Indonesia Tax Tables 2021 - Tax Rates and Thresholds in Indonesia
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This page contains the tax table information used for the calculation of tax and payroll deductions in Indonesia in 2021. These tax tables are used for the tax and payroll calculators published on iCalculator™ ID, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Indonesia or would like to add to or suggest amendments to the information herein then please contact us.
2021 Tax Tables [Quick Links]
Related Calculators
Indonesia Personal Income Tax Tables in 2021
The Income tax rates and personal allowances in Indonesia are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Indonesia Tax Calculator 2021.
Indonesia Residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 5% | Income from $ 0.000.00 | to | $ 50,000,000.00 |
| 15% | Income from $ 50,000,000.01 | to | $ 250,000,000.00 |
| 25% | Income from $ 250,000,000.01 | to | $ 500,000,000.00 |
| 30% | Income from $ 500,000,000.01 | | and above |
Indonesia Non-residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Flat rate on all taxable income |
In Indonesia, social security deductions made by employees are deductible from their gross income for the purpose of calculating taxable income. This means that the contributions towards social security programs, such as the pension fund and health insurance, are subtracted from the total earnings before the income tax is calculated. As a result, these social security contributions help reduce the taxable income of employees, potentially lowering their overall tax liability. This approach encourages participation in social security programs while providing immediate tax benefits to employees.
Indonesia Social Security and Payroll Deduction Rates in 2021
In Indonesia, the social security system, managed by the BPJS Ketenagakerjaan (Social Security Administration Body for Employment) and BPJS Kesehatan (Social Security Administration Body for Health), involves contributions from both employees and employers. This system provides a range of benefits and support to the workforce and their families.
Indonesia Social Security in 2021: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Working accident protection | 0% | 1% | 1% |
| Death insurance | 0% | 0.3% | 0.3% |
| Old age saving | 2% | 3.7% | 5.7% |
| Healthcare | 1% | 4% | 5% |
| Pension | 1% | 2% | 3% |
Indonesia Social Security and Payroll Deduction in 2021: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Working accident protection | n/a | n/a | n/a | n/a |
| Death insurance | n/a | n/a | n/a | n/a |
| Old age saving | n/a | n/a | n/a | n/a |
| Healthcare | n/a | $ 12,000,000.00 | n/a | $ 12,000,000.00 |
| Pension | n/a | n/a | n/a | n/a |
Indonesia VAT Rates in 2021
VAT rates for Indonesia are reviewed annually, you can use the VAT Calculator to calculate VAT due in Indonesia or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Indonesia VAT Rates| VAT Rate | VAT Description |
|---|
| 0% | VAT Exempt |
| 0% | Zero Rated |
| 10% | Standard Rate |
Historic Tax Tables supported for Indonesia
The following tax tables are supported by iCalculator™ ID as part of the suite of free tax tools we provide for Indonesia.