Indonesia

Source: Direktorat Jenderal Pajak — Indonesian Tax Authority (pajak.go.id). General information only — always consult a qualified local tax adviser.

Tax residency trigger: Present in Indonesia for 183 or more days in a 12-month period, or intending to reside in Indonesia. Tax residents are subject to Indonesian income tax on worldwide income at progressive rates. Non-residents are taxed only on Indonesian-source income at a flat 20% withholding rate (or lower rate under applicable tax treaty).

Your tax position as an Indonesian Second Home Visa holder depends on whether you cross the 183-day residency threshold. Those who spend less than 183 days in Indonesia — for example, spending significant time elsewhere — may remain non-residents for Indonesian tax purposes and be taxed only on any Indonesian-source income, which for most remote workers is nil.

However, if you have any employment or consulting income from Indonesian clients or Indonesian-registered companies, this is Indonesian-source income and taxable regardless of residence status. Specialist local advice is essential for those with complex income structures.