Calculators and guides for PPh 21 and TER withholding, take-home pay, BPJS, THR, severance, PPN, the UMKM 0.5% tax, corporate tax and property — built on the 2026 rules, including PP 20/2026 and the new JP wage cap.
| Annual taxable income (PKP) | Tax Rate |
|---|---|
| Up to Rp60,000,000 | 5% |
| Rp60,000,001 – Rp250,000,000 | 15% |
| Rp250,000,001 – Rp500,000,000 | 25% |
| Rp500,000,001 – Rp5,000,000,000 | 30% |
| Above Rp5,000,000,000 | 35% |
PTKP starts at Rp54 million a year for a single person. Employers withhold PPh 21 monthly using TER and settle the year in December; most individuals then file an SPT Tahunan by 31 March. Verify with DJP or a registered tax consultant before filing.