Indonesia income tax rates
Progressive annual income tax brackets applicable to resident individual taxpayers, applied to annual taxable income (Penghasilan Kena Pajak) after deduction of the personal allowance (PTKP).
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2022-01-01 |
| Official source | Undang-Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP), amending Pasal 17 ayat (1) huruf a Undang-Undang No. 7 Tahun 1983 tentang Pajak Penghasilan |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Five brackets, ANNUAL basis, in Indonesian rupiah — the statute's native period and currency. Digit-by-digit re-verified for tax year 2026 against DJP-aligned practitioner summaries: 0-60,000,000 at 5%; >60,000,000-250,000,000 at 15%; >250,000,000-500,000,000 at 25%; >500,000,000-5,000,000,000 at 30%; >5,000,000,000 at 35%. No bracket change since 2022. Progressive (marginal): each rate applies only to the slice of income within its band. UU HPP made two changes from the previous four-bracket schedule, both effective tax year 2022: the first bracket ceiling was raised from IDR 50,000,000 to IDR 60,000,000, and a new top bracket of 35% was added above IDR 5,000,000,000 (the previous top rate was 30% above IDR 500,000,000). CRITICAL — BRACKETS APPLY TO TAXABLE INCOME, NOT GROSS PAY: the personal allowance (Penghasilan Tidak Kena Pajak, PTKP) is deducted first and remains unchanged for tax year 2026 at IDR 54,000,000/year for an individual (IDR 4,500,000/month), +IDR 4,500,000 for a married taxpayer, +IDR 4,500,000 per dependant up to a maximum of three. Employees also deduct occupational expenses (biaya jabatan) of 5% of gross, capped at IDR 6,000,000/year, plus employee pension/JHT contributions. NON-RESIDENTS are outside this schedule entirely — they are taxed at a flat 20% withholding on Indonesian-source gross income under Pasal 26, subject to tax treaty reduction. MONTHLY WITHHOLDING NOTE: since January 2024, employers compute monthly PPh 21 using the 'tarif efektif rata-rata' (TER, average effective rate) tables under PP 58/2023 and PMK 168/2023 for months 1-11, with a full-year reconciliation to the progressive schedule above in December. The TER tables are a withholding mechanic only; the brackets above remain the substantive annual law. Residency is generally established by presence in Indonesia for more than 183 days in any 12-month period, or by intent to reside. Primary statute is Bahasa Indonesia only; DJP's summary of the changes is at pajak.go.id/en/node/74861.
Get it programmatically
curl https://asiaref.dev/v1/id/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/id/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/id/income-taxOther Indonesia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate