Indonesia tax guide
Planning reference for Indonesia using IDR salary values.
This is not an official government calculation. Confirm final details with Directorate General of Taxes Indonesia or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Resident single employee with no dependants using the IDR 54 million PTKP. BPJS employee old-age, pension and health contributions are included with current monthly caps. Occupational expense deduction, spouse/dependant PTKP and employer-specific accident/death coverage are excluded.
Reference details
| Currency | IDR |
|---|---|
| National tax label | Individual Income Tax |
| Personal allowance | 54,000,000 IDR |
| Employee contributions | Employee old-age savings 2%, pension 1% to the monthly pension ceiling, and health insurance 1% to the monthly health ceiling. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 5.0% | Up to 60,000,000 IDR |
| 2 | 15.0% | Up to 250,000,000 IDR |
| 3 | 25.0% | Up to 500,000,000 IDR |
| 4 | 30.0% | Up to 5,000,000,000 IDR |
| 5 | 35.0% | Top bracket and above |
Official source
Directorate General of Taxes Indonesia: https://www.pajak.go.id/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.