PPh 21 Calculator (Indonesia)
Calculate Indonesian personal income tax (PPh 21) with progressive brackets and PTKP deductions.
โน๏ธAbout This Calculator
PPh 21 (Pajak Penghasilan Pasal 21) is Indonesian income tax withheld from employee salaries. It uses progressive rates (5โ35%) after deducting PTKP (non-taxable income threshold) and biaya jabatan (5% occupational deduction, max Rp 500,000/month). This calculator shows your monthly tax, annual tax, and take-home pay.
Frequently Asked Questions
What are the 2024 PPh 21 tax brackets?
Per UU HPP 2021: 5% for PKP up to Rp 60 million, 15% for Rp 60โ250 million, 25% for Rp 250โ500 million, 30% for Rp 500 millionโ5 billion, and 35% above Rp 5 billion.
What is PTKP?
PTKP (Penghasilan Tidak Kena Pajak) is the non-taxable income threshold. TK/0 (single, no dependents) = Rp 54 million/year. Marriage adds Rp 4.5 million, each dependent adds Rp 4.5 million (max 3 dependents).
What is biaya jabatan?
A standard occupational expense deduction of 5% of gross income, capped at Rp 500,000/month (Rp 6,000,000/year). It reduces your taxable income regardless of actual job expenses.
Do I still need to file a tax return (SPT)?
Yes. Even with PPh 21 withheld by your employer, you must file an annual SPT by March 31 each year to reconcile total income from all sources.