Individual - ResidenceLast reviewed - 28 December 2022
An individual is regarded as a tax resident if one fulfils any of the following conditions:
- Resides in Indonesia.
- Is present in Indonesia for more than 183 days in any 12-month period.
- Is present in Indonesia during a fiscal year and intends to reside in Indonesia.
Residency issues may also be impacted by the application of DTAs.
An Indonesian citizen who is present in Indonesia for less than 183 days in any 12-month period may be considered as a non-resident if they fulfil additional requirements, for example having a permanent home, centre of vital interest, habitual abode, the status of tax subject, or other criteria outside Indonesia.