PPh 21 TER 2026 Calculator - Income Tax
Calculate Indonesian income tax (PPh 21) using the latest TER (Tarif Efektif Rata-rata) method per PP 58/2023. Includes PTKP deductions, gross-up calculations, progressive tax rates, and annual SPT reporting. Updated for 2024 tax year.
PPh 21 with TER
Tax = Income × TER RateVariables:
- TaxWithheld tax ($)Withheld tax ($)
- IncomeMonthly gross income ($)Monthly gross income ($)
- TERAverage Effective Rate (%)Average Effective Rate (%)
How to Use
- 1
Select Status
Select your PTKP status (TK/KB with number of dependents).
- 2
Enter Income
Enter monthly gross income ($).
- 3
Calculate
Get your monthly PPh 21 tax.
Examples
TK0, Salary 10 Million
Problem:
Status TK0, Salary 10 million/month. PPh 21?
Solution:
- 1.TER for TK0 5-15 million = 5%
- 2.Tax = 10,000,000 × 5%
Result:$500/month
The PPh 21 withheld is $500 per month.
Frequently Asked Questions
What is TER?
Average Effective Rate (Tarif Efektif Rata-Rata), a new 2026 system that simplifies PPh 21 calculation.
What is the 2026 PTKP?
TK0=$54M, K0=$58.5M, additional $4.5M per dependent.