Indonesia / Income tax
Indonesian PPh 21 Calculator: TER and December Tax
Calculate PPh 21 for an Indonesian permanent employee: monthly TER withholding, THR or bonus pay, annual deductions, PTKP and the December or final-month reconciliation.
Indonesian PPh 21 Calculator: TER and December Tax: TER applies one rate from category A, B or C to the whole monthly taxable gross before the final employment month. The final month uses the annual progressive tax calculation after job expense, employee pension contributions and PTKP, then subtracts earlier withholding. A negative reconciliation is a refund. The calculator assumes one employer and full-year Indonesian tax residence; changes in residency, other income and special tax incentives are excluded. Runs 100% locally in your browser with zero server file uploads.
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Pegawai tetap (permanent employees): compare TER withholding with the December or final-employment-month calculation.
Include taxable allowances and employer health, accident and death premiums in gross. Employer JHT and JP contributions are excluded. Enter bonus separately below.
A NIK can serve as the tax identity. Both modes assume a valid payroll identity and use current TER and annual rates without automatically adding the historical 20% surcharge. A payroll estimate does not validate NIK registration or create a tax certificate.
Employment period and pension deductions
Leave the total blank to estimate JHT and JP from the wage. Enter the actual pension total for different monthly wages or contributions. The first-month fraction affects pay and the estimated BPJS wage; it does not reduce PTKP.
| Component | Rule / calculation | Amount |
|---|---|---|
| Gross earned in this employment period | Total of the monthly gross amounts, including THR / bonus | Rp 120.000.000 |
| Biaya jabatan (job expense deduction) | 5% of gross, capped at Rp 500.000 per employment month and Rp 6.000.000 per year | Rp 6.000.000 |
| Employee pension / old-age contributions | JHT + JP estimate, or the actual total entered — Art. 10(1)(b) | Rp 3.600.000 |
| Annual net income | Gross − job expense − employee pension | Rp 110.400.000 |
| PTKP (tax-free allowance) | PMK 101/2016; full allowance for a full-year resident | Rp 54.000.000 |
| PKP (taxable income) | Net − PTKP, floored at zero, rounded down to Rp1,000 — UU PPh Art. 17(4) | Rp 56.400.000 |
| Annual tax | Progressive Art. 17 rates, shown below | Rp 2.820.000 |
| Earlier TER withholding | All employment months before the final month | Rp 2.200.000 |
| Final-month reconciliation | Annual tax − earlier withholding — PMK 168/2023 Art. 15 | Rp 620.000 |
| If TER were used in the final month | Comparison only; final-month payroll uses reconciliation | Rp 200.000 |
| Bracket | Rate | Amount in bracket | Tax |
|---|---|---|---|
| Above Rp 0 to Rp 60.000.000 | 5% | Rp 56.400.000 | Rp 2.820.000 |
| Above Rp 60.000.000 to Rp 250.000.000 | 15% | Rp 0 | Rp 0 |
| Above Rp 250.000.000 to Rp 500.000.000 | 25% | Rp 0 | Rp 0 |
| Above Rp 500.000.000 to Rp 5.000.000.000 | 30% | Rp 0 | Rp 0 |
| Above Rp 5.000.000.000 | 35% | Rp 0 | Rp 0 |
| Month | Taxable gross | Rule | Withholding / refund |
|---|---|---|---|
| Month 1 | Rp 10.000.000 | TER A × 2% | Rp 200.000 |
| Month 2 | Rp 10.000.000 | TER A × 2% | Rp 200.000 |
| Month 3 | Rp 10.000.000 | TER A × 2% | Rp 200.000 |
| Month 4 | Rp 10.000.000 | TER A × 2% | Rp 200.000 |
| Month 5 | Rp 10.000.000 | TER A × 2% | Rp 200.000 |
| Month 6 | Rp 10.000.000 | TER A × 2% | Rp 200.000 |
| Month 7 | Rp 10.000.000 | TER A × 2% | Rp 200.000 |
| Month 8 | Rp 10.000.000 | TER A × 2% | Rp 200.000 |
| Month 9 | Rp 10.000.000 | TER A × 2% | Rp 200.000 |
| Month 10 | Rp 10.000.000 | TER A × 2% | Rp 200.000 |
| Month 11 | Rp 10.000.000 | TER A × 2% | Rp 200.000 |
| Month 12 | Rp 10.000.000 | Annual tax less prior withholding | Rp 620.000 |
TER is a simpler way to collect tax during the year. It applies one monthly rate to gross pay, so a bonus may increase withholding sharply. December reconciles the annual liability after deductions and PTKP; TER does not change the annual progressive rates.
