Find out whether you are an Indonesian tax resident, and what that means for your worldwide income and filing.
Answer a few questions to determine your tax status in Indonesia.
Indonesian tax law treats you as a resident, a domestic tax subject or SPDN, if you meet any one of three tests. The end-of-2025 update, PER-23/PJ/2025, made the assessment more fact-based: the tax office looks at how you actually live and work, and now syncs immigration and tax data, so visa type or registration alone no longer settles it.
Physical presence. More than 183 days in Indonesia within any rolling 12-month window. The days are counted cumulatively, so several shorter trips add up, and no permit is needed for this test to apply.
An immigration permit. Holding a KITAS or KITAP valid for more than 183 days. Because work permits usually run one to two years, residency starts the day the permit is issued, not after six months in the country.
Residence and intent. Keeping a home in Indonesia that you actually live in, or otherwise showing you intend to settle here. A long-term lease used as your residence, an employment contract for work performed in Indonesia, or a spouse working and children in school here all count as evidence of intent.
Residency is now judged on the whole picture, not a single box. Have our team confirm your status before a filing deadline decides it for you. For more, see our guide on tax planning for KITAS holders.
Once you are a resident, you declare your worldwide income to the Indonesian tax office, not only what you earn in Indonesia. That covers wages, consulting, and freelance income paid by overseas entities; rent from property held abroad; interest, dividends, and returns from foreign investments and bank accounts; gains from selling overseas shares, property, or other assets; and pension and retirement payouts.
If you are not a resident, Indonesia taxes only your Indonesian-source income, usually a flat 20 percent withheld at source. The annual individual return, the SPT Tahunan, is due by 31 March.
Worldwide income, foreign assets, and a tax treaty can pull in different directions. Talk to our team and we will work out what you actually owe, and where.
From the status question to the annual return.
We check your status against every test, including the fact-based PER-23 rules, so you know where you stand before you file.
Planning for KITAS and KITAP holders, including the worldwide income question and double-tax treaty relief.
Help for foreign professionals employed here to claim the territorial treatment that keeps foreign income out of the Indonesian return.
Your individual SPT Tahunan and the foreign income and assets a resident has to disclose, prepared and filed for you.
What foreigners in Indonesia ask most.
Meeting any one of three tests: living in Indonesia, being present more than 183 days in a 12-month period, or being present during the year with an intent to settle. The 2025 PER-23 rules judge the last one on your real circumstances, not just your visa.
No. The days are counted cumulatively across any rolling 12-month window, so several separate trips can add up to residency. It is not tied to the calendar year.
Yes, if the KITAS or KITAP is valid for more than 183 days. Residency starts when the permit is issued, regardless of how many days you actually spend in the country, which catches many people out.
Worldwide income: not only Indonesian earnings but foreign salary, rent, interest, dividends, capital gains, and pensions. A double-tax treaty can prevent the same income being taxed twice.
Only Indonesian-source income, such as income from work, services, or investments here. It is generally taxed at a flat 20 percent withheld at source, with no obligation to report foreign income.
Yes, for skilled foreign workers. A foreign national employed in Indonesia in a qualifying expertise role can apply to be taxed only on Indonesian-source income for the first four years as a resident. It depends on the role being on the approved expertise list, the employer’s sector matching it, and not using a tax treaty for the foreign income instead.
No, they are separate, though closely linked. You can be a tax resident without permanent immigration status, and the tax office now syncs immigration and entry data, so your residency is increasingly transparent to it.
The annual individual return, the SPT Tahunan, is due by 31 March each year. Anyone holding an NPWP is expected to file, even if their employer has already withheld tax each month.
Our Jakarta team confirms your tax residency, plans around the worldwide income rules and any tax treaty, and handles your annual filing. Tell us your situation and we will tell you where you stand.