Personal income tax
The official PPh 21 calculator uses employment and deduction details. Monthly TER depends on gross income and PTKP category; final-period reconciliation uses annual taxable income.
Filing & deadlines
DJP publishes current Coretax annual-return instructions for individuals and companies. Match employer withholding certificates to the annual return instead of multiplying one month's TER by twelve.
Business and scope
The PPh 21 tool concerns employment and related withholding. Company returns and business tax regimes require the separate Coretax instructions.
Salary and take-home pay calculator
2026 resident Indonesian employee aged 18–58 throughout the year, one ordinary private-sector job with a valid tax ID, employed for at least 12 months before the religious holiday. Automatic one-month statutory THR.
Source-verification limitation: the March 2026 JP ceiling of IDR 11,086,300 is currently supported here by a third-party-hosted copy of a BPJS circular. A matching document on the issuing authority’s website has not been located in this review. This result is provisional pending that confirmation.
Annual estimate · 2026
- Annual gross earnings
- IDR 195,000,000.00
- Employee JKN health insurance
- IDR 1,440,000.00
- Employee JHT + JP
- IDR 4,919,578.00
- Annual income tax
- IDR 14,521,800.00
- Annual income after tax and payroll deductions
- IDR 174,118,622.00
- Average per calendar month (annual net ÷ 12)
- IDR 14,509,885.17
Calculation details
- Automatic statutory THR
- IDR 15,000,000.00
- Employer insurance added to taxable income
- IDR 6,732,000.00
- JHT old-age savings
- IDR 3,600,000.00
- JP pension contribution
- IDR 1,319,578.00
- Employee JKN health insurance
- IDR 1,440,000.00
- Tax deductions applied
- IDR 64,919,578.00
- Taxable income after allowances
- IDR 136,812,000.00
| Month | Annual gross earnings | Employee JKN health insurance | Employee JHT + JP | Employee JKN health insurance |
|---|---|---|---|---|
| 2026-01 | IDR 15,000,000.00 | IDR 120,000.00 | IDR 405,474.00 | IDR 120,000.00 |
| 2026-02 | IDR 15,000,000.00 | IDR 120,000.00 | IDR 405,474.00 | IDR 120,000.00 |
| 2026-03 | IDR 30,000,000.00 | IDR 120,000.00 | IDR 410,863.00 | IDR 120,000.00 |
| 2026-04 | IDR 15,000,000.00 | IDR 120,000.00 | IDR 410,863.00 | IDR 120,000.00 |
| 2026-05 | IDR 15,000,000.00 | IDR 120,000.00 | IDR 410,863.00 | IDR 120,000.00 |
| 2026-06 | IDR 15,000,000.00 | IDR 120,000.00 | IDR 410,863.00 | IDR 120,000.00 |
| 2026-07 | IDR 15,000,000.00 | IDR 120,000.00 | IDR 410,863.00 | IDR 120,000.00 |
| 2026-08 | IDR 15,000,000.00 | IDR 120,000.00 | IDR 410,863.00 | IDR 120,000.00 |
| 2026-09 | IDR 15,000,000.00 | IDR 120,000.00 | IDR 410,863.00 | IDR 120,000.00 |
| 2026-10 | IDR 15,000,000.00 | IDR 120,000.00 | IDR 410,863.00 | IDR 120,000.00 |
| 2026-11 | IDR 15,000,000.00 | IDR 120,000.00 | IDR 410,863.00 | IDR 120,000.00 |
| 2026-12 | IDR 15,000,000.00 | IDR 120,000.00 | IDR 410,863.00 | IDR 120,000.00 |
Salary means basic salary plus fixed contributory allowances, excluding THR and the separate annual bonus. Enter the applicable local minimum wage; salary below that minimum is outside this full-time model. JHT and JP are calculated automatically, including the March 2026 JP ceiling increase. Employer health, accident and death insurance premiums increase taxable income without increasing cash wages. Select the employer's JKK risk class; no sector-specific premium discounts. Married/dependant PTKP must match the tax status at 1 January (working married women generally claim TK/0 unless the statutory exception applies). JKN includes the standard spouse/three-child family; extra registered relatives cost 1% each. Excludes other income, employer-paid tax, special DTP subsidies, zakat, benefits in kind and additional pension plans. Annual tax after reconciliation, not monthly TER withholding. The JP source is a copy of BPJS's signed 25 February 2026 circular. Checked 28 October 2026.
Official basis and tool instructions
- DJP — PPh 21 bands, deductions and insurance treatment
- DJP — 2026 annual tax reconciliation guidance
- BPJS — employee contributions
- BPJS · 2026 pension ceiling circular (third-party hosted copy)
- BPJS Kesehatan — JKN contribution rules
- Ministry of Manpower — 2026 THR rules
- Jakarta government: 2026 minimum wage used as the editable default
- DJP — 2026 DTP eligibility and exclusions
Official DJP PPh 21 calculator
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Direktorat Jenderal Pajak (DJP) — Reference 1https://kalkulator.pajak.go.id/
- Direktorat Jenderal Pajak (DJP) — Reference 2https://www.pajak.go.id/id/lapor-tahunan
- Direktorat Jenderal Pajak (DJP) — Reference 3https://www.pajak.go.id/id/artikel/hitung-pph-21-semakin-mudah-djp-luncurkan-ini
- Direktorat Jenderal Pajak (DJP) — Reference 4https://pajak.go.id/sites/default/files/2025-12/Pembuatan%20Bukti%20Pemotongan%20PPh%20Pasal%2021-Tahunan%20A1%20%20%281%29.pdf
Official sources
Sources checked 28 Oct 2026 · 2026 services / 2025 annual filing
- Direktorat Jenderal Pajak (DJP) — Reference 1https://www.pajak.go.id/id/lapor-tahunan
- Direktorat Jenderal Pajak (DJP) — Reference 2https://www.pajak.go.id/id/artikel/hitung-pph-21-semakin-mudah-djp-luncurkan-ini
- Direktorat Jenderal Pajak (DJP) — Reference 3https://pajak.go.id/sites/default/files/2025-12/Pembuatan%20Bukti%20Pemotongan%20PPh%20Pasal%2021-Tahunan%20A1%20%20%281%29.pdf