Employee JHT: 2%; employee JP: 1%. JP wage cap: Rp 10.547.400 for January–February 2026 and Rp 11.086.300 from March 2026.
Full TER monthly tables and PTKP category mapping — PP 58/2023
Category A: TK/0, TK/1, K/0. Category B: TK/2, TK/3, K/1, K/2. Category C: K/3. Upper limits are inclusive; one rate applies to the whole monthly gross.
| Monthly taxable gross | Rate |
|---|---|
| Up to Rp 5.400.000 | 0% |
| Above Rp 5.400.000 to Rp 5.650.000 | 0,25% |
| Above Rp 5.650.000 to Rp 5.950.000 | 0,5% |
| Above Rp 5.950.000 to Rp 6.300.000 | 0,75% |
| Above Rp 6.300.000 to Rp 6.750.000 | 1% |
| Above Rp 6.750.000 to Rp 7.500.000 | 1,25% |
| Above Rp 7.500.000 to Rp 8.550.000 | 1,5% |
| Above Rp 8.550.000 to Rp 9.650.000 | 1,75% |
| Above Rp 9.650.000 to Rp 10.050.000 | 2% |
| Above Rp 10.050.000 to Rp 10.350.000 | 2,25% |
| Above Rp 10.350.000 to Rp 10.700.000 | 2,5% |
| Above Rp 10.700.000 to Rp 11.050.000 | 3% |
| Above Rp 11.050.000 to Rp 11.600.000 | 3,5% |
| Above Rp 11.600.000 to Rp 12.500.000 | 4% |
| Above Rp 12.500.000 to Rp 13.750.000 | 5% |
| Above Rp 13.750.000 to Rp 15.100.000 | 6% |
| Above Rp 15.100.000 to Rp 16.950.000 | 7% |
| Above Rp 16.950.000 to Rp 19.750.000 | 8% |
| Above Rp 19.750.000 to Rp 24.150.000 | 9% |
| Above Rp 24.150.000 to Rp 26.450.000 | 10% |
| Above Rp 26.450.000 to Rp 28.000.000 | 11% |
| Above Rp 28.000.000 to Rp 30.050.000 | 12% |
| Above Rp 30.050.000 to Rp 32.400.000 | 13% |
| Above Rp 32.400.000 to Rp 35.400.000 | 14% |
| Above Rp 35.400.000 to Rp 39.100.000 | 15% |
| Above Rp 39.100.000 to Rp 43.850.000 | 16% |
| Above Rp 43.850.000 to Rp 47.800.000 | 17% |
| Above Rp 47.800.000 to Rp 51.400.000 | 18% |
| Above Rp 51.400.000 to Rp 56.300.000 | 19% |
| Above Rp 56.300.000 to Rp 62.200.000 | 20% |
| Above Rp 62.200.000 to Rp 68.600.000 | 21% |
| Above Rp 68.600.000 to Rp 77.500.000 | 22% |
| Above Rp 77.500.000 to Rp 89.000.000 | 23% |
| Above Rp 89.000.000 to Rp 103.000.000 | 24% |
| Above Rp 103.000.000 to Rp 125.000.000 | 25% |
| Above Rp 125.000.000 to Rp 157.000.000 | 26% |
| Above Rp 157.000.000 to Rp 206.000.000 | 27% |
| Above Rp 206.000.000 to Rp 337.000.000 | 28% |
| Above Rp 337.000.000 to Rp 454.000.000 | 29% |
| Above Rp 454.000.000 to Rp 550.000.000 | 30% |
| Above Rp 550.000.000 to Rp 695.000.000 | 31% |
| Above Rp 695.000.000 to Rp 910.000.000 | 32% |
| Above Rp 910.000.000 to Rp 1.400.000.000 | 33% |
| Above Rp 1.400.000.000 | 34% |
| Monthly taxable gross | Rate |
|---|---|
| Up to Rp 6.200.000 | 0% |
| Above Rp 6.200.000 to Rp 6.500.000 | 0,25% |
| Above Rp 6.500.000 to Rp 6.850.000 | 0,5% |
| Above Rp 6.850.000 to Rp 7.300.000 | 0,75% |
| Above Rp 7.300.000 to Rp 9.200.000 | 1% |
| Above Rp 9.200.000 to Rp 10.750.000 | 1,5% |
| Above Rp 10.750.000 to Rp 11.250.000 | 2% |
| Above Rp 11.250.000 to Rp 11.600.000 | 2,5% |
| Above Rp 11.600.000 to Rp 12.600.000 | 3% |
| Above Rp 12.600.000 to Rp 13.600.000 | 4% |
| Above Rp 13.600.000 to Rp 14.950.000 | 5% |
| Above Rp 14.950.000 to Rp 16.400.000 | 6% |
| Above Rp 16.400.000 to Rp 18.450.000 | 7% |
| Above Rp 18.450.000 to Rp 21.850.000 | 8% |
