Indonesia
What the codes mean3 terms in plain language
- SPDN
- Subjek Pajak Dalam Negeri — Indonesia's domestic tax subject (resident), taxed on worldwide income
- TER
- Indonesia's monthly effective-rate withholding table
- DTA
- double-tax agreement between two countries
The residence tests
You are a domestic tax subject (SPDN) if you reside in Indonesia, or you are present more than Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3(2): bagian dari hari dihitung penuh sebagai 1 hari Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN also by residing in Indonesia or having intent to reside (niat bertempat tinggal) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.183 days
yes
yes
Intent can be evidenced by KITAP or by ITAS/VITAS valid for more than 183 days ( Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3(3): intent evidenced by KITAP, or VITAS/ITAS valid more than 183 days, among other documents Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
What Indonesia reaches
Domestic taxpayers report worldwide income ( Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — WNA present ≤183 days in 12 months treated as subjek pajak luar negeri (non-resident) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
yes
The 4-year expert carve-out
WatchQualifying foreign experts may be taxed only on Indonesian-source income for four tax years ( Source 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 Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source PMK 18/PMK.03/2021 — WNA must apply to the Director General of Taxes for the territorial treatment Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
yes
Progressive rates (Pasal 17)
Domestic individual taxpayers face Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.5
35%
| Bracket | Taxable income (PKP) / year (up to) | Rate |
|---|---|---|
| 1 | 60000000 IDRSource UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 5%Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| 2 | 250000000 IDRSource UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 15%Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| 3 | 500000000 IDRSource UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 25%Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| 4 | 5,000,000,000 IDRSource UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 30%Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| 5 (above) | — | 35%Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
Payslip trapMonthly employment withholding (PPh 21) for January–November uses Tarif Efektif Rata-rata (TER) under PP 58/2023 ( Source 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. Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
Evidence and sources20 dated facts for Indonesia tax residency — 183 days, intent to reside, worldwide (with a 4-year expert carve-out)
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- Days of presence in any 12-month period that make an individual a domestic tax subject (more than)DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month periodchecked Aug 2026
183 days
Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A part of a day physically present counts as a full day toward the 183-day testDJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3(2): bagian dari hari dihitung penuh sebagai 1 harichecked Aug 2026
yes
Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3(2): bagian dari hari dihitung penuh sebagai 1 hari
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Domestic tax subject status can also arise from residence or documented intent to reside — not only day countDJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN also by residing in Indonesia or having intent to reside (niat bertempat tinggal)checked Aug 2026
yes
Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN also by residing in Indonesia or having intent to reside (niat bertempat tinggal)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- KITAP or ITAS/VITAS valid for more than 183 days can evidence intent to resideDJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3(3): intent evidenced by KITAP, or VITAS/ITAS valid more than 183 days, among other documentschecked Aug 2026
yes
Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3(3): intent evidenced by KITAP, or VITAS/ITAS valid more than 183 days, among other documents
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Domestic tax subjects are taxed on worldwide income once they are domestic taxpayersDJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDNchecked Aug 2026
yes
Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Qualifying foreign experts can elect Indonesian-source-only taxation for four tax yearsPMK 18/PMK.03/2021 — WNA with certain expertise may be taxed only on Indonesian-source income for 4 tax years from becoming SPDN, on applicationchecked Aug 2026
yes
Source 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
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- The 4-year territorial treatment requires an application to DGT — it is not automaticPMK 18/PMK.03/2021 — WNA must apply to the Director General of Taxes for the territorial treatmentchecked Aug 2026
yes
Source PMK 18/PMK.03/2021 — WNA must apply to the Director General of Taxes for the territorial treatment
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A foreign national present ≤183 days in 12 months is generally a non-resident tax subjectDJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — WNA present ≤183 days in 12 months treated as subjek pajak luar negeri (non-resident)checked Aug 2026
yes
Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — WNA present ≤183 days in 12 months treated as subjek pajak luar negeri (non-resident)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- 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 republishedchecked Aug 2026
60000000 IDR
Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Pasal 17 bracket 1 rateUU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republishedchecked Aug 2026
5%
Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- 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 republishedchecked Aug 2026
250000000 IDR
Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Pasal 17 bracket 2 rateUU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republishedchecked Aug 2026
15%
Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- 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 republishedchecked Aug 2026
500000000 IDR
Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Pasal 17 bracket 3 rateUU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republishedchecked Aug 2026
25%
Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- 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 republishedchecked Aug 2026
5,000,000,000 IDR
Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Pasal 17 bracket 4 rateUU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republishedchecked Aug 2026
30%
Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- 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 republishedchecked Aug 2026
35%
Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Number of Pasal 17 progressive brackets for individualsUU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republishedchecked Aug 2026
5
Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Top marginal personal income tax rateUU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republishedchecked Aug 2026
35%
Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Monthly employment withholding uses TER; annual true-up uses Pasal 17PP 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.checked Aug 2026
yes
Source 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.
