Work permit in Indonesia

• The E23 is for foreign nationals who will work in Indonesia with a sponsor. Holders can bring family, study through the dual activity stay permit, invest, and visit tourist sites, friends and family.
• A sponsor is required: the sponsor creates an account on evisa.imigrasi.go.id and submits the application online. The page does not set out who can be a sponsor.
• Other work visas on the list cover directors and commissioners (E25), digital sector experts (E23Y), researchers (E29) and special economic zones (E23A); the E23 is the general code. The B1 visa on arrival bars salary from people or companies in Indonesia.

Sources: Directorate General of Immigration. Checked 17 October 2026.

• The E23 page sets no minimum salary. It asks for a bank statement for the last 3 months showing about US$2,000, in your name or the sponsor's. To be safe, have more than US$2,100.
• Indonesia's health insurance regulation defines participants to include foreigners who work in Indonesia for at least six months. Contribution rates were not read.

Sources: Directorate General of Immigration, Government of Indonesia. Checked 17 October 2026.

• The E23 file is uploaded electronically: an application letter and the sponsor's statement letter, a passport valid for at least 6 months beyond expiry, the bank statement, a recent colour photo, a curriculum vitae, a travel itinerary and the Ministry of Labour work permit.
• The page does not name the work permit as an RPTKA. A foreign worker's diploma and a statement of experience or competence certificate fit the Manpower regulation's conditions; the E23 list names no police certificate or apostilled document.

Sources: Directorate General of Immigration. Checked 17 October 2026.

• The sponsor applies online and pays using the billing code the system issues. An officer checks documents, verifies payment, creates your profile, approves and issues the visa; the page gives 4 working days after the visa payment is received.
• The visa is valid for 90 days from issue, separate from the length of stay. The limited stay permit and re-entry permit are issued after the border officer admits you.

Sources: Directorate General of Immigration. Checked 17 October 2026.

• The E23 fee depends on the stay: IDR 5,250,000 for up to 180 days, IDR 7,000,000 for up to 1 year and IDR 9,500,000 for up to 2 years.

Sources: Directorate General of Immigration. Checked 17 October 2026.

• The stay is 180 days, 1 year or 2 years, counted from arrival. The sponsor extends it online, and the permit can be moved to another activity or job.
• For work codes, an extension may not exceed the original grant period and the total limited stay permit time may not exceed 6 years. Applications for permits of one year or less can be filed from 30 days before expiry.

Sources: Directorate General of Immigration. Checked 17 October 2026.

• Immigration's stay permit FAQ sets at least 3 consecutive years from the grant of the limited stay permit for workers to convert to a permanent stay permit (ITAP). A 2021 immigration article says foreign workers attach a Ministry of Manpower permit, which may have changed since.
• An ITAP is issued for five years, and its extension fees are IDR 5,000,000 for 5 years, IDR 10,000,000 for 10 years and IDR 15,000,000 for unlimited validity.

Sources: Directorate General of Immigration. Checked 17 October 2026.

• Under PER-23/PJ/2025 you are a tax resident if you are in Indonesia for more than 183 days within 12 months, or are there during a tax year and intend to live there. A work contract of more than 183 days is listed as evidence of intent.
• A resident reports income from Indonesia and abroad, can credit foreign tax, and pays 5% up to IDR 60 million, 15% up to IDR 250 million, 25% up to IDR 500 million, 30% up to IDR 5 billion and 35% above that, after a non-taxable allowance of IDR 54 million.
• A foreigner who is not a resident is taxed at 20% of gross Indonesian-source income. A four-year treatment taxing only Indonesian income applies to foreigners with certain expertise approved by the tax office, and it does not apply if you choose a tax treaty.
• A foreign individual registers for a tax number (NPWP) with a passport copy and a copy of the stay permit, and the annual return is due by 31 March.

Sources: Directorate General of Taxes (Indonesia). Checked 16 October 2026.

• Digital nomad visa in Indonesia
• Retirement visa in Indonesia
• Family visa in Indonesia
• Golden visa in Indonesia

