Indonesia PPh21 Salary Tax Calculator
Hitung pajak gaji bulanan (PPh21), PTKP, BPJS, PKP, dan gaji bersih.
Tarif PPh21 (Progresif Terbaru)
- 0 – 60 juta → 5%
- 60 – 250 juta → 15%
- 250 – 500 juta → 25%
- 500 juta – 5 M → 30%
- > 5 M → 35%
PTKP 2023–2025
- TK/0: Rp 54.000.000
- K/0: Rp 58.500.000
- K/1: Rp 63.000.000
- K/2: Rp 67.500.000
- K/3: Rp 72.000.000
How Indonesia PPh21 Salary Tax Is Calculated
PPh21 is Indonesia’s monthly income tax for employees. This calculator estimates your PPh21 tax, PKP (taxable income), BPJS deductions, and take-home pay based on the latest rules for 2026.
- We calculate your monthly gross income.
- We apply your PTKP (non-taxable income) category.
- We include BPJS 2% employee deduction if selected.
- We compute your PKP (Penghasilan Kena Pajak).
- We apply the latest progressive PPh21 tax brackets.
- We show your monthly tax, total deductions, and net salary.
PPh21 Progressive Tax Brackets (2026)
| Annual PKP (Rp) | Tax Rate |
|---|---|
| 0 – 60 juta | 5% |
| 60 – 250 juta | 15% |
| 250 – 500 juta | 25% |
| 500 juta – 5 miliar | 30% |
| > 5 miliar | 35% |
PTKP (Non-Taxable Income) Categories
| PTKP Status | Description |
|---|---|
| TK/0 | Single, no dependents |
| TK/1 – TK/3 | Single with 1–3 dependents |
| K/0 | Married, no dependents |
| K/1 – K/3 | Married with 1–3 dependents |
BPJS Ketenagakerjaan (Optional)
BPJS deductions may apply depending on your employer policy. If enabled in the calculator:
- BPJS Employee Contribution: 2% of monthly salary
- BPJS Employer Contribution: 3.7% (not deducted from employee)
Why This Calculator Is Accurate
- Uses the latest Indonesian PPh21 tax brackets for 2026
- Includes PTKP categories based on official rules
- Supports BPJS deduction option
- Handles allowances (tunjangan) correctly
- Shows both gross and net salary breakdown
FAQs
What is PPh21?
PPh21 is Indonesia’s income tax on salaries, wages, and allowances. It is deducted monthly by employers.
What is PKP?
PKP (Penghasilan Kena Pajak) is your taxable income after subtracting PTKP and allowable deductions.
Does this calculator include BPJS?
Yes. You can choose to include or exclude BPJS 2% employee deduction depending on your situation.
Which PTKP category should I choose?
PTKP depends on your marital status and number of dependents. Example: K/1 means married with one dependent.
Is this calculator updated for 2026?
Yes. All tax brackets, PTKP categories, and BPJS rules follow the latest 2026 Indonesian regulations.