Bali Digital Nomad Visa (E33G) in 2026: Requirements, Costs and Tax

Reviewed by Florent Delente, Founder, ILA Global Consulting. Last updated: October 2026.

Indonesia’s digital nomad visa is the E33G Remote Worker visa, officially called Visa Rumah Kedua Pekerja Jarak Jauh. It gives you a one-year limited stay permit (KITAS) to live in Bali or anywhere in Indonesia while you work for a company based outside the country. You need proof of at least USD 60,000 a year in salary or income, an employment contract with a foreign company and USD 2,000 in your bank account, and the government fees total IDR 7,000,000 (about USD 390) (Directorate General of Immigration).

The E33G also has a tax side. A residence permit valid for more than 183 days, the E33G included, makes you an Indonesian tax resident from the day you arrive, and residents are taxed on worldwide income at 5% to 35%, foreign salary included.

This guide is for remote employees, freelancers and online business owners living in Bali, or planning to. The first half covers who actually qualifies for the E33G, what it costs, how to apply, what you can and cannot do once you hold it, and which visa to pick if it does not fit. The second half covers tax: when you become a resident and what that means, each scenario with its tax result, a worked example, how treaties change the answer (with France as the example) and what you then have to file.

Currency note: USD figures in this guide use about IDR 17,900 to USD 1, the Bank Indonesia JISDOR level reported on 2 October 2026 (Katadata Databoks).

E33G at a glance

Source for every row except the currency conversion: Directorate General of Immigration, E33G page.

What is the E33G digital nomad visa?

The E33G came into force on 1 April 2024 (Fragomen; EY). It sits in the “second home” family of visas (the E33 codes) and rests on the Minister of Law and Human Rights Regulation No. 22 of 2023 on Visas and Stay Permits, as amended by Regulation No. 11 of 2024, with the current visa codes set by Minister of Immigration and Corrections Decree No. M.IP-08.GR.01.01 of 2025 (Directorate General of Immigration; Permenkumham 22/2023; Permenkumham 11/2024).

In plain words: it is a temporary residence permit for people whose work and pay come from abroad. You live here, you work on your laptop for your foreign employer, and you leave the Indonesian job market alone.

One correction for anyone reading older articles, including earlier versions of ours: the B211A visa that many Bali guides still recommend is gone. It does not appear in the current visa classification. Its closest successors are the C1 tourist visit visa and the C2 business visit visa (Directorate General of Immigration, visa list). Neither is a residence permit and neither allows remote work as a stated purpose.

If you want a second opinion on your file before you pay any fees, our remote worker visa service starts with an eligibility check of your contract, payslips and bank statements.

Who qualifies for the E33G?

The official requirements are short. Reading them correctly is where most people go wrong.

Sources: Directorate General of Immigration; Fragomen.

Can freelancers and business owners get the E33G?

The rule asks for an employment contract with a company set up outside Indonesia. A salaried remote employee fits cleanly. A freelancer with ten clients and no employer does not, at least on paper.

Founders who own a company abroad, for example in Hong Kong, Dubai or their home country, often apply with an employment contract between themselves and their own company, backed by a year of salary payments. That can work, but officers look at whether the salary is real and regular. A contract signed last month with a single large transfer looks like what it is.

If your income is mostly from contract work, compare the E33G with the other options in the table further down before you apply. A refusal costs you the fees and the time, and you have to explain it on your next application.

How much does the E33G cost?

The government fees, called PNBP (non-tax state revenue), are set out by the Directorate General of Immigration.

Source: Directorate General of Immigration. Fee basis: Government Regulation No. 45 of 2024 on PNBP tariffs.

Budget on top of this for document translation where needed, any agent or adviser fee, and the cost of your local registration after arrival. Older articles quote IDR 2,700,000 (about USD 150), a launch-era figure that no longer matches the official fee page.

How do you apply for the E33G, step by step?