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
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.
Indonesia tax is the destination machine. Your passport still has its own traps — open the matching overlay.
Eight passports · Indonesia
Passport overlays for Indonesia
| Passport | Treaty | Short-stay | Relief | Open |
|---|---|---|---|---|
| Australia | yesSource DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4permanent home → habitual abode → closer economic and personal relationsSource Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 120 daysSource AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Indonesia tax |
| Singapore | yesSource DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4permanent home → centre of vital interests → habitual abode → nationality → mutual agreementSource Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 183 daysSource SG–ID Art 15 — 183 days in any 12-month period — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | SG → Indonesia tax |
| South Korea | yesSource DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4permanent home → centre of vital interests → habitual abode → mutual agreementSource South Korea–Indonesia P3B Art 4(2) (heading: RESIDENT), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 183 daysSource KR–ID Art 15 — 183 days in the fiscal year concerned — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–ID Art 15 — 183 days in the fiscal year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Indonesia tax |
| China | yesSource DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4permanent home → centre of vital interests → habitual abode → mutual agreementSource China–Indonesia P3B Art 4(2) (heading: RESIDENT), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 183 daysSource CN–ID Art 15 — 183 days within any twelve-month period — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CN–ID Art 15 — 183 days within any twelve-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Indonesia tax |
| Japan | yesSource DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4no individual cascade — dual residence goes straight to competent-authority mutual agreementSource Japan–Indonesia P3B Art 4(2), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 183 daysSource JP–ID Art 15 — 183 days in the calendar year concerned — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Indonesia tax |
| United Kingdom | yesSource DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4permanent home → centre of vital interests → habitual abode → mutual agreementSource United Kingdom–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 183 daysSource UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | UK → Indonesia tax |
| Canada | yesSource DJP (pajak.go.id) tax treaty register — Canada P3B in force (effective 1999-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4permanent home → centre of vital interests → habitual abode → nationality → mutual agreementSource Canada–Indonesia P3B Art 4(2) (heading: Fiscal Domicile), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 120 daysSource CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — Article 22 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Indonesia tax |
| United States | yesSource US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4permanent home → centre of vital interests → habitual abode → citizenshipSource US–Indonesia Convention Art 4(2) dual-residence tie-breaker cascade Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 120 daysSource US–Indonesia DTA Art 16(2)(a) — present less than 120 days in any consecutive 12-month period Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Indonesia tax |
Australia
Singapore
South Korea
China
Japan
United Kingdom
Canada
United StatesOther headaches on Indonesia SSA · pensions · remittance · traps
| Passport | SSA | Pensions | Foreign income | Home traps |
|---|---|---|---|---|
| AU | noSource DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource AU–ID Agreement Art 18(1)–(2) (pajak.go.id MLI synthesised EN) — pensions/annuities taxable only in residence under (1); notwithstanding, source State may also tax, capped at 15% of gross under (2) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| SG | noSource CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource SG–ID Agreement Art 18(1) (pajak.go.id MLI synthesised EN) — subject to Art 19(2), pensions arising in a Contracting State and paid to a resident of the other State in consideration of past employment may be taxable in the first-mentioned (source) State Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource sg_vn_tax — territorial base, IR21, CPF status reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| KR | noSource NPS social security agreements overview — Indonesia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource KR–ID Agreement Art 18 (pajak.go.id MLI synthesised EN) — pensions for past employment may be taxed in the residence State; may also be taxed in the other State if paid by a resident of that State or a PE situated therein Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource kr_vn_tax — 183-day span / exit tax / NPS traps reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| CN | noSource MOHRSS / published China bilateral social security partner list (13 countries) does not include Indonesia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource CN–ID Agreement Art 18(1) (China State Taxation Administration synthesised MLI text) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource cn_vn_tax — six-year rule / domicile / hukou clearance reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| JP | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource JP–ID Agreement Art 18 (pajak.go.id MLI synthesised EN) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource jp_vn_tax — exit tax / nenkin traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| UK | noSource GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource UK–ID Agreement Art 18(1) (official convention text as published in ASEAN Briefing treaty PDF) — subject to Art 19(2), any pension or similar remuneration paid to a resident of one State from a source in the other for past employment in that other State, and any annuity from such a source, may be taxed in that other (source) State Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource uk_vn_tax — SRT, TNR CGT, FIG reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| CA | noSource CRA countries-with-agreement table (Open Government CSV July 2024) does not list Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource CA–ID Agreement Art 18 (pajak.go.id MLI synthesised EN) — pensions/annuities may be taxed in the residence State; source State may also tax; periodic pension (other than social-security legislation) source tax ≤15% of gross Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource ca_vn_tax — departure tax, OAS/GIS residency traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| US | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource US–Indonesia Convention Art 21(1) — private pensions may be taxed by both States; source-state tax capped at 15% of gross if beneficial owner is resident of the other State Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |