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Indonesia · E33G · Taxes

Taxes on the Indonesia E33G

Verified data Last verified June 10, 2026 Reviewed by Henry van de Vorming

Tax is the part of a move people underestimate most. Here's how Indonesia treats a E33G holder's income — when you become a tax resident, what happens to foreign earnings, and the official basis for each. It's information, not tax advice.

The tax position

Treatment
Standard resident taxation
Tax-residency trigger
183 days
Income threshold
€4,320/mo

How it works

There is no special tax regime for E33G holders. Under rules published by the Directorate General of Taxes (DJP, pajak.go.id) and codified in PER-23/PJ/2025 (effective 9 December 2025, replacing PER-2/PJ/2009 and PER-43/PJ/2011), spending more than 183 days in Indonesia within a 12-month period — or residing or intending to reside there — makes you a domestic tax subject, taxed on income from Indonesia and abroad (worldwide), with double-tax-treaty relief where applicable; partial days count as full days. Below 183 days, with no Indonesian-source income, there is generally no Indonesian income tax. One nuance: Article 4(1a) of the Income Tax Law lets foreign nationals with certain government-listed expertise elect Indonesian-source-only taxation for 4 years, but the published criteria target foreigners employed in Indonesia and have not been officially extended to foreign-employed remote workers, so do not assume eligibility (PER-23/PJ/2025 does not address this provision). Marketing claims that the E33G is 'tax-free' have no basis in official sources.

When you become a tax resident

The usual trigger is time: spend more than 183 days in Indonesia in the relevant period and you're generally treated as a tax resident. But a day-count is rarely the whole story — having a permanent home available to you, or your family and centre of life in Indonesia, can make you resident sooner. Once resident, the treatment above applies to your income.

If you stay tax-resident somewhere else too, a double-taxation treaty between Indonesia and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Indonesia tax & the E33G: FAQ

Indonesia tax & the E33G: FAQ

When do I become a tax resident in Indonesia?

As a rule of thumb, spending more than 183 days in Indonesia in the relevant period makes you a tax resident — though residency can also be triggered earlier by having a permanent home or your centre of life there. The exact test is in the notes above.

Is my foreign income taxed in Indonesia?

Once you become a Indonesia tax resident, Indonesia taxes your worldwide income at its standard rates.

Does the E33G come with a tax break?

Not a special one — you're taxed under Indonesia's ordinary rules once resident. A double-tax treaty between Indonesia and your home country may still affect where specific income is taxed.

Sources