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Indonesia tax residency day rules
Official source 1Official source 2Official source 3CheckedInformational only, not legal or tax advice. Verify with official sources.
Day tests
Presence exceeding 183 days within 12 months is one domestic-tax-subject test; residence or intention to reside can apply sooner.
Official sourceCheckedHow days count
Under PER-23/PJ/2025, aggregate continuous or interrupted physical presence over 12 months; any part of a day counts as 1 full day. Arrival and departure days therefore count when physically present.
Official sourceCheckedOther factors and exceptions
Residence or an intention to reside can establish domestic status before the day threshold. Evidence can include a permanent stay permit, qualifying limited stay permit or visa, work contract, lease, or family relocation. Indonesian citizens leaving for foreign residence have separate ordered home, ties, foreign-residence and tax-compliance tests. Dual residence is assessed under the applicable treaty.
Official sourceCheckedOfficial sources
Official source 1Official source 2Official source 3CheckedFor visits subject to the Schengen 90/180 rule.
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