Moving to Indonesia
25 ways to move to Indonesia in our guide: 1 talent scheme, 1 working holiday visa, 1 nomad / remote-work visa, 5 investor routes, 3 pay-to-stay routes, 5 work visas, 3 student visas, 4 routes by nationality or ancestry, 2 spouse visas.
Remote workers: Remote worker visa, $60k+ a year. Smallest investment: Ex-citizen visa (E32A), $25k+. Checked against official sources on .
Indonesia offers a range of limited-stay visas for different purposes, from working and studying to investing, retiring, or living on remote income. Visas and tax are separate matters.
Top options in Indonesia · 1
Talent schemes
Golden Visa · Talent
First stay: 5 yrs
Working holiday · 1
Working Holiday
First stay: 1 yr
Nomad / Remote work · 1
Remote worker visa
Income needed: $60k+ a year
Investing · 5
Golden Visa
Investment needed: from $350k
Investor visa · IDR 10B
Investment needed: IDR 10B+ ≈ $558k
Retire or live on savings · 3
Second Home visa
Savings needed: $130k+
Retirement visa
Savings needed: $50k+
Elderly second home visa
Income needed: $3,000+ a month
Work · 5
Student · 3
Student visa
- Higher ed
- School
- Non-formal
For your nationality or ancestry · 4
Open only to citizens of certain countries or to people with family roots here. Unlike free movement, each needs an application.
Spouse visas · 2
For people married to, or in a partnership with, a citizen or permanent resident.
Spouse of a stay permit holder
Spouse of a citizen
Tax
Otherwise, only Indonesian-source income is taxed. Immigration stay authorization and tax status are separate, so your visa route does not by itself determine your tax position.
Standard rules
Tax residency and worldwide income scope for individuals
Worldwide income
Details
- On: Worldwide income for domestic tax subjects
- Who: Domestic tax subject: residing in Indonesia
Foreigners present in Indonesia more than 183 days in 12 months, or present in a tax year with intent to reside, are domestic tax subjects taxed on worldwide income.
Taxed on
Worldwide income for domestic tax subjects; Indonesian-source income for foreign tax subjects.
Who it applies to
- Domestic tax subject: residing in Indonesia, or present more than 183 days within any 12 months, or present in a tax year with intent to reside.
- Intent to reside can be shown by KITAP, a limited stay permit over 183 days, an employment contract over 183 days or a rental contract.
Exclusions
- Non-residents are taxed on Indonesian-source income only, subject to treaties.
- Qualifying skilled foreigners may elect the four-year territorial basis (see “Four-year territorial basis for skilled foreigners who become Indonesian tax residents”).
Days in the country
- More than 183 days in rolling 12 months · Presence of more than 183 days (not necessarily consecutive) makes a foreigner a domestic tax subject; residence or intent to reside also qualifies
Tax residence
Immigration stay authorization and tax-subject status are separate; presence days are counted in total, not consecutively.
Visas
A limited stay permit valid more than 183 days is evidence of intent to reside; Second Home visa holders are domestic tax subjects.
Other taxes
Payroll withholding, VAT and social security apply separately.
Checked against official sources on Change log
Special regime
Four-year territorial basis for skilled foreigners who become Indonesian tax residents
Tax relief
Details
- On: Income received or obtained from Indonesia
- Who: Foreign citizen who is a domestic tax subject (resident
Foreigners with designated expertise who become domestic tax subjects are taxed only on income received or earned from Indonesia for four tax years from first becoming a domestic tax subject; foreign-source income is outside the Indonesian tax base during that time.
Taxed on
Income received or obtained from Indonesia, including pay for work in Indonesia that is paid abroad; income from outside Indonesia is not taxed during the four tax years.
Who it applies to
- Foreign citizen who is a domestic tax subject (resident, or present more than 183 days in 12 months, or present in a tax year intending to reside).
- Holds certain expertise (PMK 18/PMK.03/2021): a foreign worker in one of the positions listed in the annex to PMK 18/PMK.03/2021 or a foreign researcher, with STEM expertise shown by a skill certificate, diploma and/or at least five years of relevant work experience, and a duty to transfer knowledge.
- Applies electronically or in writing to the tax office; the tax office issues an approval letter or a refusal within 10 working days.
Exclusions
- Not available to a foreigner who chooses tax treaty (P3B) benefits instead; the choice is the taxpayer's.
- The four tax years are counted from the first year as a domestic tax subject and keep running if the person leaves Indonesia.
- A foreigner who had already been a domestic tax subject for four tax years on 2 November 2020, when the Job Creation Law took effect, cannot use the benefit.
Days in the country
- More than 183 days in any 12-month period · Presence makes a foreigner a domestic tax subject; residing in Indonesia or intending to reside in a tax year also qualifies
Tax residence
Eligibility rests on Law 11/2020 article 4(1a)-(1e) and PMK 18/PMK.03/2021; the benefit applies for four tax years from first becoming a domestic tax subject.
Visas
Linked to foreign worker status in a designated position or foreign researcher status; tax status depends on residence and permits are separate.
Other taxes
Withholding on salary (Article 21), VAT and social security apply separately.
Checked against official sources on Change log
Standard rules
Indonesia individual income tax rates (Law 7/2021 harmonisation)
Progressive rates
Details
- Who: Domestic tax subjects are taxed on worldwide income
- Limit: IDR 60M/yr ≈ $3,350
Resident individuals pay progressive income tax of 5% to 35%: 5% up to IDR 60 million (≈ $3,350), 15% to IDR 250 million (≈ $13,900), 25% to IDR 500 million (≈ $27,900), 30% to IDR 5 billion (≈ $279,000) and 35% above.
