Who it applies to
Foreign citizens reviewing their accumulated Indonesian presence alongside residence and intention.
Indonesia tax — physical presence
The Indonesian physical-presence route uses more than 183 days within 12 months, not necessarily consecutive. Residence or an intention to reside can establish domestic tax status earlier.
Check your own dates: Indonesia tax — physical presence calculator →
Summary
- Day rule / reminder
- More than 183 days over 12 months
- Window
- Last 12 months
- What the tool measures
- The recorded-day component
- Official reference
- Directorate General of Taxes ↗
The Indonesian physical-presence route uses more than 183 days within 12 months, not necessarily consecutive. Residence or an intention to reside can establish domestic tax status earlier.
The rule
Domicile or an intention to reside can establish residence sooner. Tracks the physical-presence component only.
Counting the days
Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · Indonesia
Recorded result: 10 days
Example 2 — overlapping records
- to · Indonesia
- to · Indonesia
Recorded result: 15 days
Example 3 — two visits with a gap
- to · Indonesia
- to · Indonesia
Recorded result: 16 days
Exceptions & edge cases
Domicile or an intention to reside can establish residence sooner. Tracks the physical-presence component only.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“A new calendar year resets this counter.”
This is a rolling window. Dates leave the window as time moves forward.
Frequently asked questions
What does this rule count?
The Indonesian physical-presence route uses more than 183 days within 12 months, not necessarily consecutive. Residence or an intention to reside can establish domestic tax status earlier.
Which counting window does this tool use?
Last 12 months. Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
What else should I check before relying on the total?
Domicile or an intention to reside can establish residence sooner. Tracks the physical-presence component only.
Where can I read the official requirements?
Read Directorate General of Taxes ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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