Taxes when you leave Indonesia for good

This page is for a foreigner who lives in Bali, has an Indonesian tax number (NPWP) or income taxed in Indonesia, and leaves Indonesia for good. It sets out what the written law says, with the article, and where we found it silent. It is general information, not legal advice. A tax adviser (konsultan pajak) or the tax office (KPP) where you are registered has to check your case.

Other pages hold the rest and are not repeated here: who is a tax resident and how the 183 days are counted (the page on tax residency); what an NPWP is and how to get one (the page on the tax number); the seller's final tax on a house and the buyer's duty (the page on taxes and costs of buying and the page on selling and leaving); taking money out (the page on selling and leaving and the page on bank accounts); the exit permit and the stay permit (the page on the exit permit and the page on visas and stay); closing a PT PMA (the page on closing a company); and the tax dates (the page on tax deadlines).

This page is about an individual. It does not cover the tax of a company, the tax of your home country, tax on an inheritance or on shares, or Indonesian citizens who leave. It names no tax adviser and no agent. Where it says that we found no text, that is a statement about the texts listed in the sources of the section, not about the law as a whole.

An individual is a domestic tax subject (subjek pajak dalam negeri) if he lives in Indonesia, is in Indonesia more than 183 days in a period of 12 months, or is in Indonesia in a tax year and intends to live there (UU PPh Pasal 2(3) huruf a). The regulation of the Director General of Taxes of 9 December 2025 (PER-23/PJ/2025) repeats the three tests for citizens and foreigners alike (Pasal 3 huruf a), and counts among foreign tax subjects a person who does not live in Indonesia and a foreigner who is in Indonesia no more than 183 days in 12 months (Pasal 6(1) huruf a and b). A foreigner who lives in Indonesia (who actually lives, bermukim, at a place here), or intends to live here, is a resident; the text sets no minimum number of days for this (UU PPh Pasal 2(3) huruf a; PER-23/PJ/2025 Pasal 4(1) huruf a; Elucidation of Pasal 2(4)). How the tests are applied is on the page on tax residency.

The tax duty of a domestic individual ends when he dies or leaves Indonesia for good (UU PPh Pasal 2A(1)). The Elucidation says that leaving for good has to be tied to the facts when the person leaves: if there is clear evidence then of his intention to leave for good, he is from that time no longer a domestic tax subject. We found no text that lists which facts count. The certificate that PER-23/PJ/2025 asks for (Pasal 7(4)) is for Indonesian citizens, not for a foreigner. The Act ends the duty only on leaving for good: a long absence that is not for good is not named as ending it, and the three tests above keep applying.

If both Indonesia and the country you move to count you as a resident, and a tax treaty applies, the treaty decides your status in Indonesia (PER-23/PJ/2025 Pasal 11). How a treaty is applied is in PMK 112/2025 and on the page on tax residency.

If the tax duty of a resident individual covers only part of a tax year, that part replaces the year (UU PPh Pasal 2A(6)); the Elucidation gives as an example a person who leaves Indonesia for good in the middle of the year. The annual return is then the return for the part of the year, the Surat Pemberitahuan Tahunan for Bagian Tahun Pajak (UU KUP Pasal 1 angka 9 and 13; PMK 81/2024 Pasal 162(1) huruf b). The return names the part of the year by a calendar year (Pasal 162(3)).

Deadline. An individual who must file a return for a part of the year files it no later than 3 months after the end of that part (PMK 81/2024 Pasal 170(1)). The part ends when the duty ends, which is when you leave for good (UU PPh Pasal 2A(1) and (6)); that is our reading of how the two articles fit, as no text gives a dated example for a foreigner. The text sets no deadline before you leave. The return for the previous full year, if it is still open, keeps its own date, 3 months after the end of that year (Pasal 169(1)); the page on tax deadlines has the dates.

