Indonesia day-count rules

Spending time in Indonesia? The rules below can affect tax residency and visa and travel limits. This page brings Indonesia’s day-count rules together in one place — each explained in plain English, with links to the official sources.

Indonesia — 183-Day Tax ResidencyIndonesia's 183-day tax residency rule: more than 183 days in any rolling 12-month window from arrival makes you a resident tax subject. UU PPh Art. 2(3) explained.>183 days / any 12 months

Indonesia — D2 Business Visa (60 Days Per Visit)How Indonesia's D2 multiple-entry business visa works: each entry grants a 60-day stay, extendable twice to 180 days per visit, with the visa valid 1-5 years and unlimited re-entries.60 days / visit (extendable to 180)