Annual PPh 21
IDR0
Net Annual Income (Penghasilan Neto)
IDR5,70,00,000
Taxable Income (PKP)
IDRNaN
Monthly PPh 21 Withheld
IDR0
Effective Tax Rate
0.00%
Indonesia PPh 21 आयकर कैलकुलेटर — Annual Gross वेतन (Rp) ₹6,00,00,000
With annual gross वेतन (rp) of ₹6,00,00,000, the annual pph 21 is IDR1,50,000.
Annual gross salary including all regular allowances
Net Annual Income (Penghasilan Neto)
IDR11,40,00,000
Taxable Income (PKP)
IDR6,00,00,000
Annual PPh 21
IDR30,00,000
Monthly PPh 21 Withheld
IDR2,50,000
Effective Tax Rate
2.50%
PPh 21 (Pajak Penghasilan Pasal 21) is withheld by employers monthly. Rates from UU HPP (Harmonization of Tax Regulations, Law No. 7/2021). Taxpayers without NPWP pay 20% more.
Indonesia PPh 21 Tax Brackets 2024+
| Income Range | Tax Rate |
|---|---|
| Up to Rp60,000,000/year | 5% |
| Rp60,000,001 – Rp250,000,000 | 15% |
| Rp250,000,001 – Rp500,000,000 | 25% |
| Rp500,000,001 – Rp5,000,000,000 | 30% |
| Above Rp5,000,000,000 | 35% |
What is the Indonesia PPh 21 Income Tax Calculator?
PPh 21 (Pajak Penghasilan Pasal 21) is Indonesia's employee income tax, withheld monthly by employers. The 2021 Harmonization of Tax Regulations (UU HPP) expanded the top bracket to 35% for very high incomes and introduced a 5th tier. PTKP (Penghasilan Tidak Kena Pajak) is the non-taxable income threshold based on marital and dependent status.
Formula
Net Income = Gross − 5% employment deduction (max Rp6M). PKP = Net Income − PTKP. PPh 21 = Progressive slab tax on PKP.- G
- = Annual gross salary
- PTKP
- = Non-taxable income threshold by marital status
- T_PPh21
- = Annual income tax
How to use the Indonesia PPh 21 Income Tax Calculator
- 1
Step 1
Enter your annual gross salary in rupiah.
- 2
Step 2
Select your PTKP status (marital status and number of dependents).
- 3
Step 3
View annual PPh 21, monthly withholding, and effective rate.
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Frequently asked questions
What is PTKP in Indonesia?
PTKP (Penghasilan Tidak Kena Pajak) is the non-taxable income allowance that reduces taxable income. For a single person (TK/0), PTKP is Rp54,000,000/year (Rp4,500,000/month). Each additional dependent adds Rp4,500,000/year.
What are the income tax rates in Indonesia in 2024?
Indonesia's PPh 21 progressive rates: 5% (0-Rp60M), 15% (Rp60M-Rp250M), 25% (Rp250M-Rp500M), 30% (Rp500M-Rp5B), and 35% (above Rp5B). The 35% tier was added by the 2021 UU HPP.
What happens if I don't have an NPWP in Indonesia?
Taxpayers without NPWP (Nomor Pokok Wajib Pajak — tax identification number) are subject to 20% higher PPh 21 withholding. NPWP registration is free and takes minutes at the nearest KPP (tax office) or online at djponline.pajak.go.id.
Is PPh 21 the same as income tax on freelance income?
PPh 21 specifically covers income from employment. Freelance/self-employment income falls under PPh 21 (services) or PPh 23 depending on the payer. Self-employed individuals calculate their own tax via annual SPT (tax return).
What is the TER (Effective Tax Rate) method for PPh 21 from 2024?
Starting January 2024, employers can use the TER (Tarif Efektif Rata-rata) method for monthly PPh 21 withholding. The TER simplifies calculation to a single effective rate per income category, with year-end adjustment in December.
Sources
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