Late filing. The fine for a late return (UU KUP Pasal 7(1), applied by PMK 81/2024 Pasal 179(1)) is not charged to a foreign national who no longer lives in Indonesia or is not in Indonesia more than 183 days in 12 months, or both (Pasal 179(3) huruf c). The text lifts the fine only; it does not say that the duty to file ends. The rules that let a taxpayer extend the annual return by up to 2 months (UU KUP Pasal 3(4); PMK 81/2024 Pasal 174) refer to the deadline for a full year (Pasal 169). We found no text that applies them to a return for a part of the year.

How the tax for the part of the year is worked out. The net income of the part is annualised (UU PPh Pasal 16(4)); the tax is worked out on the annual amount and then taken as the number of days of the part divided by 360, each full month counting 30 days (Pasal 17(5) and (6)). The personal allowance (PTKP) follows your situation at the start of the part (Pasal 7(2)). Tax already withheld or paid in the part is a credit against the tax owed (UU KUP Pasal 1 angka 22). The rates and the allowance are for a tax adviser; they are not on this page.

If you are an employee. Your employer withholds PPh Pasal 21 each month. In the last month you work, the employer withholds the difference between the tax for the part of the year and what was withheld before (PMK 168/2023 Pasal 15(1) huruf b). When the duty ends before December, the tax is worked out on the annualised net income and pro rated by the months of the part (Pasal 15(3)). The annex of the regulation works an example of a foreign employee who stops work and leaves Indonesia for his home country on 1 September: the tax withheld from January to August is a credit in his annual return for that year (Lampiran, example 1.2.2.3).

How to file. A return may be filed electronically or on paper. Electronic filing is required of an individual who meets one of the criteria of PMK 81/2024 Pasal 163(12), for example that he has filed an annual return electronically before, files a return that shows a refund, or uses a tax consultant; others may file on paper (Pasal 162(2) and 163(17)). The DJP system for electronic filing is Coretax.

An individual taxpayer who has left Indonesia for good can have the NPWP deleted. The regulation has one limb for a person who was a Penduduk and no longer is, and one for a person who was not a Penduduk (PMK 81/2024 Pasal 28(2) huruf b); Penduduk means an Indonesian citizen or a foreigner who lives in Indonesia (Pasal 1 angka 62). The application goes to the tax office with a document that states that you have left Indonesia for good (Pasal 29(1) and (2) huruf b and c). The conditions of Pasal 31, the audit before the decision, the 6 months for the decision and the rule that an application not decided in time counts as granted are on the page on selling and leaving (section If you leave Indonesia: stay permit, exit and tax number); they are not repeated here.

What is new here. The status of non-active taxpayer (Wajib Pajak Nonaktif) for a person who intends to become a foreign tax subject is written for Indonesian citizens (PMK 81/2024 Pasal 25(2) huruf c and d); a foreigner who leaves goes by deletion. The texts say that the taxpayer may apply (DJP: dapat mengajukan) and that the tax office may also delete on its own data (Pasal 28(1) and 30(1)); we found no text that obliges a foreigner to apply. Deletion is for tax administration and does not take away the rights and duties that the taxpayer still has (DJP page on deletion of the NPWP).

Which document. No text says which document states that you left for good; the DJP page names it only by that description. For a holder of a limited stay permit (ITAS) or a permanent one (ITAP), the immigration regulation ends the permit by an exit permit (exit permit only), and the holder must leave within 7 days of its issue (Permenkumham 22/2023 Pasal 143(1) huruf a, 144(1) and (6)). Whether the tax office accepts that permit, or the exit stamp, as the document is not stated. The page on the exit permit has the immigration side.

The fiscal. Fiskal luar negeri (FLN) was an income tax that a person paid on leaving Indonesia for abroad. UU PPh Pasal 25(8), as changed by UU 36/2008, required a domestic individual taxpayer who was 21 or older, had no NPWP and left for abroad to pay a tax set by government regulation. Pasal 25(8a) says that this rule applies until 31 December 2010, and UU 36/2008 deleted Pasal 25(9). The statute on which the fiscal rested therefore ran out on that date.

