# How many days make you tax resident in Indonesia? > How Indonesia decides tax residency: 183 days More than 183 days within any 12-month period (counted cumulatively, whether the stay is continuous or broken), the tax year (1 January – 31 December), the tests that catch you regardless of days, and Direktorat Jenderal Pajak (Directorate General of Taxes)'s own page — checked 2026-08-18. Source: https://doastretch.com/tax-days/indonesia/ Indonesia · tax residency · 2026 183 days Tax residency threshold checked 2026-08-18 · pajak.go.id 183 days More than 183 days within any 12-month period (counted cumulatively, whether the stay is continuous or broken) makes you tax resident in Indonesia — but the day count is only the test people know about. Next step **How we know** Figures are as Direktorat Jenderal Pajak (Directorate General of Taxes) publishes them at pajak.go.id, checked 18 August 2026. Sources are listed further down the page. ## How the counting works Sourced from the DGT's own publication of Undang-Undang Nomor 36 Tahun 2008 (the Income Tax Law), Article 2(3): a resident tax subject is "orang pribadi yang bertempat tinggal di Indonesia, orang pribadi yang berada di Indonesia lebih dari 183 (seratus delapan puluh tiga) hari dalam jangka waktu 12 (dua belas) bulan, atau orang pribadi yang dalam suatu tahun pajak berada di Indonesia dan mempunyai niat untuk bertempat tinggal di Indonesia". Article 2(4) mirrors this for non-residents (not more than 183 days in 12 months). CAVEAT: the page carries the ORIGINAL 2008 text. The Job Creation Law (UU 11/2020) and the Harmonisation of Tax Regulations Law (UU 7/2021) later amended the Income Tax Law, including a regime under which qualifying foreign nationals who become Indonesian tax residents may be taxed only on Indonesian-source income for their first four tax years if they hold certain expertise. That regime and the current criteria for it could NOT be verified on a DGT page during this check, so specialRegimes is left unstated. The 183-day threshold itself is unchanged by those amendments. DGT Regulation No. PER-23/PJ/2025 on determining domestic and foreign taxpayer status (in force from 9 December 2025) restates the 183-day rule but was not fetched directly. ## Why the day count is the part you can control Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Indonesia to work remotely, the [Indonesia digital nomad visa page](https://doastretch.com/nomad-visa/indonesia/) covers the permission side. ## Sources - [pajak.go.id](https://www.pajak.go.id/en/node/35337) — official source, checked 2026-08-18 ## Questions people ask about Indonesia tax residency **How many days can you spend in Indonesia before becoming tax resident?** 183 days More than 183 days within any 12-month period (counted cumulatively, whether the stay is continuous or broken) makes you tax resident in Indonesia, and residents are taxed on worldwide income. Days are not the only route in: Article 2(3) of the Income Tax Law also makes a person a resident tax subject if they are domiciled (bertempat tinggal) in Indonesia, or if within a tax year they are present in Indonesia and have the intention to reside in Indonesia. Checked 18 August 2026 against pajak.go.id. **When is Indonesia's tax year?** 1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, More than 183 days within any 12-month period (counted cumulatively, whether the stay is continuous or broken). **Are residents of Indonesia taxed on worldwide income?** Yes — once you are tax resident in Indonesia, worldwide income falls in scope, subject to double-tax treaties. **How does Stretch count tax days for Indonesia?** Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever. Tax days elsewhere - [United States](https://doastretch.com/tax-days/united-states/) 183d - [Canada](https://doastretch.com/tax-days/canada/) 183d - [Mexico](https://doastretch.com/tax-days/mexico/) tests - [Brazil](https://doastretch.com/tax-days/brazil/) 183d - [Costa Rica](https://doastretch.com/tax-days/costa-rica/) 183d - [Panama](https://doastretch.com/tax-days/panama/) 183d - [Guatemala](https://doastretch.com/tax-days/guatemala/) 183d - [Dominican Republic](https://doastretch.com/tax-days/dominican-republic/) 182d - [All countries →](https://doastretch.com/tax-days/) Indonesia, the rest of it - [Indonesia's digital nomad visa](https://doastretch.com/nomad-visa/indonesia/) - [Who needs a visa for Indonesia](https://doastretch.com/visa/to/indonesia/) - [All visa rules by passport →](https://doastretch.com/visa/) Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.