Bali has closed Low-Risk and Lower-Medium-Risk KBLI activations for PT PMA companies as of May 13, 2026. Find out which sectors are affected, what remains open, and what foreign investors need to do next.
Tax residency in Indonesia is subject to several conditions and requirements, which foreigners need to fulfil in order to become tax residents in the country. These conditions are as follow:
The intention to reside refers to several variables such as: Having immigration documents like a residency permit, having a work contract in Indonesia, renting a place to live or moving family members to Indonesia.
Depending on their status, foreigners will be taxed differently.
As for Indonesian citizens, unlike foreigners, they are considered Tax Residents since birth. And this status can only change in case they leave Indonesia permanently. Nonetheless, if an Indonesian national leaves the country temporarily, he might also be considered as non-resident, if he/she fulfils certain requirements, such as: Being present in Indonesia for less than 183 days in a fiscal year.
In such case, taxes will only apply on income obtained from Indonesian sources, while the rest of his income will only be taxed in his country of residency or source of income.
Please don't hesitate to consult our Tax Advisory Services for further information regarding Indonesian Tax.
If you would like to know more, contact our expert consultants and request your consultation through our email or WhatsApp.
Bali has closed Low-Risk and Lower-Medium-Risk KBLI activations for PT PMA companies as of May 13, 2026. Find out which sectors are affected, what remains open, and what foreign investors need to do next.
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