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KPKawanPajak

Annual Employee Income Tax (PPh 21) Calculator

Free, no sign-up. The numbers you enter are not sent anywhere.

Status
Dependants

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

How it is calculated

Step 1

Annual gross income = salary × months worked + bonus/THR.

Step 2

Deduct the 5% occupational expense (max IDR 6 million a year) and your JHT/JP contributions.

Step 3

Deduct PTKP (non-taxable income) for your status and round down to the nearest thousand (taxable income, PKP).

Step 4

Apply the progressive Article 17 rates: 5%, 15%, 25%, 30%, 35%.

Since 2024, monthly withholding uses the average effective rate (TER), then in the final month it is recalculated using the annual method above, so the yearly total stays the same. See also how to calculate PPh 21 (in Indonesian).