We found no later text that charges a tax or a fee for leaving Indonesia. The income tax act as consolidated by DJP in 2023 has no article on leaving other than Pasal 2A and the ended Pasal 25(8) (we searched it for fiskal, bertolak and meninggalkan Indonesia), PMK 81/2024 has none, and none of the regulations that amend PMK 81/2024 (PMK 53/2025, 54/2025 and 1/2026) changes an article read for this page. We also found no article that treats leaving as a sale of your property, so that tax would be due on it.

The final tax on selling a house or land and the buyer's duty (BPHTB) are on the page on selling and leaving and the page on taxes and costs of buying. They are taxes on a sale, not on leaving.

Indonesian tax law has a certificate called the Surat Keterangan Fiskal (SKF). It is information from the tax office about a taxpayer's compliance over a period, for a person who needs it to obtain a certain service or to carry out a certain activity (PMK 81/2024 Pasal 1 angka 138; PER-8/PJ/2025 Pasal 1 angka 7). DJP names as examples public tenders, some tax incentives, the book-value transfer on a merger and a money changer business. Leaving Indonesia is not among them, and the regulation names no such use.

The conditions: the annual income tax returns for the last 2 tax years and the monthly VAT returns for the last 3 periods have been filed, where they were due; there is no tax debt, or there is permission to delay or pay by instalments; and no tax crime process is under way (PER-8/PJ/2025 Pasal 4). It is applied for in the DJP system, is issued automatically when the conditions are met, and is valid for 1 month (Pasal 3, 5 and 6(1)). It does not take away the Director General's power to assess tax, collect it or apply the sanctions of the tax laws (Pasal 6(2)). The other certificates of the same regulation, called surat keterangan bebas, are exemptions from withholding on certain income (Pasal 2), not clearances.

Leaving. The immigration act lets an officer refuse a foreigner permission to leave if he still has an obligation in Indonesia that must be settled; the Elucidation gives unsettled tax as an example (UU 6/2011 Pasal 16(2), restated by UU 63/2024; see the page on selling and leaving). The rule names no tax paper. The application for the exit permit lists the valid passport and the stay permit (Permenkumham 22/2023 Pasal 144(2)); the other papers of Pasal 144(5), for a foreigner who applies himself, are about work, investment, marriage or a sponsor, not tax. We found no text that makes a tax certificate a condition of leaving. Whether an officer or an office asks for an SKF in practice is not stated.

A ban on leaving. A person responsible for tax (Penanggung Pajak) can be made subject to pencegahan, a temporary ban on leaving Indonesia, but only if the tax debt is at least Rp100,000,000 and his good faith in paying it is in doubt (UU 19/1997 Pasal 29; UU 19/2000 Pasal 1 angka 20; PMK 61/2023 Pasal 55(1)). The regulation says what shows doubt: not paying although the warrant for payment (Surat Paksa) was served, and hiding or moving property, or planning to dissolve a company, after the debt arose (Pasal 55(2)).

The tax office asks the Minister of Finance, who decides in writing; the decision names the person, the reason and the period, which is at most 6 months, and an extension of up to 6 months can follow (UU 19/1997 Pasal 30(1) to (3); PMK 61/2023 Pasal 56 and 60). In an urgent case, when there are signs that the person will leave Indonesia or flee abroad, the Director General of Taxes may ask the immigration officer at the border directly, with a letter requesting the ban; the Minister of Finance must then deliver the decision to the minister for law and human rights within 20 days of that request (PMK 61/2023 Pasal 58). At the border the immigration officer must refuse a person whose name is on the list of bans (UU 6/2011 Pasal 16(1) huruf c), and the immigration minister carries out a ban on the decision of the Minister of Finance (Pasal 91(2) huruf b). The application for an exit permit is refused where a central government agency asks for that (Permenkumham 22/2023 Pasal 144(7)); the text names no agency and no reason. The ban does not erase the debt or stop its collection (UU 19/1997 Pasal 31).

