Indonesia Tax Calculator
Estimate progressive personal income tax from taxable income and simulate VAT with explicit DPP handling.
Tax inputs are processed locally. The tool does not request identity or account data.
Personal income tax (PPh)
Estimates progressive tax from annual taxable income (PKP), not gross salary.
Brackets are marginal: each layer is taxed at its own rate. The configuration and source are shown below.
Estimated annual PPh
—
Marginal rate: — · Effective rate: —
| Layer | Taxable amount | Rate | Tax |
|---|---|---|---|
| Enter taxable income. | |||
Result is not automatically PPh Pasal 21 or a final SPT liability. PTKP, credits, other income, and deductions are not calculated here.
Source: DJP — UU HPP reference. Configuration verified 2026-10-19; verify current rules before relying on results.
VAT (PPN)
Keep the VAT rate and DPP factor separate. The effective rate depends on the transaction category.
PPN = DPP × rate. Example only; choose the rate and DPP that apply to your transaction.
- DPP
- —
- VAT
- —
- Total
- —
- DPP factor
- —
Progressive income tax
Indonesian personal income tax uses marginal brackets. For a PKP of 100,000,000, the first 60,000,000 is taxed at 5% and the remaining 40,000,000 at 15%, giving 9,000,000. Applying 15% to the whole amount would be wrong.
VAT and DPP
VAT is calculated on the DPP (taxable base), not necessarily the full transaction value. Some transactions use a DPP factor. When a price already includes VAT and no other method applies, the base is total / (1 + rate). Do not use that formula for transactions with a special DPP factor.
Frequently asked questions
Is the result my final tax liability?
No. The PPh estimate starts from PKP and ignores PTKP, credits, other income, and deductions. It is not an official DJP calculation.
Which VAT rate should I use?
Use the rate and DPP that apply to your specific transaction and date. The input is deliberately editable because a single universal rate cannot represent every category.
Why does the source date matter?
Tax rules change. The configuration is dated so users can see which assumptions the calculation used.