Income tax calculator — Indonesia
Estimate resident individual income tax using the current PTKP allowances and five marginal bands.
Annual net income before PTKP, not monthly gross salary.
- Resident income tax
- IDR 30,900,000
- Estimated resident income tax
- IDR 30,900,000
PTKP IDR 54,000,000 → taxable income IDR 246,000,000, rounded down to a full IDR 1,000.
Average tax rate 10.3% · marginal rates apply only to income in each bracket. Annual resident income tax before withholding credits and excluded rules.
Start with annual net income
Enter annual net income after allowable income-producing costs, not monthly gross salary.
Choose the PTKP status that applied at the start of the tax year and the number of fully supported qualifying dependants, up to three.
How the choices affect the estimate
- TK is unmarried; K adds the married allowance; K/I also adds the spouse-income-combined allowance
- Each qualifying dependant adds IDR 4,500,000 to PTKP, up to three
- Taxable income is rounded down to a full IDR 1,000 before the scale is applied
This estimates annual tax before withholding credits. It does not decide whether a person qualifies for a PTKP status or dependant allowance.
Read the official individual income-tax calculation guide ↗Included
- Resident individual marginal rates
- PTKP for TK, K and K/I statuses
- Zero to three qualifying dependants
- Statutory full-thousand rounding of taxable income
Not included
- Final-tax income and non-resident rules
- Gross-to-net deductions and business bookkeeping
- Employer withholding and tax credits
- Part-year residence and PTKP eligibility decisions
What this means
Indonesia first subtracts PTKP, the non-taxable income allowance, from annual net income. The allowance changes with marital status, combined spouse income and up to three qualifying dependants.
The remaining taxable income is rounded down to a full IDR 1,000, then taxed in marginal bands. Only the slice inside each band uses that band's rate.
Formula & worked example
PTKP = IDR 54,000,000 + status additions + dependant additions taxable income = floor((net income − PTKP) ÷ 1,000) × 1,000 5% to 60m; 15% to 250m; 25% to 500m; 30% to 5bn; 35% above
IDR 300,000,000 net income, married, one dependant
- PTKP
- IDR 63,000,000
- Taxable income
- IDR 237,000,000
- 5% × 60m + 15% × 177m
- IDR 29,550,000
Estimated resident income tax is IDR 29,550,000 before withholding credits.
How this calculation works
The calculation follows the formulas, definitions and assumptions explained on this page. The references below support the method and any stated boundaries.
Official sources
- Directorate General of Taxes — individual calculation mechanism — PTKP method and current resident marginal bands
- Directorate General of Taxes — PTKP statuses — TK, K and K/I allowance amounts and dependant limit
- Directorate General of Taxes — Income Tax Law — Statutory full-thousand rounding of taxable income