Rate
—
Duration
4 years
Prior non-residency
—
required before applying
Standard top income tax
35.0%
Indonesia, without the regime
Overview
- Regime
- Skilled foreign resident — Indonesian-source income only
- Country
- Indonesia
- Type
- Exemption
- Status
- Active
- Effective from
- Nov 2, 2020
- Expires on
- —
Details
- Summary
- Qualifying foreign tax residents may be taxed only on Indonesian-sourced income (including certain offshore-paid Indonesian-source amounts) for their first four years of residency instead of worldwide income.
- Eligibility
- Foreign individual who has become an Indonesian domestic tax subject and meets skill requirements under the Omnibus Law / Income Tax Law.
- Benefits
- Indonesian-source-only taxation for up to four years after becoming tax resident; may not apply where treaty relief is used on foreign income.
- Requirements
- Election and skill criteria per implementing regulations; not linked to any specific immigration visa category.
- Limitations
- Unavailable once the four-year window ends; treaty sourcing rules may override; eligibility for pure remote workers paid abroad is uncertain in practice.
- Income types covered
- Indonesian-sourced employment, business and investment income
- Duration details
- First four years of tax residency
Other regimes in Indonesia
| Name | Type | Rate |
|---|---|---|
| Tax Holiday for Pioneer Industries | Exemption | — |
View source PwC Indonesia 2026