Indonesia Personal Income Tax
Detailed personal income tax rates and rules for Indonesia in 2026.
Indonesia's personal income tax has five progressive brackets from 5% to 35%. The 35% bracket for income exceeding IDR 5 billion was introduced by the HPP Law in 2022. Residents are taxed on worldwide income while non-residents are taxed at a flat 20% on Indonesian-sourced income. A non-taxable income threshold of IDR 54 million per year applies for single individuals (IDR 4.5 million per month), with additional allowances for married taxpayers and dependents.
| Income Range (IDR) | Tax Rate |
|---|---|
| Rp 0 – Rp 60.0M | 5% |
| Rp 60.0M – Rp 250.0M | 15% |
| Rp 250.0M – Rp 500.0M | 25% |
| Rp 500.0M – Rp 5000.0M | 30% |
| Rp 5000.0M+ | 35% |
Filing Deadline
March 31 (individuals); April 30 (corporate)
Residency Rule
An individual is a tax resident if domiciled in Indonesia, or present in Indonesia for more than 183 days within any 12-month period, or present during a fiscal year and intending to reside in Indonesia. Residents are taxed on worldwide income.
Additional Notes
Indonesia uses a self-assessment system with employer withholding on employment income (Article 21 withholding). The HPP Law also introduced provisions for a Voluntary Disclosure Program (tax amnesty follow-up), carbon tax, and modifications to the VAT system.
How Indonesia Income Tax compares
Indonesia’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Asia’s regional average of 22.2%.
