PPh 21 Calculator
Calculate Indonesian income tax (PPh 21): gross to net, net to gross, or tax to gross
Input
Calculation mode
Rp
Rp
Rp
Who gets biaya jabatan?
Biaya jabatan (5% of gross, max Rp 6M/year) applies only to certain subjects. Pensioners use biaya pensiun; freelancers/final tax income do not.
Permanent employee: Yes | Non-permanent: Yes | Pensioner: No (biaya pensiun) | Freelancer/expert: No | Final tax: No
Check if you are a permanent or non-permanent employee. Uncheck if pensioner, freelancer, or income subject to final tax.
Calculation Results
Yearly Gross Income
Rp 0 Yearly Gross Income
Total gross income in a year before any deductions.
Monthly salary × 12 + THR + Yearly bonus
Base for PPh 21 and deductions (biaya jabatan, PTKP).
Biaya Jabatan (5%, max Rp 6M/year)
Rp 0 Biaya Jabatan
Deduction from gross for employees; max 5% of gross or Rp 6M/year.
min(5% × Yearly gross, Rp 6,000,000)
Per regulation; reduces taxable income.
PTKP
Rp 0 PTKP
Non-taxable income threshold by status (single/married and dependants).
By status (TK/0–K/3)
Annual amount; income below this is not taxed.
Taxable Income (PKP)
Rp 0 Taxable Income (PKP)
Tax base after biaya jabatan and PTKP.
Yearly gross − Biaya jabatan − PTKP (min 0)
PKP is subject to progressive rates (Article 17).
Annual tax breakdown (by tier)
Total Annual PPh 21
Rp 0 Annual PPh 21
Total income tax due for the year.
Progressive 5%–35% × PKP layers
Withheld by employer or paid personally (per rules).
Monthly PPh 21 (average)
Rp 0 Monthly PPh 21 (average)
Annual tax divided by 12 for estimated monthly withholding.
Annual PPh 21 ÷ 12
Simplified; actual withholding may vary by month.
Monthly Take Home
Rp 0 Monthly Take Home
Net pay per month after PPh 21.
(Yearly gross − Annual PPh 21) ÷ 12
Estimate; excludes other deductions (BPJS, pension, etc.).