Tax ID (NPWP) · Indonesia
NPWP in Indonesia
NPWP is Indonesia's tax identification number, the number you need to file tax, open a bank account, register a company, or live here as a foreign resident. We register it for you, whether you need one as an individual or for your company.
Definition
What is an NPWP?
NPWP, short for Nomor Pokok Wajib Pajak, is Indonesia's tax identification number, the local equivalent of a TIN. It is issued by the Directorate General of Taxes (the DGT) and marks you, or your company, as a registered taxpayer.
Both people and companies have one. For most official dealings that touch tax, from filing a return to opening a bank account or registering a business, it is the number you are asked for first.
- Every company. A PT or PT PMA gets its NPWP as part of being set up.
- Indonesian residents. Held automatically through the national ID (NIK).
- Foreign residents. Anyone who becomes tax-resident, broadly a KITAS holder spending more than 183 days in Indonesia over twelve months.
- Company officers. Directors, commissioners, and foreign employees each need their own, separate from the company’s.
Going without one costs money. Where a person or business has no valid NPWP, payers add a surcharge to the normal withholding tax, currently an extra 20 percent. Registering protects your take-home, not just your compliance.
Uses
What an NPWP is used for
It is asked for in far more places than just the annual return.
Filing and paying tax
Reporting income and paying tax, at resident rates, for both individuals and companies.
Bank accounts and loans
Most Indonesian banks ask for an NPWP to open an account or process a loan, particularly for foreigners and businesses.
Proving tax residency
For a foreigner, holding an NPWP shows you are a tax resident, which helps avoid double taxation on income such as rent, dividends, and royalties.
Company and official processes
Required to register a company, extend certain visas, import or export, and buy property.
Government tenders
Needed to take part in official tenders and government contracts.
Lower withholding
Without an NPWP, payers withhold tax at a higher rate, so registering can mean keeping more of your income.
The two types
Individual and company NPWP
There are two kinds of NPWP, and a foreign business owner usually ends up needing both, one for the company and one for themselves:
| Individual NPWP | Company NPWP | |
|---|---|---|
| Who holds it | A person | A legal entity, such as a PT PMA |
| What it covers | Personal income tax | Corporate income tax, VAT, and payroll withholding |
| The number | For an Indonesian resident, their national ID (NIK) is their NPWP; a foreign resident is given a 16-digit number | A 16-digit number issued to the company |
| How you get it | Through the Coretax portal, or automatically via the NIK for residents | Issued through the OSS system when the company gets its NIB |
A company and its people are taxed separately. Your PT PMA holds its own NPWP, and each director, commissioner, and foreign employee needs their own individual one. The two do not substitute for each other.
The number
The 16-digit NPWP and the NIK
Since a 2024 reform, every NPWP is a 16-digit number. Where that number comes from differs by who holds it:
- Indonesian residents. Their national ID (NIK) doubles as their NPWP, so there is no separate number to apply for.
- Foreign individuals and companies. The old 15-digit number gained a leading zero to make 16.
- Branch locations. Each gets a NITKU, a location code, while tax is still filed under the head office’s NPWP.
The number is managed through Coretax, the tax office’s online system, which has replaced the older tools, including the EFIN that companies once needed before they could file.
Registration: company
How a company NPWP is issued
A company’s NPWP is issued through the OSS system, alongside the business number (NIB), when the company is incorporated, so for a new PT PMA it falls out of the setup rather than being a separate application. The supporting documents are:
- Deed of establishment (Akta Pendirian) and the legal-entity approval from the Ministry of Law and Human Rights.
- Business number (NIB) and proof of business address.
- Identification for directors and shareholders, a KTP for Indonesian citizens, or a passport and KITAS for foreign nationals.
- A statement of the company’s business activity and location.
Registration: individual
How an individual NPWP is registered
For an Indonesian resident, the NIK already serves as the NPWP, so there is nothing to file. A foreign resident registers through Coretax with their passport, KITAS, and proof of address or employment. We handle this for directors and foreign staff as part of setting up a company, so the whole structure is tax-ready from day one rather than left to chase later.