| Above Rp 21.850.000 to Rp 26.000.000 | 9% |
| Above Rp 26.000.000 to Rp 27.700.000 | 10% |
| Above Rp 27.700.000 to Rp 29.350.000 | 11% |
| Above Rp 29.350.000 to Rp 31.450.000 | 12% |
| Above Rp 31.450.000 to Rp 33.950.000 | 13% |
| Above Rp 33.950.000 to Rp 37.100.000 | 14% |
| Above Rp 37.100.000 to Rp 41.100.000 | 15% |
| Above Rp 41.100.000 to Rp 45.800.000 | 16% |
| Above Rp 45.800.000 to Rp 49.500.000 | 17% |
| Above Rp 49.500.000 to Rp 53.800.000 | 18% |
| Above Rp 53.800.000 to Rp 58.500.000 | 19% |
| Above Rp 58.500.000 to Rp 64.000.000 | 20% |
| Above Rp 64.000.000 to Rp 71.000.000 | 21% |
| Above Rp 71.000.000 to Rp 80.000.000 | 22% |
| Above Rp 80.000.000 to Rp 93.000.000 | 23% |
| Above Rp 93.000.000 to Rp 109.000.000 | 24% |
| Above Rp 109.000.000 to Rp 129.000.000 | 25% |
| Above Rp 129.000.000 to Rp 163.000.000 | 26% |
| Above Rp 163.000.000 to Rp 211.000.000 | 27% |
| Above Rp 211.000.000 to Rp 374.000.000 | 28% |
| Above Rp 374.000.000 to Rp 459.000.000 | 29% |
| Above Rp 459.000.000 to Rp 555.000.000 | 30% |
| Above Rp 555.000.000 to Rp 704.000.000 | 31% |
| Above Rp 704.000.000 to Rp 957.000.000 | 32% |
| Above Rp 957.000.000 to Rp 1.405.000.000 | 33% |
| Above Rp 1.405.000.000 | 34% |
| Monthly taxable gross | Rate |
|---|---|
| Up to Rp 6.600.000 | 0% |
| Above Rp 6.600.000 to Rp 6.950.000 | 0,25% |
| Above Rp 6.950.000 to Rp 7.350.000 | 0,5% |
| Above Rp 7.350.000 to Rp 7.800.000 | 0,75% |
| Above Rp 7.800.000 to Rp 8.850.000 | 1% |
| Above Rp 8.850.000 to Rp 9.800.000 | 1,25% |
| Above Rp 9.800.000 to Rp 10.950.000 | 1,5% |
| Above Rp 10.950.000 to Rp 11.200.000 | 1,75% |
| Above Rp 11.200.000 to Rp 12.050.000 | 2% |
| Above Rp 12.050.000 to Rp 12.950.000 | 3% |
| Above Rp 12.950.000 to Rp 14.150.000 | 4% |
| Above Rp 14.150.000 to Rp 15.550.000 | 5% |
| Above Rp 15.550.000 to Rp 17.050.000 | 6% |
| Above Rp 17.050.000 to Rp 19.500.000 | 7% |
| Above Rp 19.500.000 to Rp 22.700.000 | 8% |
| Above Rp 22.700.000 to Rp 26.600.000 | 9% |
| Above Rp 26.600.000 to Rp 28.100.000 | 10% |
| Above Rp 28.100.000 to Rp 30.100.000 | 11% |
| Above Rp 30.100.000 to Rp 32.600.000 | 12% |
| Above Rp 32.600.000 to Rp 35.400.000 | 13% |
| Above Rp 35.400.000 to Rp 38.900.000 | 14% |
| Above Rp 38.900.000 to Rp 43.000.000 | 15% |
| Above Rp 43.000.000 to Rp 47.400.000 | 16% |
| Above Rp 47.400.000 to Rp 51.200.000 | 17% |
| Above Rp 51.200.000 to Rp 55.800.000 | 18% |
| Above Rp 55.800.000 to Rp 60.400.000 | 19% |
| Above Rp 60.400.000 to Rp 66.700.000 | 20% |
| Above Rp 66.700.000 to Rp 74.500.000 | 21% |
| Above Rp 74.500.000 to Rp 83.200.000 | 22% |
| Above Rp 83.200.000 to Rp 95.600.000 | 23% |
| Above Rp 95.600.000 to Rp 110.000.000 | 24% |
| Above Rp 110.000.000 to Rp 134.000.000 | 25% |
| Above Rp 134.000.000 to Rp 169.000.000 | 26% |
| Above Rp 169.000.000 to Rp 221.000.000 | 27% |
| Above Rp 221.000.000 to Rp 390.000.000 | 28% |
| Above Rp 390.000.000 to Rp 463.000.000 | 29% |
| Above Rp 463.000.000 to Rp 561.000.000 | 30% |
| Above Rp 561.000.000 to Rp 709.000.000 | 31% |
| Above Rp 709.000.000 to Rp 965.000.000 | 32% |
| Above Rp 965.000.000 to Rp 1.419.000.000 | 33% |