Collection in one step. Where tax is owed under an assessment or a tax bill, the tax office may collect the whole amount at once, before the due date, when the person responsible for the tax will leave Indonesia for good or intends to (UU KUP Pasal 20(2) huruf a; PMK 61/2023 Pasal 12 huruf a). The order may be issued before the due date, without a reminder, and before the 21 days that normally follow a reminder (Pasal 13(1)). The same regulation lets the tax office propose a ban on leaving right after the warrant for payment is served, without first seizing and selling property, when data indicate that the person will leave Indonesia for good or intends to (Pasal 6(8) huruf c); in the usual course the proposal comes after the sale of seized property has been tried (Pasal 6(7)).

Limits. A debt below Rp100,000,000 is not a ground for the ban. The officer's general power to refuse a foreigner who has an unsettled obligation (UU 6/2011 Pasal 16(2)) is wider and is not tied to an amount. The amount can be changed by government regulation (UU 19/1997 Pasal 33(6)); we found no such regulation, and PMK 61/2023 repeats Rp100,000,000. The Minister of Finance may also cooperate with partner states on tax collection, under reciprocal agreements (UU KUP Pasal 20A(1) to (3)); we did not check which states have one.

Income from Indonesia. From the time you are no longer a domestic subject you are taxed as a foreign tax subject on income that still comes from Indonesia, from the time you receive it (UU PPh Pasal 2(4) and 2A(4)). The payer withholds 20 percent of the gross amount of dividends, interest, royalties, rent and other income from the use of property, fees for services and work, prizes, pensions and some other payments, and the withholding is final unless an exception of Pasal 26(5) applies, for example if you later become a domestic taxpayer again (Pasal 26(1) and (5)). Rent of land or buildings is also listed in Pasal 4(2) huruf d, with its own final tax (PP 34/2017, where the owner pays the tax himself if the tenant does not withhold it, Pasal 3(3)); how the two rules apply to a non-resident owner is not confirmed (see What we could not confirm). A tax treaty with your new country may change the result; how treaties are applied is in PMK 112/2025 and on the page on tax residency.

If you sell after you have left. The Act leaves out of the 20 percent rule the income that Pasal 4(2) treats as final, and Pasal 4(2) huruf d names income from the transfer of land and buildings (UU PPh Pasal 26(2) and 4(2)). The regulation that sets the final tax speaks of any individual or entity that receives the income and does not limit it to residents (PP 34/2016 Pasal 1(1)). Our reading is that a sale after you have left is taxed under the same final-tax rules as before; the rate and the time of payment are on the page on taxes and costs of buying and the page on selling and leaving. We found no text that addresses a non-resident seller expressly. Land and building tax (PBB-P2) stays with the person who holds the right or benefits from it (page on selling and leaving, section Tax: what is yours, what is the buyer's).

Look-back. The Director General may issue an assessment of tax that was not paid or was paid short within 5 years after the part of the year or the year ends, after an audit (UU KUP Pasal 13(1)). The right to collect lapses 5 years after the assessment or another decision is issued, with the grounds that suspend that period (Pasal 22(1) and (2)). We found no article that ends either period when a person leaves or when the NPWP is deleted.

Records. Books, records and documents on which an individual's bookkeeping or records rest must be kept for 10 years in Indonesia, at the place of his activity or his home (UU KUP Pasal 28(11); Pasal 28(1) and (2) say who keeps books or records). What a person who lives abroad does with them is not addressed.

Your bank. A bank that opened your account holds your declaration of tax residence, in which you promised to tell the bank of a change within 90 days; see the page on bank accounts, section The declaration of tax residence, and what reaches the tax office.

The texts set no order for these steps. These links between them follow from the articles read above.

Deleting the NPWP needs no tax debt and no audit, objection or appeal under way (PMK 81/2024 Pasal 31), and it is decided after an audit of the application (Pasal 29(3)). A return not filed or tax not paid can therefore hold it up; that is our reading, since Pasal 31 names a tax debt and not an unfiled return.

