PPh 21 Expat Guide Indonesia 2026 | Income Tax on Salary

Q: What are the PPh 21 income tax rates in Indonesia for 2026?

Progressive rates: 5% on income up to IDR 60 million, 15% on IDR 60-250M, 25% on IDR 250-500M, 30% on IDR 500M-5B, and 35% above IDR 5 billion per year. These apply to net taxable income after PTKP allowances.

Q: What PTKP allowances do expats get in Indonesia?

PTKP (non-taxable income) for single individuals is IDR 54 million/year. Married adds IDR 4.5M, each dependent (max 3) adds IDR 4.5M. Maximum PTKP for married with 3 dependents is IDR 72 million/year.

Q: Do expats get taxed differently than Indonesians for PPh 21?

No, tax residents (183+ days) pay the same progressive rates as Indonesians. Non-residents pay a flat 20% withholding. The key difference is that expats may have tax treaty benefits reducing their effective rate.

Zantara AI

Topics

PPh 21 income tax salary tax expatriate tax withholding tax PTKP allowance payslip Indonesia tax calculation progressive tax rates employer withholding expat employment tax

Zantara AI

AI Tax Advisor

Questions about how this applies to your case?

Bali Zero handles visas, company setup, tax and property compliance in Indonesia. Ask us directly on WhatsApp.

Chat with Bali Zero on WhatsApp

PPh 21 for Expats in Indonesia 2026: Income Tax Rates, Calculation & Payslip

PPh 21 is the income tax withheld from your salary by your employer. If you work in Indonesia, this is your primary tax obligation.

Key Takeaways

TL;DR: PPh 21 is income tax withheld by your Indonesian employer. Progressive rates: 5% (up to IDR 60M), 15% (60-250M), 25% (250-500M), 30% (500M-5B), 35% (above 5B). PTKP personal allowance: IDR 54M/year (single). Since 2024, employers may use the simplified TER method. Monthly withholding is reported by employer — you reconcile in annual SPT.

Feature

Bracket 1

Bracket 2

Bracket 3

Bracket 4

Bracket 5

Income Range

IDR 0 - 60M

IDR 60M - 250M

IDR 250M - 500M

IDR 500M - 5B

Over IDR 5B

Tax Rate

15%

25%

30%

35%

Max Tax

IDR 3M

IDR 28.5M

IDR 62.5M

IDR 1.35B

Unlimited

Tax Calculator

PPh 21 Calculator

Estimate your annual income tax

Default Inputs

Monthly Gross Salary: 50,000,000 IDR
Monthly Allowances: 10,000,000 IDR
Annual Bonus (months): 1 month
Marital Status (PTKP): Single (TK/0)
Have NPWP?: Yes

Estimated Result

Annual Gross IncomeRp 770.000.000

PTKP (TK0)Rp -54.000.000

Taxable IncomeRp 716.000.000

Annual TaxRp 158.800.000

Monthly WithholdingRp 13.233.333,333

Estimated total

Effective rate: 20.6%

Rp 158.800.000

PTKP (Tax-Free Allowance)

PTKP is the amount of income exempt from tax:

Status	Code	Annual PTKP
Single	TK/0	IDR 54,000,000
Married, no kids	K/0	IDR 58,500,000
Married + 1 child	K/1	IDR 63,000,000
Married + 2 children	K/2	IDR 67,500,000
Married + 3 children	K/3	IDR 72,000,000

Maximize Your PTKP

Register dependents properly with HR - Maximum 3 dependents (children) - Dependents must live with you - Spouse only counts if not working

PPh 21 for Expats in Indonesia 2026: Income Tax Rates, Calculation & Payslip

Questions about how this applies to your case?

PPh 21 for Expats in Indonesia 2026: Income Tax Rates, Calculation & Payslip

Key Takeaways

2026 Tax Rates

PPh 21 Tax Brackets

Tax Calculator

PPh 21 Calculator

Default Inputs

Estimated Result

PTKP (Tax-Free Allowance)

What's Taxable?

Included in PPh 21:

Exempt:

No NPWP = Higher Tax

Common Questions

Ask Zantara

PPh 21 for Expats in Indonesia 2026: Income Tax Rates, Calculation & Payslip

Questions about how this applies to your case?

PPh 21 for Expats in Indonesia 2026: Income Tax Rates, Calculation & Payslip

Key Takeaways

2026 Tax Rates

PPh 21 Tax Brackets

Tax Calculator

PPh 21 Calculator

Default Inputs

Estimated Result

PTKP (Tax-Free Allowance)

What's Taxable?

Included in PPh 21:

Exempt:

No NPWP = Higher Tax

Common Questions

Ask Zantara

Related Articles