Indonesia

Living, work, immigration, education & business — official links and practical guides

Key Facts

Basics

Currency

IDR

Region

Southeast Asia

Local time

UTC+7

Asia/Jakarta

Economy

Population

283.49M

GDP (current US$)

$1.40T

GDP per capita

$4,925

Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06

Tax snapshot

Corporate tax

22%

VAT

11%

effective (statutory 12%)

Top individual income tax

35%

Capital-gains tax

Varies

Listed shares pay a 0.1% final tax on the gross sale value (founder shares an extra 0.5%) — on proceeds, not on the gain; other gains are taxed as income. There is no separate capital-gains tax: gains are taxed at the normal personal income tax rate, except for the categories that carry a final income tax instead.
The statutory rate rose from 11% to 12% in 2025-01, but for most goods and services VAT is charged on a tax base of 11/12 of the price ("DPP nilai lain"), so the effective rate remains 11% (12% × 11/12). Only designated luxury goods are taxed on the full base at 12%.

Source: National tax authority · Cross-check: OECD · PwC · KPMG · Last checked: 2026-07-16

Headline statutory rates. The income-tax figure includes national surtaxes; any regional or municipal layer is shown beside it. Social contributions and reliefs are excluded. Verify the current rate with the authority before relying on it.

At a glance

A large, young market with a low cost base and one of the region's few explicit remote-worker visas — but almost every status still runs through a sponsor, and the rules move fast.

Best for

Remote earners with foreign income, employees of local or foreign-invested companies, and long-stay residents who can meet the second-home requirements.

Who this may not suit

People who want freehold property or a path to citizenship — foreigners hold land through limited-right structures, and naturalisation generally requires renouncing your current nationality.

Main routes in

Remote-worker visa For income earned from outside the country; it does not permit working for a local employer. Employer-sponsored work permit (KITAS) The employer files a manpower plan before the permit and stay card are issued. Second-home / investor stay A longer stay granted on proven funds or investment rather than an employer.

Key trade-offs

Immigration rules and visa categories are revised frequently; guidance more than a year old is often out of date.
The remote-worker route does not allow serving Indonesian clients or employers — that needs a work permit.
Foreigners hold property on use rights rather than freehold; verify the title type before buying.

First steps

1 Decide which sponsor type applies — employer, your own entity, or self-sponsored funds — before starting any application.
2 Apply through the official e-visa portal rather than an intermediary quoting an outdated category.
3 Report to the immigration office after arrival to complete your stay permit.
4 Get a local tax number if you cross the residency threshold — tax residency and visa status are separate tests.

What changes often

· Second Home and remote-worker visa criteria
· KITAS sponsorship and work-permit (RPTKA) rules
· Land and property structures available to foreigners

Visa categories, income thresholds and permitted activities are revised often — confirm current rules with the Directorate General of Immigration before booking travel. Directorate General of Immigration ↗