🇮🇩 How tax works
in Indonesia.
2026 · National income tax guide
The calculation, explained.
The single employee model applies IDR54 million PTKP and a 5% employment expense deduction capped at IDR6 million. Taxable income is rounded down to IDR1,000.
BPJS, pension deductions, private-practice income, NPPN and hospital fee withholding are excluded. Annual final tax is not the same as monthly withholding.
For doctors
This model is for ordinary individual employment income. Private-practice receipts, professional expenses and medical pension arrangements need a separate assessment. A hospital's withholding is not necessarily your final annual tax.
Tax brackets · IDR
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 60,000,000 | 5.0% |
| 60,000,000 – 250,000,000 | 15.0% |
| 250,000,000 – 500,000,000 | 25.0% |
| 500,000,000 – 5,000,000,000 | 30.0% |
| Above 5,000,000,000 | 35.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to IDR 2,003,694,000.
- 1. Annual input
- IDR 2,003,694,000
- 2. Custom deductible expenses
- − IDR 0
- 3. Modeled allowance / base deduction
- − IDR 60,000,000
- 4. Modeled taxable base
- IDR 1,943,693,000
| Taxed portion | Rate | Tax |
|---|---|---|
| IDR 60,000,000 | 5.0% | IDR 3,000,000 |
| IDR 190,000,000 | 15.0% | IDR 28,500,000 |
| IDR 250,000,000 | 25.0% | IDR 62,500,000 |
| IDR 1,443,693,000 | 30.0% | IDR 433,107,900 |
- 5. Modeled tax credits (capped at tax due)
- − IDR 0
- 6. Included additional tax
- IDR 0
- 7. Income tax
- IDR 527,107,900
- Effective rate = tax ÷ annual input
- 26.3%
- After income tax, before other deductions
- IDR 1,476,586,100
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
- stats.pajak.go.id — tax rates & rules ↗
- www.pajak.go.id — supporting rules ↗
- www.pajak.go.id — supporting rules ↗
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.