• Visas in Indonesia
• Indonesia

1. Publication 54, tax guide for US citizens and resident aliens abroad, Internal Revenue Service. Checked 15 October 2026. Revised December 2025; covers self-employment tax and totalization agreements.
2. Foreign earned income exclusion limit, Internal Revenue Service. Checked 15 October 2026. Tax year 2026 limit: $132,900.
3. US international Social Security agreements, US Social Security Administration (Internet Archive copy). Checked 15 October 2026. Internet Archive capture of 4 October 2026. Indonesia is not on the list of agreements in force.
4. Status table: Convention of 5 October 1961 abolishing the requirement of legalisation for foreign public documents (Apostille Convention), Hague Conference on Private International Law (HCCH). Checked 17 October 2026. Entry into force: Indonesia 4 June 2022; Australia 16 March 1995; Canada 11 January 2024; New Zealand 22 November 2001; United States 15 October 1981.
5. E23 Work Visa, Directorate General of Immigration, Indonesia. Checked 17 October 2026. Sponsor required; work permit from the Ministry of Labour; fees by stay period. Page shows no update date.
6. Tax Treaty Rates, Directorate General of Taxes (Indonesia). Checked 17 October 2026. Page shows only a 2022 copyright date. The table layout is hard to read, so the rates were read from it and need checking against the treaty text.
7. Indonesian visa list, Directorate General of Immigration, Indonesia. Checked 17 October 2026. Lists visa codes by group: work (E23), investor (E28), family (E31), special residency (E33, E33E, E33F, E33G) and working holiday (E35, E35A). Page shows no update date.
8. Indonesia: consular information (SafeTravel), New Zealand Ministry of Foreign Affairs and Trade. Checked 17 October 2026. Page updated 17 August 2026. Says Indonesia does not recognise dual nationality over the age of 18.
9. B1 Tourism Visitor Visa (visa on arrival, including e-VoA), Directorate General of Immigration, Indonesia. Checked 16 October 2026. B1 holders may not sell goods or services or receive salary, wages or compensation from individuals or companies in Indonesia.
10. Presidential Regulation 59 of 2024 amending Presidential Regulation 82 of 2018 on health insurance, Government of Indonesia (copy hosted by the West Papua provincial health office). Checked 15 October 2026. In Indonesian. Article 1 defines a participant as anyone, including a foreigner who works in Indonesia for at least six months, who has paid the contribution. Contribution rates were not read.
11. Limited stay permit (ITAS), Directorate General of Immigration, Indonesia. Checked 17 October 2026. Categories, extension limits, timing and processing times. Page shows no update date.
12. Frequently asked questions: stay permits (Izin Tinggal), Indonesian-language page, Directorate General of Immigration, Indonesia. Checked 17 October 2026. Page text says last updated 11 January 2024. Read in Indonesian; the 3 consecutive years and the 2 years of marriage for ITAP, documents for a foreign spouse of an Indonesian citizen, and ITAS extension limits.
13. How to apply for a permanent stay permit (ITAP) to become a resident of Indonesia (news article, Indonesian), Directorate General of Immigration, Indonesia. Checked 17 October 2026. Article dated 23 August 2021, page last updated 17 January 2024; written when offices were under COVID-19 restrictions, so procedures may have changed.
14. Permanent stay permit (ITAP), Directorate General of Immigration, Indonesia. Checked 17 October 2026. Who can convert an ITAS to an ITAP, five-year validity, extension fees. Page shows no update date.
15. Peraturan Direktur Jenderal Pajak PER-23/PJ/2025 on determining domestic and foreign tax subjects (in Indonesian; signed 9 December 2025), Directorate General of Taxes (Indonesia). Checked 16 October 2026.
16. Mekanisme Penghitungan Pajak Penghasilan Orang Pribadi (in Indonesian), Directorate General of Taxes (Indonesia). Checked 16 October 2026. Rate bands for taxable income. The page's worked example still uses the older IDR 50 million first band.
17. Strengthening foreigner tax compliance: KPP Pratama Singaraja briefs sponsors and visa agents in Buleleng (11 June 2026), Directorate General of Taxes, Indonesia (DJP). Checked 15 October 2026. In Indonesian. A tax office in Bali explains PER-23/PJ/2025: residence tests, worldwide income, foreign tax credit, the four-year exception, and that retirement stay permits are not exempt.
18. Tax Return Reporting for Foreign Citizens in Indonesia, Directorate General of Taxes (Indonesia), article on its website (the author's personal view). Checked 16 October 2026.
19. WNA Hanya Dipajaki atas Penghasilan dari Indonesia, Kok Bisa? (in Indonesian), Directorate General of Taxes (Indonesia), article on its website (the author's personal view). Checked 16 October 2026.
20. Requirements to register for a tax number (NPWP), Directorate General of Taxes, Indonesia (DJP). Checked 15 October 2026. In Indonesian. A foreign individual attaches a passport copy and a copy of a KITAS or KITAP.
21. Filing deadlines, Directorate General of Taxes, Indonesia (DJP). Checked 15 October 2026. In Indonesian. Annual individual return due three months after the end of the tax year (31 March).