ID / Taxes
Taxes and tax residence: Indonesia
Under the Directorate General of Taxes regulation PER-23/PJ/2025, a person is a domestic tax subject if they reside in Indonesia, stay more than 183 days in a twelve-month period, or are in the country during a tax year with the intention to reside. That intention can be shown, among other documents, by a visa valid for more than 183 days.
Bali (Canggu, Ubud) · Jakarta · Lombok
General guidance · not legal or tax advice
General information based on cited official sources, to help you get oriented and prepare questions. It does not replace the competent authority or a professional: confirm requirements and amounts at the source before applying.
2026 tax edition. Check obligations and benefits for your year, profile and income categories.
Tax subject: 183 days or intention to reside
Under the Directorate General of Taxes regulation PER-23/PJ/2025, a person is a domestic tax subject if they reside in Indonesia, stay more than 183 days in a twelve-month period, or are in the country during a tax year with the intention to reside. That intention can be shown, among other documents, by a visa valid for more than 183 days.
Worldwide income and the territorial regime
The tax authority explains that domestic tax subjects are in principle taxed on Indonesian and foreign income. Since the Job Creation Law, some foreigners with certain expertise can be taxed only on Indonesian-source income for four years, but lose that regime if they use a tax treaty. Earning in dollars does not mean being exempt: check your case.
Prepare your tax consultation
Gather stay dates, previous residence, contract, clients and income by category. Ask about treaty, registration, returns, VAT and contributions for your profile, and deadlines for the relevant year. Special benefits require confirming conditions and application.
Things to keep in mind
These points vary with your situation, your home country or the consulate. They are worth confirming with the official source before you take the next step.
- Whether you qualify for the territorial regime and how expertise is proven.
- Treaty with your country and taxpayer registration (NPWP).
Talk to a professional
Tax advisers and gestorías
Tax residence and paperwork with a professional.
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Sources and scope
- DJP · Penentuan subjek pajak dalam negeri dan luar negeri
PER-23/PJ/2025: 183 días e intención de residir · Sources consulted: 4 October 2026
- DJP · Digital nomad bebas pajak di Indonesia? Ini ketentuannya
Renta mundial y régimen territorial para expertos · Sources consulted: 4 October 2026
Dates record editorial consultation, not professional approval. Consular, nationality and profile conditions are checked separately.