How many days make me an Indonesian tax resident?

More than 183 days in any 12-month period is one path under PER-23/PJ/2025. A part of a day counts as a full day. You can also become a domestic tax subject by residing in Indonesia or by being present in a tax year with documented intent to reside (KITAP, long ITAS/VITAS, long contracts).

Does Indonesia tax my worldwide income?

Yes once you are a domestic taxpayer — income from within and without Indonesia. That is the default. A separate rule lets qualifying foreign experts elect Indonesian-source-only taxation for four tax years, but only after applying to DGT.

Is the 4-year foreign-income carve-out automatic?

No. PMK 18/PMK.03/2021 requires an application to the Director General of Taxes, and only certain expertise / positions qualify. Do not assume a digital-nomad stay unlocks it.

What are the personal income tax rates?

Pasal 17 under UU HPP: 5% up to Rp60 million of taxable income, then 15%, 25%, 30%, and 35% above Rp5 billion. Monthly employment withholding often uses TER (average effective rates) for January–November; the annual true-up uses Pasal 17 — do not confuse a payslip TER % with your annual bracket.

Is this the whole Indonesia picture?

No. This is the tax door. Second Home stay, RPTKA work authority, and each passport's treaty with Indonesia are separate layers.

Indonesia tax residency

In plain termsThree doors into domestic tax subject status: residence, day count, or intent. Worldwide income is the default once you are a domestic taxpayer — not Thailand's remittance basis, and not the Philippines' alien source-only rule.

The residence tests

You are a domestic tax subject (SPDN) if you reside in Indonesia, or you are present more than 183 days in any 12-month period (yes), or you are present in a tax year with intent to reside (yes).

Intent can be evidenced by KITAP or by ITAS/VITAS valid for more than 183 days (yes), among other documents listed in PER-23.

What Indonesia reaches

Domestic taxpayers report worldwide income (yes). A foreign national present ≤183 days is generally a non-resident tax subject (yes).

The 4-year expert carve-out

WatchQualifying foreign experts may be taxed only on Indonesian-source income for four tax years (yes). It needs an application to DGT (yes) — it is not automatic for every KITAS holder.

Progressive rates (Pasal 17)

Domestic individual taxpayers face 5 progressive bands under UU HPP Pasal 17, top rate 35%. These cells are the annual schedule — not your monthly payslip.

Bracket	Taxable income (PKP) / year (up to)	Rate
1	60000000 IDR	5%
2	250000000 IDR	15%
3	500000000 IDR	25%
4	5,000,000,000 IDR	30%
5 (above)	—	35%

Payslip trapMonthly employment withholding (PPh 21) for January–November uses Tarif Efektif Rata-rata (TER) under PP 58/2023 (yes). December / the annual return true-up back to Pasal 17. Do not treat a TER payslip rate as your annual bracket.

Days of presence in any 12-month period that make an individual a domestic tax subject (more than)
PER-23/PJ/2025 Pasal 3(a)(2) — berada di Indonesia lebih dari 183 hari dalam jangka waktu 12 bulan
183 dayschecked Aug 2026
A part of a day physically present counts as a full day toward the 183-day test
PER-23/PJ/2025 Pasal 4(2) — bagian dari hari dihitung penuh sebagai 1 hari
yeschecked Aug 2026
Domestic tax subject status can also arise from residence or documented intent to reside — not only day count
PER-23/PJ/2025 Pasal 3(a) — SPDN if resides in Indonesia, OR >183 days, OR present in a tax year with intent to reside
yeschecked Aug 2026
KITAP or ITAS/VITAS valid for more than 183 days can evidence intent to reside
PER-23/PJ/2025 Pasal 4(3) — intent evidenced by KITAP, VITAS/ITAS >183 days, work/lease contracts >183 days, etc.
yeschecked Aug 2026
Domestic tax subjects are taxed on worldwide income once they are domestic taxpayers
PER-23/PJ/2025 Pasal 4(5) — SPDN becomes a domestic taxpayer on income from within and without Indonesia (above PTKP)
yeschecked Aug 2026
Qualifying foreign experts can elect Indonesian-source-only taxation for four tax years
PMK 18/PMK.03/2021 — WNA with certain expertise may be taxed only on Indonesian-source income for 4 tax years from becoming SPDN, on application
yeschecked Aug 2026
The 4-year territorial treatment requires an application to DGT — it is not automatic
PMK 18/PMK.03/2021 — WNA must apply to the Director General of Taxes for the territorial treatment
yeschecked Aug 2026
A foreign national present ≤183 days in 12 months is generally a non-resident tax subject
PER-23/PJ/2025 Pasal 6(1)(b) — WNA in Indonesia not more than 183 days in 12 months is a foreign tax subject
yeschecked Aug 2026
Pasal 17 bracket 1 taxable income (PKP) up to (annual)
UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
60000000 IDRchecked Aug 2026
Pasal 17 bracket 1 rate
UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
5%checked Aug 2026
Pasal 17 bracket 2 taxable income (PKP) up to (annual)
UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
250000000 IDRchecked Aug 2026
Pasal 17 bracket 2 rate
UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
15%checked Aug 2026
Pasal 17 bracket 3 taxable income (PKP) up to (annual)
UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
500000000 IDRchecked Aug 2026
Pasal 17 bracket 3 rate
UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
25%checked Aug 2026
Pasal 17 bracket 4 taxable income (PKP) up to (annual)
UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
5,000,000,000 IDRchecked Aug 2026
Pasal 17 bracket 4 rate
UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
30%checked Aug 2026
Pasal 17 bracket 5 rate (above Rp5 miliar)
UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
35%checked Aug 2026
Number of Pasal 17 progressive brackets for individuals
UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
5checked Aug 2026
Top marginal personal income tax rate
UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
35%checked Aug 2026
Monthly employment withholding uses TER; annual true-up uses Pasal 17
PP 58/2023 + PMK 168/2023 — monthly PPh 21 withholding for Jan–Nov uses Tarif Efektif Rata-rata (TER); December / annual true-up uses Pasal 17 progressive rates. These cells file the Pasal 17 annual schedule, not the TER tables.
yeschecked Aug 2026

Next doors

US → Indonesia · tax
Stay · Earn
Contrast: Thailand (remittance) · Philippines (aliens PH-source only).

Common questions

How many days make me an Indonesian tax resident?: More than 183 days in any 12-month period is one path under PER-23/PJ/2025. A part of a day counts as a full day. You can also become a domestic tax subject by residing in Indonesia or by being present in a tax year with documented intent to reside (KITAP, long ITAS/VITAS, long contracts).
Does Indonesia tax my worldwide income?: Yes once you are a domestic taxpayer — income from within and without Indonesia. That is the default. A separate rule lets qualifying foreign experts elect Indonesian-source-only taxation for four tax years, but only after applying to DGT.
Is the 4-year foreign-income carve-out automatic?: No. PMK 18/PMK.03/2021 requires an application to the Director General of Taxes, and only certain expertise / positions qualify. Do not assume a digital-nomad stay unlocks it.
What are the personal income tax rates?: Pasal 17 under UU HPP: 5% up to Rp60 million of taxable income, then 15%, 25%, 30%, and 35% above Rp5 billion. Monthly employment withholding often uses TER (average effective rates) for January–November; the annual true-up uses Pasal 17 — do not confuse a payslip TER % with your annual bracket.
Is this the whole Indonesia picture?: No. This is the tax door. Second Home stay, RPTKA work authority, and each passport's treaty with Indonesia are separate layers.