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PPh 21 Income Tax Calculator (TER Method)
Estimate monthly PPh 21 withholding with the average effective rate (TER) per PMK 168/2023, or annual PPh with progressive rates. Free.
TK = single, K = married; number = dependents.
Important note
TER method is for permanent employees. Experts/freelancers use a different calculation. Final figures via payroll/DJP.
An estimate, not official tax advice. Rules & rates can change — verify with the tax authority (DJP/Coretax) or consult your tax advisor/accountant.
PPh 21 estimate
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Understanding PPh 21 TER
TER method (monthly)
Since 2024, PPh 21 withholding for Jan–Nov uses the Average Effective Rate: PPh = monthly gross × TER rate. The TER rate depends on the category (A/B/C) per PTKP status and the income amount.
Categories A, B, C
Categories follow PTKP status. A: TK/0, TK/1, K/0. B: TK/2, TK/3, K/1, K/2. C: K/3. Each has its own monthly rate table (starting at 0% for low income).
December & annual
In December (the last period), PPh is computed with progressive Article 17 rates on annual taxable income, then reduced by Jan–Nov withholding. The 'annual' mode uses this progressive calculation.
FAQ
Frequently asked questions
How do I calculate PPh 21 with TER?
Determine your TER category (A/B/C) from PTKP status, find the TER rate for your monthly gross income, then multiply: PPh = gross × TER rate. E.g. gross Rp10,000,000, status TK/0 (category A) → rate 2%, PPh Rp200,000.
What are TER categories A, B, and C?
Categories are based on PTKP status. A for TK/0, TK/1, K/0. B for TK/2, TK/3, K/1, K/2. C for K/3. Each has an official monthly effective-rate table from PMK 168/2023 with many income brackets.
What is the latest PTKP?
TK/0 is Rp54,000,000/year; add Rp4,500,000 for married status and Rp4,500,000 per dependent (max 3). So K/3 = Rp72,000,000. Income below PTKP is not subject to PPh 21.
Does TER apply to freelancers and experts?
Not identically. This permanent-employee TER method is for staff. Experts, non-employees, and certain recipients use a different tax base and rates. Consult the specific calculation for those cases.
Will this calculator match my payslip?
It's an estimate from your input. The final figure may differ due to allowances, BPJS contributions borne by employer/employee, bonuses, and December adjustments. Verify with payroll or the tax authority.
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