 3,150) |
| Family benefits | Yes (quotient) | Yes (PTKP additions) |
| Withholding tax | Yes (2019+) | Yes (PPh 21) |
| Cost of living (index) | 100 | ~35-40 |
Tax Filing (SPT Tahunan)
- Deadline: March 31 for employees (SPT 1770S/1770SS), April 30 for self-employed
- Main forms: SPT 1770SS (simple), 1770S (standard), 1770 (business income)
- Online filing: e-Filing through DJP Online (Direktorat Jenderal Pajak)
- NPWP: Tax ID number required for all taxpayers
- NIK integration: National ID now serves as tax ID for individuals
Special Tax Regimes
PP 55/2022 - MSME Final Tax
- 0.5% final tax on gross turnover for MSMEs
- Available for businesses with turnover up to IDR 4.8 billion/year
- Maximum duration: 7 years for individuals, 4 years for companies
- First IDR 500 million of turnover is tax-free for individuals
Tax Holiday & Incentives
- Tax Holiday: Up to 100% CIT reduction for pioneer industries
- Tax Allowance: 30% investment deduction for certain sectors
- Super Deduction: R&D and vocational training incentives
- SEZ Benefits: Special tax rates in economic zones
Indonesia has reformed its tax system with new income brackets. Compare with Southeast Asian economies for expats.