How to use this calculator
Step 1 — Enter your monthly gross salary in rupiah.
Step 2 — Select your tax status (PTKP). TK/0 = single, K/0 = married, K/1–K/3 = married with 1–3 children. This single dropdown moves your tax-free threshold by up to Rp 13.5M — it's the highest-impact input on the page.
Step 3 — Hit "Calculate Net Pay". The calculator deducts BPJS (health 1%, JHT 2%, JP 1% capped at Rp 110,863), the automatic 5% biaya jabatan (max Rp 6M/year), and your PTKP, then applies the four tax bands to the remainder (PKP).
How salary deductions work in Indonesia
| Annual taxable income (IDR) | PPh 21 rate |
|---|
| Up to 60,000,000 | 5% |
| 60,000,001 – 250,000,000 | 15% |
| 250,000,001 – 500,000,000 | 25% |
| 500,000,001 – 5,000,000,000 | 30% |
| Above 5,000,000,000 | 35% |
PTKP (non-taxable allowance): Rp 54M/year single, +Rp 4.5M if married, +Rp 4.5M per dependant (max 3). BPJS employee: 1% health (cap Rp 12M/mo) + 2% JHT + 1% pension JP. Sources: Directorate General of Taxes (pajak.go.id), PwC Pocket Tax Book 2026.
Deductions explained: BPJS, biaya jabatan, PTKP
Indonesia's formula has three moving parts before tax. First, BPJS: health 1% of salary (capped at Rp 12M), pension (JHT) 2%, and retirement (JP) 1% — but JP is capped at 1% × Rp 11,086,300/month, so high earners stop at Rp 110,863. Second, biaya jabatan: a flat 5% "position cost" deduction on annual gross, capped at Rp 6M/year — automatic, no receipts needed. Third, PTKP: the non-taxable income, Rp 54M for a single person up to Rp 67.5M for married with 2 children. Only then do the four tax bands (5/15/25/30%) apply to the remainder (PKP).
Worked examples
Example 1 — Rp 10,000,000/month, single: BPJS = 100,000 + 200,000 + 100,000 = Rp 400,000/mo (Rp 4.8M/yr). Biaya jabatan = Rp 6M. PTKP = Rp 54M. PKP = 120 − 4.8 − 6 − 54 = Rp 55.2M. Tax = 5% × 55.2M = Rp 2.76M/year (Rp 230,000/mo). Take-home = 10,000,000 − 400,000 − 230,000 = Rp 9,370,000/month.
Example 2 — Rp 50,000,000/month, married + 2 children: BPJS = 120,000 + 1,000,000 + 110,863 (JP capped) = Rp 1,230,863/mo. PTKP = Rp 67.5M. PKP ≈ Rp 511.73M. Tax = 94M + 30% × 11.73M ≈ Rp 97.52M/year (Rp 8.13M/mo). Take-home ≈ Rp 40,642,600/month.
Common mistakes
1. JP pension without the cap. The 1% JP stops at Rp 110,863/month — uncapped calculators overstate deductions for high earners.
2. Wrong PTKP status. Single vs married-with-children differs by Rp 13.5M of tax-free income — pick your real status.
3. Forgetting biaya jabatan. The automatic 5% (max Rp 6M) position-cost deduction is easy to miss but always applies.
Sources & verification
Figures compiled from: Directorate General of Taxes (DJP).
Last verified: 23 October 2026.