Indonesia PPh21 Income Tax 2027 Calculator

Calculate Indonesia personal income tax (PPh Pasal 21) 2027. Progressive 5%-35% on PKP (net taxable income after PTKP + occupational expense). Source: Direktorat Jenderal Pajak (pajak.go.id).

PTKP (non-taxable income): Rp 54,000,000 single / Rp 58,500,000 married / +Rp 4,500,000 per dependent (max 3). Occupational expense 5% of gross or Rp 500,000/month max — whichever lower.
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Progressive brackets
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Effective Rate
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Top Marginal
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Indonesia Income Tax Brackets 2027

Indonesia applies progressive income tax. Brackets: Rp 0+ at 5%, Rp 60,000,000+ at 15%, Rp 250,000,000+ at 25%, Rp 500,000,000+ at 30%, Rp 5,000,000,000+ at 35%. Tax is computed on each tranche progressively, not flat on the whole income. Source: Directorate General of Taxes (pajak.go.id).

How Progressive Tax Works

A Rp 100,000 income in a indonesia 2-tier (10%/30% at 50,000) system pays 10% on the first Rp 50,000 = Rp 5,000, plus 30% on the next Rp 50,000 = Rp 15,000, total Rp 20,000 — effective rate 20%, not 30%. Marginal rate (30%) only applies to additional income.

Allowable Deductions in Indonesia

PTKP (non-taxable income): Rp 54,000,000 single / Rp 58,500,000 married / +Rp 4,500,000 per dependent (max 3). Occupational expense 5% of gross or Rp 500,000/month max — whichever lower. Standard or itemized deductions reduce taxable income. Common items: retirement contributions, professional expenses, charitable donations, mortgage interest, family allowances, healthcare costs. Filing requires receipts and documentation.

Filing Deadlines and Methods

Annual returns in Indonesia are filed via the official tax-authority portal. Electronic filing is encouraged. Deadlines vary — typically Q1 or Q2 of the following year. Late filing penalties apply. Always consult Directorate General of Taxes for the current year's exact deadline and methods.