Tax Atlas

Digital nomad taxes in Indonesia

What a digital nomad needs to know about Indonesia: the visa and its income test, when Indonesia starts taxing you, what you would pay if you become tax resident, and the regimes (or territorial rules) that can lower it — every figure sourced.

Verified September 19, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · income tax only, not tax advice

The Indonesia digital nomad visa

Nomad visa exists
E33G Visa Rumah Kedua Pekerja Jarak Jauh (Second Home Remote Worker Visa, commonly called the E33G Remote Worker Visa) (as of 2026)Direktorat Jenderal Imigrasi (Indonesian Directorate General of Immigration)“E33G Visa Rumah Kedua Pekerja Jarak Jauh”View source · accessed 2026-09-18 — Indonesia does have an officially named visa product for remote workers, the E33G, issued through the Directorate General of Immigration's e-visa portal for people who work remotely for a foreign employer or foreign clients while living in Indonesia. It is a distinct, narrower category from the general Second Home Visa aimed at wealthy long-stay foreigners, so it is more accurate to call it a dedicated remote-worker visa than a broad American-style digital-nomad visa.
Nomad visa income requirement
To qualify for the E33G remote worker visa, applicants must show bank records evidencing income of at least USD 60,000 per year from an employer or clients based outside Indonesia, plus three months of bank statements showing at least USD 2,000 available for living costs while in Indonesia. This is separate from, and much lower than, the IDR 2 billion deposit required for the general high-net-worth Second Home Visa. [source]Direktorat Jenderal Imigrasi (Indonesian Directorate General of Immigration)“Rekening bank yang membuktikan penghasilan berupa gaji atau penghasilan senilai paling sedikit US$60.000 per tahun”View source · accessed 2026-09-18
Nomad visa duration
The E33G remote worker visa permits a stay of one year in Indonesia at a time. The resulting residence permit is renewable and can even be converted into another type of residence permit, and unlike many other KITAS categories it does not require an Indonesian sponsor or guarantor. [source]Direktorat Jenderal Imigrasi (Indonesian Directorate General of Immigration)“Anda dapat tinggal di Indonesia selama 1 tahun.”View source · accessed 2026-09-18
Nomad visa tax treatment
Holding the E33G remote worker visa or the Second Home Visa does not by itself make someone an Indonesian tax resident. Residency is decided under the same general test that applies to everyone physically present in the country, more than 183 days in any 12-month period, or presence during a tax year combined with an intention to reside, so a remote worker who stays under that threshold without such intent can remain a non-resident for Indonesian tax purposes even while lawfully present on the visa. [source]PwC Worldwide Tax Summaries“Is present in Indonesia for more than 183 days in any 12-month period.”View source · accessed 2026-09-18

What you would actually pay

Indonesia taxes only Indonesia-source income. A remote worker paid by foreign clients is generally not taxed in Indonesia on that income: 4 yearsPwC Worldwide Tax Summaries“foreigners who have become domestic tax subjects by reason of becoming tax resident in Indonesia can be taxed only on Indonesian-sourced income (including if paid offshore) if they meet certain skill requirements. This will only be available for the first four years they become tax resident.”View source · accessed 2026-09-18 — Indonesia gives qualifying skilled foreign workers who newly become tax residents the option to be taxed only on their Indonesian-sourced income, including income paid from offshore, instead of their full worldwide income. This facility only lasts for the first four years after they become a tax resident, after which normal worldwide taxation applies. The scale below is the standard rate on Indonesia-source income, not what a foreign-earning nomad typically pays.

An effective-rate table for Indonesia isn’t available yet (its full bracket table is still being verified). The sourced rate and residency facts below still apply, and the interactive tool covers every modelled country.

If you do cross into tax residency, Indonesia’s income tax tops out at 35%PwC Worldwide Tax Summaries“Up to IDR 60 million: 5%, above IDR 60 million up to IDR 250 million: 15%, above IDR 250 million up to IDR 500 million: 25%, above IDR 500 million up to IDR 5 billion: 30%, above IDR 5 billion: 35%”View source · accessed 2026-09-18 — the top of the scale behind the figures above. The top marginal personal income tax rate in Indonesia is 35 percent, applying to taxable income above IDR 5 billion per year. This is the highest bracket in Indonesia's five-tier progressive scale for resident individuals.

When Indonesia starts taxing you

For a nomad the line that matters is when Indonesia flips you from visitor to tax resident: 183 daysPwC Worldwide Tax Summaries“Is present in Indonesia for more than 183 days in any 12-month period.”View source · accessed 2026-09-18. An individual becomes an Indonesian tax resident either by being present in Indonesia for more than 183 days in any 12-month period, or by being present during a tax year while intending to reside there, so the day count is not the only route to residency. Even an Indonesian citizen who spends less than 183 days in the country can still be treated as resident unless extra tests, such as having a permanent home or centre of vital interest abroad, are met. Stay under it and remain tax resident elsewhere, and you are usually taxed there, not here — but a home, family or economic centre can make you resident on fewer days.

Planning your days? The free 183 Days residency tracker checks your travel log against this exact threshold. Full test, ties and all: am I a tax resident of Indonesia?

Regimes that can lower your tax in Indonesia

If you do become tax resident, these are the regimes a relocating remote worker most often leans on to cut the bill — each with its own eligibility, so read the detail before counting on one:

Foreign expert four year territorial facility
4 years (as of 2026)PwC Worldwide Tax Summaries“foreigners who have become domestic tax subjects by reason of becoming tax resident in Indonesia can be taxed only on Indonesian-sourced income (including if paid offshore) if they meet certain skill requirements. This will only be available for the first four years they become tax resident.”View source · accessed 2026-09-18 — Indonesia gives qualifying skilled foreign workers who newly become tax residents the option to be taxed only on their Indonesian-sourced income, including income paid from offshore, instead of their full worldwide income. This facility only lasts for the first four years after they become a tax resident, after which normal worldwide taxation applies.
Second home visa
Indonesia's Second Home Visa, launched in October 2022, lets qualifying foreign nationals or former Indonesian citizens stay for 5 or 10 years if they place a financial guarantee of at least IDR 2 billion (roughly USD 130,000) in an account in their own or a sponsor's name. It targets wealthy long-stay residents and investors rather than employees, and holders are barred from taking up formal employment in Indonesia. [source]Direktorat Jenderal Imigrasi (Indonesian Directorate General of Immigration)“Proof of Fund berupa rekening milik orang asing atau Penjamin dengan nilai sekurang-kurangnya Rp2.000.000.000,00 (dua milyar rupiah) atau setara”View source · accessed 2026-09-18

Frequently asked questions

Does Indonesia have a digital nomad visa?

Yes — the E33G Visa Rumah Kedua Pekerja Jarak Jauh (Second Home Remote Worker Visa, commonly called the E33G Remote Worker Visa).

Do I pay income tax in Indonesia as a remote worker?

Indonesia taxes only Indonesia-source income, so income from foreign clients is generally not taxed in Indonesia. Indonesia gives qualifying skilled foreign workers who newly become tax residents the option to be taxed only on their Indonesian-sourced income, including income paid from offshore, instead of their full worldwide income. This facility only lasts for the first four years after they become a tax resident, after which normal worldwide taxation applies. Becoming tax resident does not change that for genuinely foreign-source income — but confirm your own case with an adviser.

Sources

Explore more

When to talk to an advisor

This page maps Indonesia’s general rules for a remote worker. It cannot weigh your treaty position, your ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Indonesia (and in your home country) review your situation first.