Indonesia Individual Income Tax Calculator – Calculate Personal Income Tax & Net Salary

  • Adam
  • November 5, 2025

Calculate Indonesia personal income tax with our 2025 calculator. Supports progressive rates (5%-35%), PTKP deductions, BPJS contributions, filing status, dependents, and withholding tax. Get instant net salary breakdown.

Indonesia Individual Income Tax Calculator 2025

Calculate Indonesia personal income tax instantly. This comprehensive calculator supports progressive tax rates (5%-35%), PTKP non-taxable income deductions, BPJS social insurance contributions (health, pension, work accident), filing status with dependents, monthly and annual calculations, and withholding tax for non-residents. Updated with the latest 2025 rates from Indonesia's Directorate General of Taxation (DGT).

Monthly Salary Income Tax Calculator

Annual Salary Income Tax Calculator

Gross-Up Calculation (Net to Gross)

Your Income Tax Calculation Results

Detailed Breakdown

DescriptionAmount (IDR)

Understanding Indonesia's Individual Income Tax System

Indonesia taxes personal income using a progressive tax system with rates ranging from 5% to 35% depending on income level. The Directorate General of Taxation (DJP) administers individual income tax on residents (taxed on worldwide income) and non-residents (taxed at flat 20% on Indonesia-sourced income). Key components include PTKP (Personal Non-Taxable Income), BPJS social insurance contributions, and special deductions for spouses and dependents.

Progressive Rates: 5%-35%

Five tax brackets: 5% (up to IDR 60M), 15% (IDR 60M-250M), 25% (IDR 250M-500M), 30% (IDR 500M-5B), 35% (above IDR 5B).

PTKP: IDR 54M+

Non-taxable income: IDR 54M (single), +IDR 4.5M (spouse), +IDR 4.5M per dependent (max 3). Total max: IDR 72M for married with 3 children.

BPJS Deductions

Employee contributions: 1% health, 2% pension, 1% other. Employer pays additional: 4% health, 3.7% JHT, 2% pension, plus accident/death insurance.

Non-Resident Tax: 20%

Non-residents face flat 20% withholding tax on Indonesia-sourced income. No bracket system applies; simplified regime for foreign workers.

Indonesia Individual Income Tax Rates 2025

Indonesia employs a progressive tax bracket system where income is taxed in layers at increasing rates. The more you earn, the higher marginal rate applies only to income within that bracket. This system aims to provide tax relief for lower-income earners while generating revenue from higher earners. PTKP (Personal Non-Taxable Income) provides significant deductions before the progressive rates apply.

Taxable Income LayerTax RateMaximum Tax in BracketNotes
Up to IDR 60 million5%IDR 3 millionFirst and lowest bracket applies to initial income after PTKP
IDR 60M - IDR 250M15%IDR 28.5 millionSecond bracket for middle-income segment
IDR 250M - IDR 500M25%IDR 62.5 millionThird bracket for upper-middle income
IDR 500M - IDR 5 billion30%IDR 1.35 billionFourth bracket for high income (increased from 25%)
Above IDR 5 billion35%No limitHighest bracket for very high earners; top marginal rate
Non-Residents20% FlatFixed rateNo bracket system; simplified 20% withholding on Indonesia-sourced income

PTKP (Personal Non-Taxable Income) 2025

The PTKP is a non-taxable income allowance providing tax relief for Indonesian residents. Different amounts apply based on filing status and number of dependents. This amount is subtracted from gross income before applying the progressive tax brackets.

Filing StatusAnnual PTKP Amount (IDR)Monthly Equivalent (IDR)Eligible For
TK/0 (Single, No Dependents)54,000,0004,500,000Single individuals with no spouse or children
K/1 (Married, No Dependents)58,500,0004,875,000Married individuals with spouse but no children
K/2 (Married, 1 Dependent)63,000,0005,250,000Married with 1 child/dependent
K/3 (Married, 2 Dependents)67,500,0005,625,000Married with 2 children/dependents
K/4 (Married, 3 Dependents)72,000,0006,000,000Married with 3 children/dependents (maximum)

Important Note: PTKP amounts are annual figures. When calculating monthly income tax, divide by 12 to get the monthly PTKP allowance. Only up to 3 dependents receive PTKP deductions (children 4+ do not increase PTKP). Marital status is determined as of January 1 of the tax year, and changing status during the year does not change PTKP for that year.

