What changed in Indonesia

Crypto holdings must be declared every year, even with zero trades

Crypto tax and legal status

Trading frequently does not change your disposal rate, only your transaction count

Crypto tax and legal status

Crypto disposals are taxed on gross value, even at a loss

Crypto tax and legal status

Crypto moved from a commodity regulator to a financial one on 10 January 2025

Crypto tax and legal status

PMK 18/2021: a four-year escape from worldwide taxation, for qualifying experts only

Personal income tax

PT PMA: three different IDR 10 billion-ish numbers, do not confuse them

Moving your company

No wealth, inheritance or exit tax, but everyday levies still apply

Leaving home: exit tax and ties

Dual nationality is not permitted for adults, no route or money changes that

Permanent residency and citizenship

Retirement route: two versions, different fees, only one has an age floor

Residency routes

Second Home visa: check which currency actually binds

Residency routes

Golden Visa tiers: no sponsor, but a wide spread of thresholds

Residency routes

Investor KITAS: residency through a company shareholding

Residency routes

A KITAS brings registration duties - and unlocks daily life

Local registrations

Standard travel insurance rarely fits a working stay in Indonesia

Insurance

Plan around private care and Singapore evacuation

Healthcare coverage

No totalization agreement exists - but benefit export can still be treaty-protected

Social security

Contract authority or management from Indonesia creates real PE risk

Permanent establishment risk

Permanent establishment risk looks low for this stay

Permanent establishment risk

Your employer has no Indonesian payroll obligation

Employer payroll obligations

A tax treaty protects you if both countries ever claim taxing rights

Personal income tax

Past 183 days you become an Indonesian tax resident

Tax residency

Unlikely to become an Indonesian tax resident on this stay

Tax residency

The E33G Remote Worker KITAS is the compliant route for longer remote stays

Right to work

Remote work on a tourist entry is unauthorized, and enforcement is no longer theoretical

Right to work

Past 60 days you need a visit visa arranged in advance

Immigration and visa

Visa on Arrival covers stays up to 60 days

Immigration and visa

Visa-free entry to Indonesia for up to 30 days

Immigration and visa

Consultants, advisers and content creators are excluded from the 0.5 percent regime

Personal income tax

The individual 0.5 percent regime is now permanent, with no time limit

Personal income tax

As of 22 April 2026, no PT can newly elect the 0.5 percent final tax

Personal income tax

Three different IDR 10 billion-ish numbers do three different jobs

Moving your company

The Bali tourist levy is small, but check for proof before visiting sites

Immigration and visa

Nominee land arrangements are void from the outset, and now criminalised in Bali

Local registrations

Staying Dutch-resident and Dutch-employed keeps your Dutch insurance running

Social security

Dutch AOW, WIA and Anw can still reach you in Indonesia

Social security

Director's fees from an Indonesian company have no day-threshold protection

Personal income tax

A freelancer's treaty threshold is 91 days, not 183

Personal income tax

Three months, not 183 days, is the real treaty PE trigger for a Dutch employer

Permanent establishment risk

Indonesia sources income by where you were sitting, not where it was paid

Personal income tax

A stay permit valid over 183 days makes you a tax resident from day one

Tax residency

CFC rules catch a founder who leaves a foreign holding company behind

Moving your company

Naturalisation needs 5 continuous or 10 cumulative years, plus a clean record

Permanent residency and citizenship

KITAP ends the annual KITAS treadmill after three consecutive years

Permanent residency and citizenship

No personal registration duties on a visit status

Local registrations

Working with company data from Indonesia needs security sign-off

Data protection

Long stays can shift your habitual workplace to Indonesia

Employment law

Indonesian labor law is unlikely to reach your foreign employment

Employment law

Long stay without a tax treaty risks unrelieved double taxation

Personal income tax

Short stays with no Indonesian income mean no Indonesian income tax

Personal income tax

Local business activity without a work permit is a criminal offense

Right to work

Stays past 180 days require a residence permit (KITAS)

Immigration and visa