Personal Tax
As experts on Indonesian rules and regulations, we help foreign residents and business owners to meet their tax requirements in the most efficient way.
We aim to give you the peace of mind to enjoy living and working in paradise to the fullest, which means being free from stress that comes with leaving important tasks, like filing your tax, on the back burner.
If you stay in Indonesia with your KITAS for over 6 months, you'll need to register for mandatory tax filing. Usually, you won’t automatically receive your tax ID number in Indonesia when you receive your KITAS, which means you have to apply for it. We can assist you with the process of doing this if required. After you receive the tax identification number, known as an NPWP, you will be able to file your taxes.
Simplify Your Tax
If you’re struggling to get your taxes done or are confused about how much you’re supposed to be paying, let us help you figure it out so you can increase your tax efficiency.
Legacy Tax Income Brackets
(No longer used)
As of January 2024, there are over 30 updated personal income brackets. This means that your tax obligations may have changed. If you would like to ensure you are making the most of any saving opportunities and ensure that you’re paying the right amount, get in touch with us today.
| Taxable income (IDR) | Tax rate (%) |
|---|---|
| Up to IDR 60 million | 5 |
| Above IDR 60 million to IDR 250 million | 15 |
| Above IDR 250 million to IDR 500 million | 25 |
| Above IDR 500 million to IDR 5 billion | 30 |
| Above IDR 5 billion | 35 |
New Personal Income Tax Brackets
Based on Government Regulation Number 58 of 2023 concerning income tax withholding rates article 21 on income in connection with work, services or activities of individual taxpayers, these are some of the rates that have been set by the government for monthly employee tax payments.
| Taxable income (IDR) | Tax % | ||
|---|---|---|---|
| 0 | to | 5.400.000 | 0% |
| 5.400.000 | to | 5.650.000 | 0,25% |
| 5.650.000 | to | 5.950.000 | 0,50% |
| 5.950.000 | to | 6.300.000 | 0,75% |
| 6.300.000 | to | 6.750.000 | 1% |
| 6.750.000 | to | 7.500.000 | 1,25% |
| 7.500.000 | to | 8.550.000 | 1,50% |
| 8.550.000 | to | 9.650.000 | 1,75% |
| 9.650.000 | to | 10.050.000 | 2% |
| 10.050.000 | to | 10.350.000 | 2,25% |
| 10.350.000 | to | 10.700.000 | 2,50% |
| 10.700.000 | to | 11.050.000 | 3% |
| 11.050.000 | to | 11.600.000 | 3,50% |
| 11.600.000 | to | 12.500.000 | 4% |
| 12.500.000 | to | 13.750.000 | 5% |
| 13.750.000 | to | 15.100.000 | 6% |
| 15.100.000 | to | 16.950.000 | 7% |
| 16.950.000 | to | 19.750.000 | 8% |
| 19.750.000 | to | 24.150.000 | 9% |
| 24.150.000 | to | 26.450.000 | 10% |
| 26.450.000 | to | 28.000.000 | 11% |
| 28.000.000 | to | 30.050.000 | 12% |
| 30.050.000 | to | 32.400.000 | 13% |
| 32.400.000 | to | 35.400.000 | 14% |
| 35.400.000 | to | 39.100.000 | 15% |
| 39.100.000 | to | 43.850.000 | 16% |
| 43.850.000 | to | 47.800.000 | 17% |
| 47.800.000 | to | 51.400.000 | 18% |
| 51.400.000 | to | 56.300.000 | 19% |
| 56.300.000 | to | 62.200.000 | 20% |
| 62.200.000 | to | 68.600.000 | 21% |
| 68.600.000 | to | 77.500.000 | 22% |
| 77.500.000 | to | 89.000.000 | 23% |
| 89.000.000 | to | 103.000.000 | 24% |
| 103.000.000 | to | 125.000.000 | 25% |
| 125.000.000 | to | 157.000.000 | 26% |
| 157.000.000 | to | 206.000.000 | 27% |
| 206.000.000 | to | 337.000.000 | 28% |
| 337.000.000 | to | 454.000.000 | 29% |
| 454.000.000 | to | 550.000.000 | 30% |
| 550.000.000 | to | 695.000.000 | 31% |
| 695.000.000 | to | 910.000.000 | 32% |
| 910.000.000 | to | 1.400.000.000 | 33% |
| Above Rp 1.400.000.000 | 34% |
Last Things to Note
Each NPWP tax ID holder is also liable to file individual tax returns by the end of March every year. The first time you file your annual individual report, you will need to declare your global assets, yet you won’t be subject to making any payments. However, in the year following your declaration, you will be required to pay tax on any income you made or on assets you have accumulated during that time.
If you have a Working KITAS, then your employer should automatically deduct your income tax from your monthly salary and make the tax payments on your behalf. However, it is important to note that even if you don’t have to pay anything, you should still submit your annual personal declaration by March every year in order to avoid any penalties associated with not declaring your income.
If you would like some assistance with doing your personal income tax, get in touch with our team in Pererenan to schedule an appointment. We will evaluate your current situation, fill any gaps in your understanding and help you do the paperwork so you can continue enjoying beautiful Bali!
