How is PPh 21 calculated in 2026?

Since 2024, monthly PPh 21 (for January–November) is worked out with the TER method (Tarif Efektif Rata-rata) introduced by PP 58/2023 and PMK 168/2023: PPh 21 = monthly gross income × the effective monthly rate for your TER category. Your TER category (A, B or C) comes from your PTKP status. In December the employer reconciles the year using the annual progressive Article 17 rates. This calculator shows the regular monthly TER figure.

What are the TER categories A, B and C?

TER category A applies to PTKP status TK/0, TK/1 and K/0; category B to TK/2, TK/3, K/1 and K/2; and category C to K/3. Each category has its own table of effective monthly rates that rise with income — from 0% for low pay (up to about Rp5.4m, Rp6.2m or Rp6.6m respectively) to 34% for very high pay.

What is PTKP and how does it set my TER category?

PTKP (Penghasilan Tidak Kena Pajak) is the non-taxable income allowance: Rp54,000,000 a year for yourself, plus Rp4,500,000 if married and Rp4,500,000 for each dependent up to three. Your marital status and number of dependents define your PTKP code (TK/0 … K/3), which in turn selects your TER category A, B or C.

What BPJS contributions are deducted from my salary?

As an employee you pay BPJS Ketenagakerjaan JHT (old-age) at 2% of wage, JP (pension) at 1% capped at a wage of Rp11,086,300 (max Rp110,863), and BPJS Kesehatan (health) at 1% capped at a wage of Rp12,000,000 (max Rp120,000). The calculator subtracts these from your gross alongside PPh 21 to show your net take-home pay; switch them off if you only want the tax.

How much PPh 21 on a Rp10,000,000 salary (TK/0) in 2026?

For a single employee with no dependents (TK/0, TER category A), Rp10,000,000 gross per month falls in the 2% TER bracket, so PPh 21 is Rp200,000 per month. After BPJS employee contributions (JHT Rp200,000, JP Rp100,000, Kesehatan Rp100,000) the net take-home is about Rp9,400,000.

🇮🇩 Indonesia PPh 21 Calculator (Kalkulator PPh 21)

Work out your monthly Indonesian income tax (PPh 21) from gross salary for 2026 using the official TER method, plus BPJS contributions and your net take-home pay. Updated 2026 rates.

Monthly Gross Income (Penghasilan bruto/bulan)

Marital Status (Status)

Dependents (Tanggungan, max 3)

Include BPJS Employee Contributions

Item	Monthly	Yearly
Gross Income (Bruto)	—	—
PPh 21 (TER)	—	—
BPJS JHT (2%)	—	—
BPJS JP (1%)	—	—
BPJS Kesehatan (1%)	—	—
Total Deductions	—	—
Net Take-Home (Gaji bersih)	—	—

⚠️ Guidance only. This calculator uses the official 2026 TER tables (PMK 168/2023) for the monthly PPh 21 (Tarif Efektif Rata-rata × gross), the PTKP-to-category mapping, and the 2026 BPJS employee rates and ceilings (JP cap 11,086,300; Kesehatan cap 12,000,000). It shows the regular monthly figure for January–November; it does not model the December annual reconciliation (Article 17 progressive), tax-borne-by-employer (DTP/gross-up) schemes, irregular income such as THR/bonus in the month received, or non-taxable benefits. For payroll-exact figures consult your HR/payroll or a tax consultant.

How PPh 21 works in 2026 (the TER method)

Since January 2024, Indonesian employers withhold monthly income tax (PPh Pasal 21) using the TER method (Tarif Efektif Rata-rata, the average effective rate) introduced by PP 58/2023 and PMK 168/2023. For every month except the last, the tax is simply your gross monthly income × the TER rate for your category. In December the employer reconciles the whole year against the progressive Article 17 rates and adjusts the final month.

TER categories and PTKP

Your TER category comes from your PTKP status (Penghasilan Tidak Kena Pajak — the non-taxable allowance):
Category A — TK/0, TK/1, K/0 (allowance Rp54m or Rp58.5m).
Category B — TK/2, TK/3, K/1, K/2 (Rp63m or Rp67.5m).
Category C — K/3 (Rp72m).
Each category has its own table of effective rates that step up from 0% on low pay to 34% on very high pay. "TK" means single, "K" married, and the number is your dependents (children/relatives), capped at three.

2026 BPJS employee contributions

On top of tax, employees contribute to BPJS: JHT (old-age savings) 2% of wage, JP (pension) 1% capped at a wage of Rp11,086,300, and BPJS Kesehatan (health) 1% capped at a wage of Rp12,000,000. These reduce your take-home pay but, under the monthly TER method, are not subtracted before the TER is applied.

⚠️

Important Note: This tool is intended to provide estimates and should not be used as a substitute for professional advice. Information generated by these calculators may be incomplete and does not account for all individual circumstances. Always seek the counsel of a certified expert (such as a tax consultant or payroll professional) before taking action based on these results.

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