How to Calculate Indonesia Individual Income Tax

Basic Tax Calculation Formula

Step-by-Step Calculation

Gross Income = Base Salary + Bonus + Other Income
BPJS Contributions = Gross Income × (1% Health + 2% Pension) = 3% (Typical)
Taxable Income = Gross Income - BPJS Contributions - PTKP

Progressive Tax Calculation

Tax = (First IDR 60M × 5%) + (Next IDR 190M × 15%) + (Next IDR 250M × 25%) + (Next IDR 4.5B × 30%) + (Amount above 5B × 35%)

Example Calculation

Monthly salary: IDR 5,000,000 | Filing status: K/0 (Single)

  • Gross Salary: IDR 5,000,000
  • BPJS Health (1%): IDR 50,000
  • BPJS Pension (2%): IDR 100,000
  • Total BPJS: IDR 150,000
  • Monthly PTKP: IDR 4,500,000
  • Taxable Income: IDR 5,000,000 - IDR 150,000 - IDR 4,500,000 = IDR 350,000
  • Tax (5% on first IDR 60M): IDR 350,000 × 5% = IDR 17,500
  • Net Take-Home: IDR 5,000,000 - IDR 150,000 - IDR 17,500 = IDR 4,832,500

BPJS Social Insurance Contributions

BPJS (Badan Penyelenggara Jaminan Sosial) is the mandatory social insurance system in Indonesia. Both employees and employers contribute to various schemes for health, pension, work accident, and death benefits.

BPJS ProgramEmployee RateEmployer RatePurpose
BPJS Health (Kesehatan)1% of salary4% of salaryHealthcare coverage for employee and family
BPJS JHT (Old Age)2% of salary3.7% of salaryPension / retirement benefits (mandatory)
BPJS Pension (Defined Benefit)1% of salary2% of salaryAdditional defined benefit pension scheme
BPJS JKK (Work Accident)Not applicable0.24-1.74% of salaryWork accident and occupational disease insurance
BPJS JKM (Death Benefit)Not applicable0.3% of salaryDeath benefit insurance for employee family
TOTAL - Employee3-4% of salaryN/ATypical: 1% health + 2% pension
TOTAL - EmployerN/A10-11% of salaryComprehensive employer obligations

Annual Income Tax Return Filing Requirements

Indonesian tax residents must file annual income tax returns (SPT Tahunan) if their income exceeds the non-taxable threshold. Employers withhold income tax monthly, but employees must file to reconcile amounts withheld versus taxes due.

Filing Deadlines and Requirements

  • Filing Deadline: March 31 of the following year (e.g., 2024 income filed by March 31, 2025)
  • Tax Year: January 1 - December 31
  • Requirement Threshold: Must file if annual income exceeds PTKP (IDR 54M-72M depending on status)
  • NPWP Required: Tax ID number (NPWP) required for filing and withholding purposes
  • Penalties: IDR 100,000 for late filing; 2% monthly penalty for late payment (max 24%)
  • Employer Obligation: Employers submit Form 1721-A (withholding statement) to employee by February 1

Tax Treatment of Specific Income Sources

Income TypeTax TreatmentRateWithholding
Employment SalaryProgressive tax brackets5%-35%Monthly by employer (PPh 21)
Bonus / Annual BenefitIncluded in gross income5%-35%Withheld in month received
Overtime PayIncluded in gross income5%-35%Monthly withholding
Interest IncomeFinal withholding tax10-15%By bank/institution
Dividend IncomeFinal withholding tax10-15%By company/broker
Rental IncomeFinal withholding tax10%By tenant or 10% of rent
Freelance / ConsultingFinal withholding or progressive4-35%By payor (PPh 23)
Capital Gains (Land/Buildings)Final withholding tax2.5%At sale transaction

