What brackets does this use?

It uses the UU HPP (2022) annual progressive brackets: 5% up to IDR 60 million, 15% to 250 million, 25% to 500 million, 30% to 5 billion, and 35% above that.

PTKP (Penghasilan Tidak Kena Pajak) is the annual non-taxable income threshold. The base for a single person (TK/0) is IDR 54,000,000, plus IDR 4,500,000 for a married spouse and IDR 4,500,000 for each dependent up to three.

What is biaya jabatan?

Biaya jabatan is an occupational expense deduction of 5% of gross income, capped at IDR 6,000,000 per year (IDR 500,000 per month). It is subtracted from gross before PTKP to arrive at net taxable income.

Does this use the TER method?

This calculator uses the established annual progressive method (gross − biaya jabatan − PTKP, then the brackets), which gives the full-year liability. From 2024 employers withhold monthly using the simpler TER average-rate tables, but the year-end reconciliation still uses this progressive computation.

Is my salary data sent anywhere?

No. The whole calculation runs in your browser. Your figures never leave your device.

Indonesia PPh 21 Calculator

PPh 21 is the Indonesian income tax withheld from employees’ salaries. The annual liability is computed by deducting the occupational cost and the PTKP non-taxable threshold from gross income, then applying progressive brackets under the UU HPP law. This free calculator runs that full computation and shows the monthly withholding.

How it works

The calculation runs in steps on an annual basis:

Annual gross = monthly gross × 12.
Biaya jabatan (occupational cost) = 5% of annual gross, capped at IDR 6,000,000.
Net income = annual gross − biaya jabatan.
PTKP (non-taxable income) by status:
- Base TK/0 = 54,000,000.
- +4,500,000 if married.
- +4,500,000 per dependent, up to 3.
Taxable income = net income − PTKP (floored at 0, rounded down to the nearest thousand).
Apply the progressive brackets:

0           - 60,000,000     5%
60,000,000  - 250,000,000    15%
250,000,000 - 500,000,000    25%
500,000,000 - 5,000,000,000  30%
Above 5,000,000,000          35%

The annual tax is divided by 12 for the monthly figure.

Example

A single employee (TK/0) earning IDR 10,000,000/month: annual gross = 120,000,000; biaya jabatan = 5% capped at 6,000,000; net = 114,000,000; PTKP = 54,000,000; taxable = 60,000,000. Tax = 5% × 60,000,000 = IDR 3,000,000/year, or IDR 250,000/month. Add a spouse and a child and PTKP rises to 63,000,000, lowering the taxable base and the tax. Everything runs locally; nothing leaves your browser.