Indonesia: 183 days in 12 months
Up to 183 days in any 12-month period
About This Rule
Counts your days in Indonesia in the 12 months ending each day. You are a domestic tax subject if you are in Indonesia for more than 183 days within a period of 12 months; the days need not be consecutive, and part of a day counts as a full day. The law counts the 12 months from your arrival, and the app checks every 12-month window, so it never flags later than the law. Living in Indonesia, or being there in a tax year with the intention to reside, also makes you a tax subject regardless of days.
Sources
Reviewed September 30, 2026
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