Normal tax rates
Most income earned by individual tax residents is subject to income tax at the following normal tax rates:
Concessional tax rates
The final tax rates for severance payments (if paid within two years) are as follows:
The final tax rates for lump-sum pension payments from a government-approved pension fund, old-age security saving payments from BPJS Ketenagakerjaan (workers’ social security program) if paid within two years are as follows:
Payments for year 3 onwards, the usual normal tax rates will be applied.