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Frequently Asked Questions (FAQs)

What is the income threshold for filing taxes in Indonesia?
Indonesian tax residents must file annual income tax returns if their gross income exceeds the PTKP (Personal Non-Taxable Income) threshold. For a single person with no dependents, this is IDR 54 million annually. For married individuals with up to 3 dependents, the threshold ranges from IDR 58.5 million to IDR 72 million. Filing is required even if no tax is due (reconciliation filing).
How do I claim PTKP if I'm married with dependents?
You must declare your tax status correctly on your NPWP registration. Filing status (K/1, K/2, K/3, K/4) determines PTKP allowance. K/1 through K/4 status requires: being legally married (not cohabiting), dependent children who are biological children, stepchildren, or adopted children, and the spouse's income (if spouse files separately, they use TK/0 status).
What is BPJS and why is it deducted from my salary?
BPJS (Badan Penyelenggara Jaminan Sosial) is mandatory social insurance covering health, pension, work accident, and death benefits. Employee contributions of typically 1% for health and 2% for pension are deducted before income tax calculation, reducing your taxable income. These contributions fund your healthcare, retirement benefits, and other protections. BPJS is mandatory for all employees.
How is income tax calculated if I have multiple jobs or income sources?
If you have multiple employment sources, each employer withholds PPh 21 independently, potentially resulting in higher overall withholding since each applies PTKP separately. At year-end, you must file annual SPT to consolidate all income and recalculate tax on total income with only one PTKP deduction. This usually results in a refund.
What tax rate applies to non-residents in Indonesia?
Non-residents (including foreign workers) are subject to a flat 20% withholding tax on Indonesia-sourced income, regardless of amount. This is simplified compared to the progressive 5%-35% system for residents. Non-residents don't use PTKP deductions or file annual returns typically, unless they have Indonesian-based business activities.
Can I get a tax refund in Indonesia?
Yes. If you overpaid income tax through monthly withholding (via PTKP reconciliation or losses), you can claim a refund when filing your annual SPT before March 31. The tax authority has 1 month to process requests and 20 business days to issue refunds. You need NPWP and proof of payment (payslips).
What happens if I don't file my annual tax return by March 31?
Late filing incurs IDR 100,000 administrative penalty. If you owe taxes that aren't paid by March 31, late payment penalties of 2% monthly (maximum 24%) apply from the due date. If you fail to file for 2 consecutive years, the tax authority may pursue enforcement actions including asset seizure.
Are bonuses and allowances taxed differently?
In Indonesia, bonuses and allowances are generally taxed the same as regular salary as PPh 21 (withheld monthly). They're included in gross income and subject to BPJS contributions and progressive tax rates. No special treatment applies; only final withholding income (dividends, interest, rent, capital gains) gets different treatment at fixed rates.
What is the gross-up calculation used for?
Gross-up is used when you want to determine the required gross salary to achieve a specific net take-home amount after all taxes and deductions. Employers use this to calculate compensation packages ensuring employees receive desired net salaries. It works backward from desired net income through tax and BPJS calculations to determine the gross salary needed.
How are foreign workers taxed in Indonesia?
Foreign workers on limited stays are generally classified as non-residents and face a flat 20% withholding tax on Indonesia-sourced salary. Those planning to stay 183+ days in a 12-month period may qualify as residents and benefit from progressive rates instead. Professional advice is recommended as individual circumstances vary based on visa status and residence intent.

Official Sources and References

Disclaimer: This calculator provides estimates based on current Indonesia individual income tax regulations as of 2025. Tax rates, PTKP allowances, BPJS contributions, and tax filing requirements are subject to change with new government legislation and DJP directives. Individual circumstances vary based on residency status, income sources, filing status, and dependent claims. For accurate tax compliance and planning specific to your situation, consult qualified Indonesian tax professionals, tax consultants, or contact the DJP directly.

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