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.