What are the Indonesian PPh 21 income tax brackets?

5% on income up to 60,000,000 IDR; 15% from 60m-250m; 25% from 250m-500m; 30% from 500m-5 billion; 35% above 5 billion IDR. Annual brackets; monthly withholding annualizes income.

What is the new TER (Tarif Efektif Rata-rata) method from 2024?

From 2024, monthly PPh 21 is calculated using a TER table: a single effective rate (0-34%) applied to gross monthly income based on PTKP status and income level. Simpler than the old monthly withholding method. Annual reconciliation still required.

What is PTKP (non-taxable income)?

PTKP is the annual non-taxable income threshold. 2024: 54,000,000 IDR (single, no dependents). Additional 4,500,000 for spouse, and per dependent (max 3). PTKP reduces the tax base.

How are BPJS contributions treated for PPh 21?

BPJS Ketenagakerjaan (JHT, JKK, JKM, JP): employer contributions are an employee benefit added to income for PPh 21. Employee BPJS contributions: deductible from the PPh 21 calculation base.

Is the final tax (PPh 21 Final) different?

Final PPh 21 applies to specific income types: severance pay (0-25%), director fees from non-resident companies (20%), civil servant allowances, and certain other categories. Final tax is not reconciled in the annual return.

Indonesia PPh 21 Income Tax Calculator 2024

Calculate Indonesian income tax (PPh 21) for employees. Brackets 2024: 5% to 60m IDR, 15% to 250m, 25% to 500m, 30% to 5bn, 35% above. Effective TER (Tarif Efektif Rata-rata) applied monthly from 2024.

Principal ($)

Annual Rate (%)

Years

Compounding / Year

$ Finance Disclaimer: These calculators are for educational and illustrative purposes only. Results do not constitute financial advice. Consult a licensed financial advisor before making investment or borrowing decisions.

How It Works

Each component has a specific meaning:

2024 — The 2024 recorded for the scenario being assessed.

Note: Interpret the indonesia pph 21 result against the thresholds and context described above.

How to Use

Enter the 2024 for the scenario you are assessing. Calculate Indonesian income tax (PPh 21) for employees. Brackets 2024: 5% to 60m IDR, 15% to 250m, 25% to 500m, 30% to 5bn, 35% above. Effective TER (Tarif Efektif Rata-rata) applied monthly from 2024. Use the indonesia pph 21 result to inform your calculation.

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