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Indonesia tax residency: the 183‑day rule

Tax days · Asia-PacificChecked Updated

Indonesia 183 days

Tax days
183days in any 12 months

Being in Indonesia more than 183 days within a 12-month period makes you a domestic tax subject.12

Counting
The days do not have to be consecutive. They are counted within the 12 months from your arrival in Indonesia.3
Also counts
You are also a domestic tax subject if you live in Indonesia, or if you are there during a tax year and intend to live there.412
Below the line
If you do not live in Indonesia and are there no more than 183 days within 12 months, you are a foreign tax subject.5
At the line
A domestic taxpayer is taxed on income from Indonesia and from outside Indonesia. A foreign taxpayer is taxed only on income from Indonesian sources.6
Foreigners
The tax office applies the same line to foreign nationals who live in Indonesia.2

Questions people ask

How many days make you a tax resident of Indonesia?

Being in Indonesia more than 183 days within a 12-month period makes you a domestic tax subject.12

Do the 183 days have to be consecutive?

The days do not have to be consecutive. They are counted within the 12 months from your arrival in Indonesia.3

Is the Indonesian rule a calendar year?

The days do not have to be consecutive. They are counted within the 12 months from your arrival in Indonesia.3 Being in Indonesia more than 183 days within a 12-month period makes you a domestic tax subject.12

What if I stay under 183 days?

If you do not live in Indonesia and are there no more than 183 days within 12 months, you are a foreign tax subject.5 A domestic taxpayer is taxed on income from Indonesia and from outside Indonesia. A foreign taxpayer is taxed only on income from Indonesian sources.6

Can I be resident with fewer than 183 days?

You are also a domestic tax subject if you live in Indonesia, or if you are there during a tax year and intend to live there.412

Sources

5 laws and 1 official page, each with its exact words
  1. Income Tax Law, Art. 2(3)(a) · Direktorat Jenderal Pajak, Indonesia (pajak.go.id) · read 26 Oct 2026
    Exact words orang pribadi yang bertempat tinggal di Indonesia, orang pribadi yang berada di Indonesia lebih dari 183 (seratus delapan puluh tiga) hari dalam jangka waktu 12 (dua belas) bulan Individuals who live in Indonesia, and individuals who are in Indonesia more than 183 days within a 12-month period (domestic tax subjects).
  2. DGT news item on foreign nationals · Direktorat Jenderal Pajak, Indonesia (pajak.go.id), KPP Pratama Badung Utara news item · read 26 Oct 2026
    Exact words berada di Indonesia lebih dari 183 hari dalam jangka waktu 12 bulan atau dalam satu tahun pajak berada di Indonesia dan mempunyai niat untuk bertempat tinggal di Indonesia Foreign nationals who live in Indonesia, are in Indonesia more than 183 days within 12 months, or are in Indonesia during a tax year and intend to live there are domestic tax subjects.
  3. Income Tax Law, Elucidation of Art. 2(3)(a) · Direktorat Jenderal Pajak, Indonesia (pajak.go.id) · read 26 Oct 2026
    Exact words tidaklah harus berturutturut, tetapi ditentukan oleh jumlah hari orang tersebut berada di Indonesia dalam jangka waktu 12 (dua belas) bulan sejak kedatangannya di Indonesia Presence in Indonesia over 183 days does not have to be consecutive, but is determined by the number of days the person is in Indonesia within 12 months from arrival in Indonesia. (The source prints "berturutturut" as one word.)
  4. Income Tax Law, Art. 2(3)(a) · Direktorat Jenderal Pajak, Indonesia (pajak.go.id) · read 26 Oct 2026
    Exact words orang pribadi yang dalam suatu tahun pajak berada di Indonesia dan mempunyai niat untuk bertempat tinggal di Indonesia Individuals who are in Indonesia during a tax year and intend to live in Indonesia (domestic tax subjects).
  5. Income Tax Law, Elucidation of Art. 2(4) · Direktorat Jenderal Pajak, Indonesia (pajak.go.id) · read 26 Oct 2026
    Exact words Orang pribadi yang tidak bertempat tinggal di Indonesia, tetapi berada di Indonesia tidak lebih dari 183 (seratus delapan puluh tiga) hari dalam jangka waktu 12 (dua belas) bulan maka orang tersebut adalah subjek pajak luar negeri. An individual who does not live in Indonesia but is in Indonesia no more than 183 days within 12 months is a foreign tax subject.
  6. Income Tax Law, Elucidation of Art. 2(2) · Direktorat Jenderal Pajak, Indonesia (pajak.go.id) · read 26 Oct 2026
    Exact words Wajib Pajak dalam negeri dikenai pajak atas penghasilan baik yang diterima atau diperoleh dari Indonesia maupun dari luar Indonesia, sedangkan Wajib Pajak luar negeri dikenai pajak hanya atas penghasilan yang berasal dari sumber penghasilan di Indonesia A domestic taxpayer is taxed on income received or earned from Indonesia and from outside Indonesia, while a foreign taxpayer is taxed only on income from sources in Indonesia.
Checked against Income Tax Law (UU PPh), Article 2 on 26 Oct 2026 Updated 26 Oct 2026

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