A foreign citizen is a domestic tax subject if present more than 183 days within any 12-month period, not necessarily consecutive.

Alternatively, being present during a tax year with the intention to reside qualifies.

PMK 18/2021 sets the detailed requirements for foreigners to be treated as domestic tax subjects.

Taxes

Indonesia — Tax: Tax Residency

A foreigner becomes an Indonesian domestic tax subject by staying more than 183 days within 12 months or by being in Indonesia during a tax year with an intention to reside.

VerifiedGovernment / official sourceDirectorate General of Taxes (DGT) — Tax return reporting for foreign citizensLast reviewed: 2026-10-23

Why this matters

Understanding Indonesia's tax-residency rules is essential for individuals planning to move to Indonesia or invest in the country, as it affects their tax obligations and liability.

Key facts

A foreign citizen is a domestic tax subject if present more than 183 days within any 12-month period, not necessarily consecutive.
Alternatively, being present during a tax year with the intention to reside qualifies.
PMK 18/2021 sets the detailed requirements for foreigners to be treated as domestic tax subjects.

Steps

Determine Length of Stay — Calculate the number of days stayed in Indonesia to determine if the individual meets the 183-day threshold for tax-residency.
Assess Economic Ties — Evaluate the individual's economic ties to Indonesia, including ownership of assets or businesses, to determine if they meet the tax-residency criteria.
Consult with a Tax Advisor — Seek professional advice from a certified tax advisor to ensure compliance with Indonesia's tax-residency rules and regulations.

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