The NPWP tax number for foreigners in Indonesia

The Directorate General of Taxes explains that, under Minister of Finance Regulation 18/PMK.03/2021, a foreign national becomes a domestic tax subject (Subjek Pajak Dalam Negeri) by meeting any one of three conditions:

1. living in Indonesia — a place that's owned, rented or available to live in, not just a stopover; having your main centre of activity in Indonesia; or carrying on your daily life there
2. being in Indonesia more than 183 days within 12 months
3. being in Indonesia during a tax year with the intention to live there

Once a resident foreigner receives or earns income, they must register as a taxpayer — which is how you get an NPWP.

Source: Direktorat Jenderal Pajak — WNA Hanya Dipajaki atas Penghasilan dari Indonesia, Kok Bisa?, 3 September 2021, read 8 October 2026.

There's a helpful rule for some foreign professionals. The Directorate General of Taxes explains that foreigners who are resident taxpayers and have certain expertise are taxed only on income received or earned from Indonesia — known as territorial income — including income for work done in Indonesia but paid abroad.

• it applies for four tax years, counted from when the foreigner becomes a resident taxpayer
• "certain expertise" covers foreign workers in designated positions set by the Minister of Manpower, and foreign researchers
• a foreigner who chooses to use a tax treaty instead cannot use the territorial income rule at the same time

For most people moving to Indonesia to work, registering is simply part of settling in — ask your employer or a tax adviser to help you through it.

Tax rules depend on your circumstances and on your home country's tax treaty with Indonesia, so take professional advice for your own situation before you decide how to file.