In short. NPWP is a taxpayer number issued by the tax office DJP; without it banks, a notary and an employer withhold tax at a higher rate. Under article 2 of the income tax law and DJP clarification PER-23/PJ/2025, a person becomes a resident if they live in Indonesia, spend more than 183 days in the country in any 12 months, or arrive intending to live here (KITAS, KITAP or a contract longer than 183 days). So an annual KITAS makes you a resident from the date of entry, while a tourist on VOA or C1 stays a non-resident. A resident reports all income, including foreign, while a non-resident pays only on Indonesian-source income, usually 20 % withholding. You can get an NPWP free online through Coretax with your passport and KITAS and a photo, or in person at the KPP tax office for your address.
What NPWP is. Nomor Pokok Wajib Pajak, a taxpayer number. It is issued by DJP, Indonesia's main tax authority. Banks ask for the number when opening an account, a notary when buying land or a car, an employer when hiring, and without it tax is withheld at a higher rate. For Indonesian citizens the ID card NIK serves as the number, while a foreigner is issued a separate NPWP on a passport.
Who counts as a tax resident. The income tax law, article 2, and the recent DJP clarification No. PER-23/PJ/2025, in force since 9 December 2025. A resident, in Indonesian subjek pajak dalam negeri, is a person who meets any of three conditions:
- lives in Indonesia;
- is in the country more than 183 days in any 12 months, where a partial day counts as a full day and days are added up even if you left in between;
- arrived with the intention to live here, and the intention is visible from documents: a KITAS or KITAP for longer than 183 days, a work contract for the same term.
So an annual KITAS makes you a resident from the date of entry, not after half a year. A tourist with a visa on arrival and an ordinary C1 does not reach 183 days and stays a non-resident.
What this changes. A non-resident pays tax only on income from Indonesian sources, usually PPh 26 withholding at 20 percent at the source of payment. A resident reports all income, Indonesian and foreign, on the ordinary progressive scale, taking into account double taxation agreements. There is an exception, article 4, paragraph 1a of the same law: a foreigner with certain qualifications pays only on income from Indonesia for the first four tax years, the list of qualifications is set by the finance ministry, DJP explanation. Check whether you fit the list before relying on it. A resident must register when their income exceeds the tax-free minimum, and once a year file an SPT return, for individuals by 31 March. What exactly is taxed and how in your situation, especially with income from abroad, is for a tax consultant: here we describe only the registration rules.
Documents. By DJP rules a foreigner needs a copy of the passport and a copy of the KITAS or KITAP. For online filing through Coretax under regulation PER-7/PJ/2025, a colour photo of the applicant and a photo of the applicant holding the passport are added, and the tax office checks the passport data against the immigration database. A foreigner without a legal stay status will not be issued a number: DJP says separately that only those whose immigration status is clear and lawful are registered.
How to apply.
- Online: the DJP Coretax portal, coretaxdjp.pajak.go.id, registration, individual, the option for those without a NIK. You fill in the form, attach the passport and photo, and confirm your email. The electronic NPWP arrives by email as a PDF, usually within a few working days.
- In person: the KPP tax office for your address. In Bali these are KPP Pratama by district; for Canggu and Kuta that is Badung, for Sanur and Renon it is Denpasar. Bring your passport, KITAS and proof of address, for example a rental contract.
Common questions. Is an NPWP needed on a remote-worker KITAS E33G if income comes from abroad: by the rules above you are a resident, and the question of declaring foreign income is settled with a consultant, not ignored. What happens if you do not get a number: banks and notaries will still ask for it or a written refusal, and on payments inside the country without a number more is withheld. Is an NPWP closed when you leave: yes, you file an application for deregistration, otherwise the number keeps waiting for a return.
What this means for you. If you live on a KITAS, get an NPWP through Coretax with your passport, which is free and done from home, and then talk once to a consultant about how to report your income. If you come for a few months on a tourist visa, you do not need the number, but count the days: 183 in any 12 months changes your status.