Tax Residence- Individual

An individual is regarded as a tax resident if he/she fulfills any of the following conditions:

  • He/she resides in Indonesia;
  • He/she is present in Indonesia for more than 183 days in any 12-month period;
  • He/she is present in Indonesia during a fiscal year and intends to reside in Indonesia.

Note: The provisions of tax treaties may override these rules.

Non-resident individuals are subject to withholding tax at a rate of 20% (Article 26 income tax, subject to a relevant tax treaty provisions) on Indonesia-sourced income.

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