Moving to Bali
(2026 Guide)

Tax: Standard 183-day residency rule applies. NOT a tax exemption. Indonesian corporate tax (22% flat for 2025) applies separately to the PT PMA on Indonesian-source income. Holder's personal income taxed at progressive 5% to 35% if Indonesian-resident.

Tax: Standard 183-day residency rule applies. NOT a tax exemption. Worldwide income taxed at progressive 5% to 35% if resident; otherwise 20% withholding on Indonesian-source only. Interest from Indonesian government bonds typically subject to 10% final tax for residents (special rate).

Tax: KITAP holders are Indonesian tax residents (presence threshold typically exceeded). Worldwide income taxed at progressive 5%-35% per PwC Indonesia.

Tax: Holders who exceed 183 days of presence in Indonesia per 12-month period become Indonesian tax residents subject to worldwide income tax at 5% to 35% progressive rates per PwC Indonesia. The Second Home Visa is NOT a tax exemption: this is a widely-spread misconception. Indonesian tax authorities treat SHV holders the same as any other foreign resident under the 183-day rule.

Tax: Standard 183-day rule. NOT a tax exemption. PT PMA pays Indonesian corporate income tax at 22% on Indonesian-source profits. Director salary from PT PMA constitutes Indonesian-source income for the holder.

Tax: Foreign-source income is NOT subject to Indonesian tax for E33G holders during the visa period. This is the visa's distinguishing benefit relative to Second Home Visa and Golden Visa, which do not include this exemption. Caveat: the holder still becomes Indonesian tax resident under the 183-day rule, but the foreign-source income exemption applies to wages and business income earned from sources outside Indonesia. Indonesian-source income (e.g., bank interest, local consulting fees) remains taxable.

Tax: Family KITAS holder becomes Indonesian tax resident under 183-day rule. Worldwide income taxed at progressive 5%-35% if resident. No employment income from Indonesian sources unless additionally permitted under separate work authorization.

Tax: Standard 183-day residency rule. Worldwide income taxed at progressive 5%-35% for residents. Foreign pensions remain pensions abroad and may be partially covered by US-Indonesia tax treaty (1988) for US citizens.

Tax: Standard 183-day rule. KITAS holders are Indonesian tax residents and taxed on worldwide income at progressive 5%-35%. Employer withholds PPh21 on salary.

Tax: Indonesian citizens are Indonesian tax residents by default if domiciled in Indonesia. Worldwide income taxed at progressive 5%-35%. Indonesian citizens who establish tax residence abroad may qualify as non-residents for Indonesian tax purposes per PwC Indonesia.

Tax: Student presence under 183 days keeps holder non-resident for Indonesian tax. Longer-term students (over 183 days) become Indonesian tax residents; foreign scholarship income may be exempt under specific treaty articles.

Tax: Below 183 days the holder is generally non-resident for Indonesian tax. Crossing 183 days inside a 12-month window (including stacked stays) triggers worldwide-income tax residency per PwC Indonesia.

Tax: Below the 183-day threshold so VOA holders generally remain non-resident for Indonesian tax. Indonesia withholds 20% on Indonesian-source income for non-residents under PwC Indonesia tax summary.

Tax: Each entry under 183 days keeps the holder non-resident; cumulative presence across entries exceeding 183 days in a 12-month period triggers Indonesian tax residency per PwC Indonesia.