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Calculators · Indonesian tax tools

Annual Income Tax Calculator for Individuals & Entities

Simulate taxable income, tax due under Article 17 rates or the 22% entity rate with the Article 31E facility, and any underpayment or overpayment.

Taxpayer type

Net = income after expenses (bookkeeping) or the deemed-profit result. For employee salaries, use the PPh 21 calculator.

Status
Dependants

Estimate based on the rules as of 1 November 2026. Calculated on your device.

How it is calculated

  • Individuals: taxable income = net income − non-taxable income (PTKP), rounded down to the thousand, then the progressive Article 17 rates of 5%, 15%, 25%, 30%, 35%.
  • Entities: 22% rate. Entities with gross turnover up to Rp50 billion must use the Article 31E facility: a 50% rate reduction (to 11%) on the share of taxable income from gross turnover up to Rp4.8 billion, calculated proportionally.
  • Tax underpaid = tax due − tax credits; paid before filing the annual return. If credits are larger, there is an overpayment.

Income already subject to final tax (such as the 0.5% MSME tax or land/building rental) is not counted again here. This simulation does not cover loss carry-forwards or other facilities.