Find your TER category and monthly withholding rate, see how a bonus or THR month changes it, and preview the December true-up when your employer settles the year with the real Pasal 17 rates.
Since January 2024 (PP 58/2023 and PMK 168/2023), employers no longer project your annual income every month. Instead they multiply each month's gross pay by a single rate from one of three tables — the Tarif Efektif Rata-rata, or TER. Your table depends on your PTKP status:
"Gross" here means everything paid that month: salary, allowances, overtime, bonus or THR, plus the JKK, JKM and BPJS Kesehatan premiums your employer pays for you. There is no deduction for biaya jabatan or JHT in the monthly TER step — those only come in at the December recalculation.
TER is deliberately rough. In the last month of the year (or the month you leave a job) the employer calculates your real annual tax with Pasal 17 rates and subtracts the TER already withheld:
Because a bonus or THR month pushes that month's gross into a higher TER band, employees with large one-off payments often see small or even negative December tax — the employer refunds any overpayment through payroll. Employees with flat pay often see December higher than other months because TER bands are rounded down for most salaries.
Each band starts one rupiah above the previous upper limit. These tables are unchanged for 2026.
| Category A — monthly gross | TER rate |
|---|---|
| Up to Rp5,400,000 | 0% |
| Rp5,400,001 – Rp5,650,000 | 0.25% |
| Rp5,650,001 – Rp5,950,000 | 0.5% |
| Rp5,950,001 – Rp6,300,000 | 0.75% |
| Rp6,300,001 – Rp6,750,000 | 1% |
| Rp6,750,001 – Rp7,500,000 | 1.25% |
| Rp7,500,001 – Rp8,550,000 | 1.5% |
| Rp8,550,001 – Rp9,650,000 | 1.75% |
| Rp9,650,001 – Rp10,050,000 | 2% |
| Rp10,050,001 – Rp10,350,000 | 2.25% |
| Rp10,350,001 – Rp10,700,000 | 2.5% |
| Rp10,700,001 – Rp11,050,000 | 3% |
| Rp11,050,001 – Rp11,600,000 | 3.5% |
| Rp11,600,001 – Rp12,500,000 | 4% |
| Rp12,500,001 – Rp13,750,000 | 5% |
| Rp13,750,001 – Rp15,100,000 | 6% |
| Rp15,100,001 – Rp16,950,000 | 7% |
| Rp16,950,001 – Rp19,750,000 | 8% |
| Rp19,750,001 – Rp24,150,000 | 9% |
| Rp24,150,001 – Rp26,450,000 | 10% |
| Rp26,450,001 – Rp28,000,000 | 11% |
| Rp28,000,001 – Rp30,050,000 | 12% |
| Rp30,050,001 – Rp32,400,000 | 13% |
| Rp32,400,001 – Rp35,400,000 | 14% |
| Rp35,400,001 – Rp39,100,000 | 15% |
| Rp39,100,001 – Rp43,850,000 | 16% |
| Rp43,850,001 – Rp47,800,000 | 17% |
| Rp47,800,001 – Rp51,400,000 | 18% |
| Rp51,400,001 – Rp56,300,000 | 19% |
| Rp56,300,001 – Rp62,200,000 | 20% |
| Rp62,200,001 – Rp68,600,000 | 21% |
| Rp68,600,001 – Rp77,500,000 | 22% |
| Rp77,500,001 – Rp89,000,000 | 23% |
| Rp89,000,001 – Rp103,000,000 | 24% |
| Rp103,000,001 – Rp125,000,000 | 25% |
| Rp125,000,001 – Rp157,000,000 | 26% |
| Rp157,000,001 – Rp206,000,000 | 27% |
| Rp206,000,001 – Rp337,000,000 | 28% |
| Rp337,000,001 – Rp454,000,000 | 29% |
| Rp454,000,001 – Rp550,000,000 | 30% |
| Rp550,000,001 – Rp695,000,000 | 31% |
| Rp695,000,001 – Rp910,000,000 | 32% |
| Rp910,000,001 – Rp1,400,000,000 | 33% |
| Above Rp1,400,000,000 | 34% |
| Category B — monthly gross | TER rate |
|---|---|
| Up to Rp6,200,000 | 0% |
| Rp6,200,001 – Rp6,500,000 | 0.25% |
| Rp6,500,001 – Rp6,850,000 | 0.5% |
| Rp6,850,001 – Rp7,300,000 | 0.75% |
| Rp7,300,001 – Rp9,200,000 | 1% |
| Rp9,200,001 – Rp10,750,000 | 1.5% |
