The Relation of Tax Identification Number (NPWP) and Limited Stay Permit Card (KITAS)

In general, foreign nationals (foreigners) can settle in Indonesia for certain reasons and conditions, the most important thing they need is KITAS/ITAS. KITAS Indonesia or Indonesian Limited Stay Permit Card is an important document for foreigners who want to live and work in Indonesia for a longer period of time.

KITAS cannot be used forever by foreigners. KITAS also has a time limit for use which is valid for 90 (ninety) days up to 5 (five) years, and can be extended except for KITAS originating from a limited stay visa upon arrival. KITAS extension is carried out at the immigration office whose working area covers the residence of foreigners based on the application.

Types of KITAS

KITAS has several types including:

  • Work Permit KITAS

Foreigners who have the aim to work in Indonesia will need a work permit KITAS in addition to others permit. However, this work permit KITAS cannot be obtained by just anyone, to get it the person concerned must have obtained sponsorship from a company. Companies that can sponsor foreign workers include PT, PT PMA, representative offices public/private institutions, and foreign workers which do business in Indonesia.

  • Marriage Visa KITAS

This type of KITAS can be obtained from a sponsor with one of the conditions that foreigners are legally married to Indonesian citizens (WNI). Since in Indonesia, there is no prohibition for its citizens to marry foreigners. There is also a main requirement to be able to get a marriage visa KITAS, namely that the couple must live together.

  • Retirement Visa KITAS

This type of KITAS is intended for elderly foreigners who come to Indonesia with the condition that the user must be more than 55 years old.


Does Foreigners who already have a KITAS must have a Taxpayer Identification Number (NPWP)?

Foreigners who work as employees in Indonesia and already have KITAS and meet the requirements to become Domestic Tax Subjects, will be subjected to Income Tax Article 21 for their income like Indonesian employees in general. This is different from the treatment when foreigners are still Foreign Tax Subjects which subjected to withholding Income Tax Article 26, where the rate is higher at 20% or according to the Tax Treaty with their country.

To become a Domestic Tax Subject, foreigners need to register themselves to obtain a Taxpayer Identification Number (NPWP). In order to be considered a Domestic Tax Subject, foreigners need to have stayed or plan to stay in Indonesia for more than 183 days within a period of 12 months. This is especially needed for foreigners who already have a KITAS which show the intention that the person is plan to work and stay in Indonesia for a certain period.




TBrights is a tax consultant in Indonesia which currently is an integrated business service in Indonesia providing comprehensive tax and business services

By Olina Rizki Arizal – Partner TBrights




Regulation of the Director General of Taxes Number PER-43/PJ/2011 concerning Determination of Resident Tax Subject and Non-Resident Tax Subject

Law of The Republic of Indonesia Number 6 of 2011 concerning Immigration

Regulation of the Minister of Law and Human Rights Number 29 of 2021 concerning Visas and Stay Permits

Leave a Comment

Your email address will not be published. Required fields are marked *

Whatsapp Us
💬 Need Consultation ?
Hello, Can TBrights help you?