🇮🇩 Indonesia Statutory Tax Guide
Indonesia Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by DJP.
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📜 Statutory Authority & Legal Framework
In Indonesia, personal income taxation is administered by the DJP under the authority of UU HPP.
Indonesian progressive PPh 21 income tax (5% to 35%) after PTKP with BPJS contributions.
📊 2026 Progressive Marginal Tax Brackets
Currency: IDR| Income Bracket (Rp) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| 5% | 5.0% | Tier 1 |
| 15% | 15.0% | Tier 2 |
| 25% | 25.0% | Tier 3 |
| 30% | 30.0% | Tier 4 |
| 35% | 35.0% | Tier 5 |
🛡️ Mandatory Social Security & Pension Contributions
BPJS Ketenagakerjaan
Employee Share: 3.0%
Employer Share: 6.2%
Frequently Asked Questions: Indonesia Taxation
What are the income tax brackets in Indonesia? ↓
Indonesia operates a progressive tax system administered by DJP under UU HPP.
What social security or pension contributions apply in Indonesia? ↓
Mandatory contributions include: BPJS Ketenagakerjaan (3.0%).