Taxed on
Taxable income of resident individuals after deductions and the non-taxable income allowance (PTKP): IDR 54 million (≈ $3,010) a year for the taxpayer, plus IDR 4.5 million (≈ $250) if married and IDR 4.5 million (≈ $250) for each dependant, up to three.
Who it applies to
- Domestic tax subjects are taxed on worldwide income, subject to the four-year territorial regime for foreigners with certain expertise.
Exclusions
- Foreign tax subjects (non-residents) do not use this scale: their Indonesian-source income is taxed at 20% of the gross amount under Article 26, subject to tax treaties.
Limits
- IDR 60,000,000 a year (≈ $3,350) · 5% on taxable income up to IDR 60,000,000 (≈ $3,350)
- IDR 250,000,000 a year (≈ $13,900) · 15% from IDR 60,000,000 (≈ $3,350) to 250,000,000
- IDR 500,000,000 a year (≈ $27,900) · 25% from IDR 250,000,000 (≈ $13,900) to 500,000,000
- IDR 5,000,000,000 a year (≈ $279,000) · 30% from IDR 500,000,000 (≈ $27,900) to 5,000,000,000; 35% above IDR 5,000,000,000 (≈ $279,000)
Tax residence
Rates apply from tax year 2022.
Visas
Rates are the same for every visa type.
Other taxes
VAT, payroll withholding and social security apply separately.
Checked against official sources on Change log
Checked against official sources on Change log
Indonesia in pictures
Path to permanent residence · 2
- PR · Ex-Citizen Descendant Visa for Permanent Stay (E32G)
- PR · Repatriation Visa for Permanent Stay — Ex-Indonesian Citizens (E32E)
Arriving in Indonesia: first steps
- Ensure you have valid health insurance or cover as required for your visa route.
- Report your residential address to the local immigration office or as instructed for your stay permit.
- Open a local bank account if your route requires proof of funds or post-arrival deposits.
- Complete any required registration or reporting with immigration within the stated period after arrival.
- Keep copies of your passport, visa, and supporting documents for any official checks.
Questions people ask
What special talent visas does Indonesia have?
Indonesia has 1 talent scheme. Golden Visa · Talent gives a first stay of 5 years that can be renewed.
Does Indonesia have a working holiday visa?
Yes. Indonesia has 1 working holiday visa. Working Holiday gives a first stay of 1 year that can be renewed.
What is the Indonesia digital nomad visa income requirement in 2026?
Indonesia has 1 nomad or remote-work visa. Remote worker visa asks for an income of at least $60,000 a year and gives a first stay of 1 year that can be renewed.
How much do you need to invest for residency in Indonesia?
Indonesia has 5 investor routes. Golden Visa · Portfolio $350k asks for an investment from $350,000 and gives a first stay of 5 years that can be renewed. Golden Visa · Branch head $25M asks for an investment from $25,000,000 and gives a first stay of 5 years that can be renewed. Golden Visa · IKN branch $5M asks for an investment from $5,000,000 and gives a first stay of 5 years that can be renewed.
Can I retire or live in Indonesia on my savings or pension?
Indonesia has 3 retirement or pay-to-stay routes. Second Home visa asks for savings of at least $130,000 and gives a first stay of 5 years that can be renewed. Retirement visa asks for savings of at least $50,000 and gives a first stay of 5 years that can be renewed. Elderly second home visa asks for an income of at least $3,000 a month and gives a first stay of 1 year that can be renewed.
What work visas does Indonesia offer foreigners?
Indonesia has 5 work visas. Golden Visa · Parent rep $25M asks for an investment from $25,000,000 and gives a first stay of 5 years that can be renewed. Research visa gives a first stay of 1 year that can be renewed. Special talent visa gives a first stay of 5 years that can be renewed.
How do I get a student visa for Indonesia?
Indonesia has 3 student visas. Student visa · Higher ed gives a first stay of 4 years that can be renewed. Student visa · School gives a first stay of 2 years that can be renewed. Student visa · Non-formal gives a first stay of 4 years that can be renewed.
Can my nationality or ancestry give me residence in Indonesia?
Yes. Indonesia has 4 routes by nationality or ancestry. Ex-citizen descendant visa (E32B) asks for an investment from $30,000 and gives a first stay of 5 years that can be renewed. Descendant settlement visa (E32G) asks for an income of at least $15,000 a year. Ex-citizen visa (E32A) asks for an investment of at least $25,000 and gives a first stay of 5 years that can be renewed.
Can I join my spouse or partner in Indonesia?
Yes. Indonesia has 2 spouse visas. There is also Spouse of a stay permit holder and Spouse of a citizen.
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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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Sources (6)
Official sources
- Indonesia visa category list, updated 10 October 2026 · Regional Office of Southeast Sulawesi, Directorate General of Immigration · checked 2026-10-10
- E28E Visa Investor Kawasan Ekonomi Khusus (visa index entry) · Direktorat Jenderal Imigrasi · checked 2026-10-12
- E31B Family Visa for Spouse of a Limited Stay Permit or Permanent Stay Permit Holder · Directorate General of Immigration, Indonesia · checked 2026-10-12
- Indonesia visa index (Daftar Visa Indonesia) · Directorate General of Immigration · checked 2026-10-12
- Visa index Education visa E30B (higher education) (Directorate General of Immigration) · Directorate General of Immigration, Indonesia · checked 2026-10-12
- Visa index Education visa E30A (school level) (Directorate General of Immigration) · Directorate General of Immigration, Indonesia · checked 2026-10-12