Many foreigners applying for the Remote Worker KITAS (E33G) wonder whether this visa creates any tax obligations in Indonesia.
Below is a clear and accurate explanation based on Indonesian tax regulations and international practice.
Full information on the visa:
https://flado.id/nomad
Remote Worker KITAS (E33G) Does Not Create Income Tax Obligations in Indonesia
The E33G visa:
- is not a work visa,
- does not allow employment in Indonesia,
- does not assume income from Indonesian sources,
- does not require paying income tax in Indonesia if your earnings come entirely from abroad.
Foreigners on E33G only pay indirect taxes, such as VAT (PPN 11%), which are already included in the price of goods and services.
This applies to anyone in Indonesia, regardless of visa type.
When Does Indonesian Tax Residency Apply?
Tax residency in Indonesia is determined by physical presence for more than 183 days within a 12-month period.
If you stay in Indonesia for more than 183 days, the tax office theoretically may require (but in practice this almost never happens):
- obtaining a local tax number (NPWP),
- filing an annual tax return (SPT).
Local tax office lookup (KPP Pratama):
https://www.google.com/maps/search/kpp+pratama/@-8.7456143,115.1890519,13z
Tax consultants in Indonesia:
https://www.google.com/maps/search/tax+consultant/@-8.7456143,115.1890519,13.09z
Important:
Even if classified as a tax resident, foreigners with foreign-sourced income generally do not pay Indonesian income tax, as long as the income does not originate from Indonesian sources.
However, individual cases should always be clarified with a tax professional.
If You Start Earning Income in Indonesia
If a foreigner:
- works for an Indonesian company,
- provides services inside Indonesia,
- carries out activities generating local income,
then Remote Worker KITAS is not valid for this purpose.
A work KITAS in categories E23–E27 is required:
https://flado.id/working
Under a work KITAS, the employer must:
- withhold applicable income taxes,
- register you in BPJS (national insurance),
- comply with all Indonesian employment tax regulations.
Summary
- Remote Worker KITAS (E33G) does not create tax obligations in Indonesia by itself.
- Your tax obligations depend not on your visa, but on whether you become a tax resident and on where your income comes from.
- If your income is fully foreign-sourced and you do not work in Indonesia, your tax burden in Indonesia is minimal.
- If you stay in Indonesia for more than 183 days, we recommend checking your specific situation with the local tax office and considering international double-taxation agreements.