The return for the part of the year falls due 3 months after the duty ends (Pasal 170(1)), so it is filed after you have left. The text does not say whether the tax office wants it before it decides on the deletion.

A property you sell pays its final tax before the deed (the page on selling and leaving).

The exit permit ends the stay permit, and you must leave within 7 days of its issue (Permenkumham 22/2023 Pasal 144(6)); a ban or an unsettled tax obligation can stop the exit (UU 6/2011 Pasal 16). A tax matter that could lead to a ban is therefore better known before you apply for the exit permit.

A PT PMA that you own or direct has its own steps (the page on closing a company).

Which document the tax office accepts as the document that states you left Indonesia for good (PMK 81/2024 Pasal 29(2)), and whether an exit permit, an exit stamp or a letter from immigration counts. The DJP page names only the description.

Which facts the tax office accepts as clear evidence of the intention to leave for good (Elucidation of UU PPh Pasal 2A(1)), and whether a foreigner who leaves while his stay permit is still valid is treated differently.

The day on which the part of the year ends for a foreigner who leaves (we read it as the day of leaving), and so the day on which the 3 months run; and whether the extension of 2 months of UU KUP Pasal 3(4) and PMK 81/2024 Pasal 174 applies to a return for a part of the year.

Whether the tax office may refuse or delay the deletion of the NPWP for a return not yet filed, and whether it asks for that return first.

The individuals whom the Director General excuses from filing a return (PMK 81/2024 Pasal 180): we did not find the criteria.

How the rule on keeping records for 10 years in Indonesia (UU KUP Pasal 28(11)) applies to a person who lives abroad.

The tax on a sale of land or a building by a seller who is a non-resident: no text addresses it expressly; the reading on this page rests on the structure of UU PPh Pasal 26(2) and 4(2) and on PP 34/2016 Pasal 1(1).

How the withholding of 20 percent on rent (UU PPh Pasal 26(1)) and the final tax on rent of land or buildings (Pasal 4(2) huruf d; PP 34/2017) apply to a non-resident owner who keeps a house or land and lets it: we found no text that says which governs or whether both do. The VAT and the hotel tax on a villa let to guests from abroad, the tax treaty with your new country, and the tax rules of that country: not researched.

Whether the limit of Rp100,000,000 for a ban has been changed by a government regulation, and which states have an agreement on collection assistance: we found none in the texts read, and did not search every source.

Whether any customs or regional charge applies when you leave with goods: not researched.

Not covered: the tax of your home country, including any tax it charges on leaving it or on gains that arose in Indonesia; the tax of a PT PMA and of its shareholders; tax on the sale of shares; inheritance and gifts; VAT and the tax of a person who runs a business in Indonesia; Indonesian citizens who leave, who have their own certificate (PMK 81/2024 Pasal 26); and a person who stays a tax resident of Indonesia while living abroad part of the year (the page on tax residency).

Criminal penalties are not stated on this page: UU 1/2026 adjusted the criminal fines of older laws, and the only sanctions given here are the administrative ones that the texts name.

To the tax office where you are registered: On what date does the part of the year end for me, and by what date must the return for it be filed? Does the extension of 2 months apply to it? Which document do you accept as the document that I have left Indonesia for good? Do you need the return filed before you decide on the deletion of my NPWP? Is anything open on my number, such as an unfiled return, an audit, an objection or a tax debt? Please answer in writing.

To your tax adviser: What is the tax for the part of the year, with my allowance, my withheld tax and my income abroad, if any? Will I be a resident of another country, and does a treaty apply? Which of my income from Indonesia will be withheld at 20 percent after I leave, and can the rate be lower? Where do I keep my books and records for 10 years?

To your employer, if you are employed: What will you withhold in my last month, and will I receive the withholding proof for the part of the year?

Keep every filing receipt, decision and written answer. They are the proof you will be asked for.