The trigger is tax residency, not the visa itself. A KITAS does not by itself create an NPWP obligation, but staying in Indonesia for more than 183 days in any 12-month window does. Most KITAS holders end up tax-resident in the year they get the permit, which is why we register the NPWP at the same time as the visa rather than waiting.
How we help
Register your NPWP with Emerhub
We register whichever NPWP you need, your company’s, your own, or both, and get you onto Coretax to file. For a new company the NPWP is issued as part of the incorporation, and for the people behind it we register each director and foreign employee who needs one.
When your turnover crosses the IDR 4.8 billion VAT threshold, we register you as a PKP and set up e-Faktur for your tax invoices. We can also stay on for the monthly and annual filing, so the obligations that come with the number are handled rather than left to you.
Common questions
NPWP FAQs
Specific questions about the Indonesian tax ID, the 2024 reform, and registration for foreign residents.
Do I need an NPWP if I have a KITAS?
Not automatically. The KITAS gives you the right to stay; the NPWP obligation is triggered by tax residency, which kicks in once you spend more than 183 days in Indonesia over any 12-month window. Most KITAS holders cross that threshold in the year they get the permit, which is why we register the NPWP at the same time as the visa rather than waiting for the 183-day clock to run out.
What is the difference between NPWP and NIK?
NIK (Nomor Induk Kependudukan) is the Indonesian national ID number. Since 2024, an Indonesian resident’s NIK doubles as their NPWP — no separate application, no separate number. For foreigners, NIK and NPWP remain separate: you get a 16-digit NPWP through Coretax, and the NIK doesn’t apply to you unless you become a citizen.
My old NPWP was 15 digits. Is it still valid?
Yes. The 2024 reform made every NPWP 16 digits, and old 15-digit numbers gained a leading zero to fit the new format. Your tax history transfers across automatically — the underlying records are the same, the display format just changed. Some bank systems and older invoices still show the 15-digit version; both work.
Why does my company need its own NPWP if I already have one?
Because the company and the person are taxed separately. Your individual NPWP handles your personal income tax. The company NPWP handles the corporate income tax, VAT, and the payroll withholding for the people the company pays. They are different taxpayers from the regulator's point of view, so each needs their own registration, even if the company has only one director.
What is Coretax?
Coretax is the Directorate General of Taxes' online tax administration platform, rolled out in 2025 to consolidate the older tools (e-Filing, e-SPT, EFIN) into one system. NPWP registration, tax payments, returns, and most regulator correspondence now go through it. We handle the Coretax registration as part of NPWP setup for foreign individuals and companies.
What is the extra 20% withholding tax for missing an NPWP?
Indonesian tax law applies a 20% surcharge on top of the standard withholding rate when the recipient cannot supply a valid NPWP. So a payment that would normally be subject to 15% withholding ends up at 18%. The fix is to register the NPWP and supply the number to the payer. The surcharge is one of the few cases where the tax code creates an immediate cash cost for non-registration, which is why we set NPWPs up early.
Can I have multiple NPWPs?
No — one taxpayer, one NPWP. An individual has one. A company has one (with NITKU location codes for branches, but tax is filed under the single head-office NPWP). The exception is a married couple where the spouse has chosen a separate NPWP; otherwise the household files under one number. Multiple NPWPs for the same person or entity is a compliance flag, not a feature.
How long does it take to get an NPWP?
Same day to a few business days. For a new PT PMA, the NPWP is issued through OSS at the same time as the NIB, so it lands together with the rest of the incorporation. For a foreign individual through Coretax, the registration is typically processed within a few working days once the passport, KITAS, and address documents are submitted. We handle both as standard parts of company setup and visa onboarding.
Need an NPWP?
Talk to our Jakarta team
A free, no-obligation consultation: thirty minutes with our Indonesia team to walk through whether you need a company NPWP, an individual one, or both, and the timing alongside the company setup or the visa.
Phone+62 21 2205 7930
OfficeSatrio Tower, Floor 6, Unit 5
RT.7/RW.2, Kuningan
Jakarta 12950, Indonesia
RT.7/RW.2, Kuningan
Jakarta 12950, Indonesia