Individual - Deductions

Last reviewed - 19 December 2023

Employment expenses

Deductible employment expenses are:

  IDR (per annum)
Occupational expenses (5% of gross income, maximum IDR 500,000/month) 6,000,000
Employee contribution to BPJS Ketenagakerjaan for old age security savings (2% of gross income) Full amount
Pension contribution (1% of gross income, maximum IDR 95,596/month) * 9,559,600

* Valid for March 2023 through February 2024.

Personal deductions

Non-business expenses are not claimable as tax deductible expenses.

Charitable contributions

Certain donations, such as for national disaster, research and development, education facility, sport development, and social infrastructure, are deductible if the requirements are met. Some religious contributions/alms (e.g. zakat for Muslim taxpayers and tithe for Christian taxpayers) are also deductible if paid to certain bodies acknowledged by the government.

Personal allowances

The annual personal relief available is shown below.

Taxpayer 54,000,000
Wife 4,500,000
Dependants (maximum three), each 4,500,000

Personal relief is deductible against taxable income. Relief is not available to non-resident taxpayers.

Business deductions

Business expenses are generally claimable as tax deductible expenses, in most respects, in the same manner as for corporate taxpayers (see Deductions in the Corporate tax summary), except for certain individuals (see Business income in the Income determination section).


Losses incurred by individuals that are attributable to their business and are not subject to a final income tax and not opting for a calculation norm tax may be carried forward for a maximum of five years.