Asia-Pacific · IDR
Indonesia For Solopreneurs - Tax, Immigration, Lifestyle
Reviewed 2026-06-21
Top income tax
35%
Self-employed SS
Optional
VAT
11%
Capital gains
0.1%
Exit tax
No
Nomad visa
Yes
63
/ 100
Tax efficiency50
Ease to enter72
Ease to exit81
Cost of living92
Internet5
English25
Indonesia taxes residents on worldwide income with progressive rates from 5% to 35%, but skilled foreigners who become tax resident can elect to be taxed only on Indonesian-source income for their first four years. There is no wealth, inheritance, or gift tax, and the headline VAT works out to an effective 11%. The E33G remote worker visa lets foreign-employed nomads stay up to a year if they earn at least USD 60,000 annually, and bringing offshore income onshore can trigger local tax once you cross the 183-day residency line.
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate5%
Top rate threshold$306,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate4%
Employer SS rate10.24%
Indirect & other taxes
VAT standard rate11%
Capital gains rate0.1%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameTerritorial taxation for skilled foreign tax residents (first 4 years, Omnibus/HPP Law)
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$5,000
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index30
Internet speed31 Mbps
English proficiencyLow
Civil liberties47
Digital nomad visa
Indonesia runs the E33G Visa (Rumah Kedua Pekerja Jarak Jauh / Second Home Visa for Remote Workers), which lets you live here legally while earning from clients or an employer abroad. You need to prove $5,000/mo.
ProgramE33G Visa (Rumah Kedua Pekerja Jarak Jauh / Second Home Visa for Remote Workers)
Income requirement$5,000/mo (USD $60,000/yr annual income (~USD $5,000/mo) + USD $2,000 in bank statements for living expenses)
Duration90-day visa validity, 1-year residence permit
Renewablerenewable and extendable through evisa.imigrasi.go.id
Application feeApplication fee not specified in official sources; check evisa.imigrasi.go.id
What you need to qualify
- remote work for company established outside Indonesian territory
- minimum USD $60,000/yr annual income
- employment contract with foreign company
- USD $2,000+ in bank statements (last 3 months)
- valid passport (6+ months validity)
- proof of curriculum vitae and travel itinerary
- cannot work for Indonesian entities or receive Indonesian wages
Verified 2026-07-17 · high confidence
Golden visa
Indonesia offers residency by investment from $350k. Unlike the nomad route, this buys residency through capital rather than proven income.
Golden Visa (Visa Emas)
| Route | From | Notes |
|---|---|---|
| Individual fund placement (5-yr) | $350k | bonds/shares/deposit |
| Individual fund placement (10-yr) | $700k | |
| Company establishment (5/10-yr) | $2.5M | $2.5M / $5M |
Residency granted5 or 10 years
Physical presencenot specified
Path to citizenshipseparate naturalisation
Verified 2026-07-08 · high confidence
Sources
- PwC Worldwide Tax Summaries — Indonesia Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Indonesia Individual: Other taxes (BPJS, capital gains, no wealth/inheritance)
- PwC Worldwide Tax Summaries — Indonesia Corporate: Other taxes (CIT 22%, VAT effective 11%)
- PwC Worldwide Tax Summaries — Indonesia Individual: Residence (183-day rule, 4-year expat regime)
- Directorate General of Immigration — E33G Remote Worker Visa requirements (USD 60,000/yr)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.