| Rp10,750,001 – Rp11,250,000 | 2% |
| Rp11,250,001 – Rp11,600,000 | 2.5% |
| Rp11,600,001 – Rp12,600,000 | 3% |
| Rp12,600,001 – Rp13,600,000 | 4% |
| Rp13,600,001 – Rp14,950,000 | 5% |
| Rp14,950,001 – Rp16,400,000 | 6% |
| Rp16,400,001 – Rp18,450,000 | 7% |
| Rp18,450,001 – Rp21,850,000 | 8% |
| Rp21,850,001 – Rp26,000,000 | 9% |
| Rp26,000,001 – Rp27,700,000 | 10% |
| Rp27,700,001 – Rp29,350,000 | 11% |
| Rp29,350,001 – Rp31,450,000 | 12% |
| Rp31,450,001 – Rp33,950,000 | 13% |
| Rp33,950,001 – Rp37,100,000 | 14% |
| Rp37,100,001 – Rp41,100,000 | 15% |
| Rp41,100,001 – Rp45,800,000 | 16% |
| Rp45,800,001 – Rp49,500,000 | 17% |
| Rp49,500,001 – Rp53,800,000 | 18% |
| Rp53,800,001 – Rp58,500,000 | 19% |
| Rp58,500,001 – Rp64,000,000 | 20% |
| Rp64,000,001 – Rp71,000,000 | 21% |
| Rp71,000,001 – Rp80,000,000 | 22% |
| Rp80,000,001 – Rp93,000,000 | 23% |
| Rp93,000,001 – Rp109,000,000 | 24% |
| Rp109,000,001 – Rp129,000,000 | 25% |
| Rp129,000,001 – Rp163,000,000 | 26% |
| Rp163,000,001 – Rp211,000,000 | 27% |
| Rp211,000,001 – Rp374,000,000 | 28% |
| Rp374,000,001 – Rp459,000,000 | 29% |
| Rp459,000,001 – Rp555,000,000 | 30% |
| Rp555,000,001 – Rp704,000,000 | 31% |
| Rp704,000,001 – Rp957,000,000 | 32% |
| Rp957,000,001 – Rp1,405,000,000 | 33% |
| Above Rp1,405,000,000 | 34% |
| Category C — monthly gross | TER rate |
|---|---|
| Up to Rp6,600,000 | 0% |
| Rp6,600,001 – Rp6,950,000 | 0.25% |
| Rp6,950,001 – Rp7,350,000 | 0.5% |
| Rp7,350,001 – Rp7,800,000 | 0.75% |
| Rp7,800,001 – Rp8,850,000 | 1% |
| Rp8,850,001 – Rp9,800,000 | 1.25% |
| Rp9,800,001 – Rp10,950,000 | 1.5% |
| Rp10,950,001 – Rp11,200,000 | 1.75% |
| Rp11,200,001 – Rp12,050,000 | 2% |
| Rp12,050,001 – Rp12,950,000 | 3% |
| Rp12,950,001 – Rp14,150,000 | 4% |
| Rp14,150,001 – Rp15,550,000 | 5% |
| Rp15,550,001 – Rp17,050,000 | 6% |
| Rp17,050,001 – Rp19,500,000 | 7% |
| Rp19,500,001 – Rp22,700,000 | 8% |
| Rp22,700,001 – Rp26,600,000 | 9% |
| Rp26,600,001 – Rp28,100,000 | 10% |
| Rp28,100,001 – Rp30,100,000 | 11% |
| Rp30,100,001 – Rp32,600,000 | 12% |
| Rp32,600,001 – Rp35,400,000 | 13% |
| Rp35,400,001 – Rp38,900,000 | 14% |
| Rp38,900,001 – Rp43,000,000 | 15% |
| Rp43,000,001 – Rp47,400,000 | 16% |
| Rp47,400,001 – Rp51,200,000 | 17% |
| Rp51,200,001 – Rp55,800,000 | 18% |
| Rp55,800,001 – Rp60,400,000 | 19% |
| Rp60,400,001 – Rp66,700,000 | 20% |
| Rp66,700,001 – Rp74,500,000 | 21% |
| Rp74,500,001 – Rp83,200,000 | 22% |
| Rp83,200,001 – Rp95,600,000 | 23% |
| Rp95,600,001 – Rp110,000,000 | 24% |
| Rp110,000,001 – Rp134,000,000 | 25% |
| Rp134,000,001 – Rp169,000,000 | 26% |
| Rp169,000,001 – Rp221,000,000 | 27% |
| Rp221,000,001 – Rp390,000,000 | 28% |
| Rp390,000,001 – Rp463,000,000 | 29% |
| Rp463,000,001 – Rp561,000,000 | 30% |
| Rp561,000,001 – Rp709,000,000 | 31% |
| Rp709,000,001 – Rp965,000,000 | 32% |
| Rp965,000,001 – Rp1,419,000,000 | 33% |
| Above Rp1,419,000,000 | 34% |
Non-permanent workers paid daily use a separate daily TER: 0% up to Rp450,000 a day and 0.5% from Rp450,001 to Rp2,500,000 a day. Above Rp2,500,000 a day, or for monthly pay above Rp2,500,000 per working day, the monthly tables or Pasal 17 rates apply instead.
Employers may treat some allowances or benefits differently, and joining or leaving mid-year changes the December calculation. Your annual bukti potong (Form 1721-A1) is the final word — verify with DJP.