Indonesia Personal Income Tax (Pajak Penghasilan Orang Pribadi, PPh OP)
Indonesia Personal Income Tax (Pajak Penghasilan Orang Pribadi, PPh OP) run from 5% to 35% across 5 bands, cited to 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, in force since 1 Jan 2022. Last checked against the official source on 20 Jul 2026.
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 | 5–35% across 5 bands |
|---|---|
| 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
# $0.005 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 Rate (BI-Rate) · Value Added Tax (Pajak Pertambahan Nilai, PPN) · VAT registration threshold · Minimum Wage (Upah Minimum) · Public Holidays (Hari Libur Nasional) · Consumer Price Index Inflation (Inflasi IHK) · Corporate Income Tax (Pajak Penghasilan Badan) · Withholding tax rates · Statutory default interest (bunga moratoir) · Statutory social-insurance contributions
The same figure elsewhere: Iraq · Israel · Japan · Jordan · Kazakhstan · all 28