| Above Rp 1.419.000.000 | 34% |
PP 58/2023: TER tables · PMK 168/2023: annual reconciliation · DJP: NIK and payroll tax identity
Monthly withholding
PP 58/2023 Art. 2 and Annex A–C (https://peraturan.go.id/files/pp-no-58-tahun-2023.pdf) sets the TER tables and PTKP category mapping from January 2024. The upper bounds are inclusive and the selected rate applies to all monthly taxable gross.
PMK 168/2023 (https://jdih.kemenkeu.go.id/dok/pmk-168-tahun-2023/view) covers taxable pay, employee deductions and final-month reconciliation. Employer health, accident and death premiums can be taxable; employer JHT and JP contributions are excluded.
Annual tax and tax identity
UU HPP and UU PPh Art. 17 (https://www.pajak.go.id/id/uu-hpp) provide the annual progressive rates; Art. 17(4) rounds taxable income down to whole thousands of rupiah. PMK 101/2016 (https://jdih.kemenkeu.go.id/dok/101-pmk-010-2016/view) provides PTKP.
DJP payroll identity guidance (https://pajak.go.id/index.php/id/pengumuman/layanan-portal-pemadanan-nik-npwp-dan-simulator-terpandu-coretax-djp) describes NIK validation for withholding records. This calculator assumes a valid payroll tax identity.
How to use it
- Enter regular taxable gross pay and the PTKP status used by your employer.
- Choose regular salary or a THR / bonus month; adjust the employment period and actual pension deductions if needed.
- Read the monthly schedule, annual tax bands and final-month withholding or refund.
Privacy & limitations
Your salary and tax inputs stay in your browser.
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Frequently asked questions
Why does TER look different from annual income tax?
TER simplifies monthly collection by applying one rate to gross pay. Annual tax still uses progressive Art. 17 brackets after deductions and PTKP. December, or the final employment month, reconciles the difference.
What happens in a THR or bonus month?
Add the payment in the bonus mode. The higher gross can move the entire month to a higher TER rate. The annual calculation includes the payment once and reconciles earlier withholding.
What if I have no separate NPWP?
The NIK payroll mode assumes a validated tax identity. A NIK can be used for payroll tax records. Both identity modes use the current TER and annual rates without an automatic historical 20% surcharge; this estimate does not validate registration or produce a tax certificate.
Do partial-year workers lose part of PTKP?
For a worker resident for the full tax year, the allowance remains annual. The job expense cap follows the employment months. The first-month pay fraction changes actual pay; it is not a reduction in PTKP. Residency changes requiring annualisation are outside this calculator.
Which married status should I use?
Use the PTKP status applied in your payroll records at the start of the tax year. Marriage alone does not determine payroll status: the rules for a married woman, spouse income and separate family tax obligations can differ. Household income aggregation is outside this estimate.
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