1. Check eligibility first. Match your contract, payslips and statements against the table above. Fix gaps before you open an application.
2. Create an account on the official portal, evisa.imigrasi.go.id. You apply for yourself; no Indonesian sponsor is needed.
3. Upload your documents as PDF or JPEG files: passport, bank statements, income proof, employment contract, photo, CV and itinerary.
4. Pay the fees online. The portal accepts card payment and the SIMPONI state payment system (eVisa portal).
5. Wait about 5 working days. The official processing time counts from when the payment is received (Directorate General of Immigration). The eVisa arrives by email.
6. Enter Indonesia within 90 days of issue. If you miss the window, the visa lapses and you start again.
7. Get your ITAS at the border. Your limited stay permit and re-entry permit are issued automatically when the immigration officer admits you. There is no separate collection step.
8. Register locally. Report your address in Bali or wherever you live. Our residency certificate (SKTT) service covers the local registration many banks and offices ask for.

Most people apply from abroad. Changing from a visa on arrival or a C1 visit visa to the E33G while you are already in Indonesia is sometimes possible through a transfer of status. Do not plan your move around it until it is confirmed for your case.

How long can you stay, and can you extend the E33G?

You get one year from the date you enter. The KITAS can be extended online through the eVisa portal and can be transferred to another type of stay permit if your situation changes (Directorate General of Immigration).

EY and Fragomen both reported at launch that the E33G is renewable for one additional year, which gives two years in total (EY; Fragomen). Start the extension at least 30 days before expiry. Our Bali visa extension guide walks through the online process and the timing traps.

If you plan to stay longer than two years, think about the next permit early. A remote worker who later buys property, sets up a company or reaches 55 has other routes, compared below.

What can you do, and what is not allowed, on an E33G?

Source: Directorate General of Immigration.

In Bali the line gets blurred quickly. These are the situations that cause problems:

• Invoicing a local villa, café or brand for photography, design or marketing.
• Running paid yoga, surf or coaching sessions for people on the island.
• Being paid by an Indonesian company, even into a foreign account.
• Working “for” a foreign employer that is really a front for a business operating in Bali.

If you want to earn from the Indonesian market, the right structure is a company (PT PMA) and an investor KITAS, not an E33G.

Overstaying is expensive. Under Government Regulation No. 28 of 2019, an overstay of up to 30 days costs IDR 1,000,000 (about USD 56) per day, and an overstay of more than 60 days leads straight to deportation and an entry ban (Directorate General of Immigration).

Can you bring your family on an E33G?

The E33G page itself does not cover dependants. Family members of a KITAS holder apply under the family visa codes: E31B for the spouse of an ITAS or ITAP holder and E31E for the child of an ITAS or ITAP holder (Directorate General of Immigration, visa list). Their permits normally follow the length of the main holder’s permit.

When the E33G launched in 2024, Fragomen noted that immigration had not yet confirmed whether dependants could accompany E33G holders (Fragomen). Apply for the main holder first, then file the family applications as soon as the E33G is issued, so nobody is left on a short visit visa.

What does an E33G KITAS change in daily life?

A KITAS makes you a temporary resident, which opens doors that a visit visa does not:

• Bank account. Indonesian banks generally ask for a KITAS before opening a full personal account.
• Driving licence. You can apply for an Indonesian licence (SIM) with your KITAS. See our driving licence service.
• Vehicles and long leases. Buying and registering a car or motorbike, and signing long rental contracts, become simpler.
• Property. Foreigners with a residence permit can own a house or apartment under Hak Pakai (right of use) under Government Regulation No. 18 of 2021, subject to minimum prices set by the land ministry (Detik Finance). Read the title and the seller’s paperwork with a lawyer before paying anything; our real estate team handles due diligence.

Is the E33G the right visa for you? Alternatives compared

Sources: B1, C1, D1, E33G, E33, E33E on the Directorate General of Immigration site.

A short way to decide:

• Staying under six months? A C1 visit visa is cheaper. It does not make you a resident, so no bank account or local licence.
• Earning USD 60,000+ from a foreign employer and staying a year or two? The E33G is the cleanest fit.
• Planning five years or more, or bringing a family? Compare the second home visa. The deposit is high, but the permit is long and stable.
• 55 or older? Look at the retirement visa.
• Earning from Indonesian clients? You need a company and an investor KITAS.

For the full picture across every residence option, read our KITAS overview for Bali and our guide to working legally in Bali.

Do you pay tax in Indonesia on an E33G?

Yes, in many cases, and this is the part most E33G articles get wrong. Indonesia taxes you once you are a tax resident, and a residence permit valid for more than 183 days, including the E33G remote worker KITAS, makes you a resident from the day you arrive. Residents are taxed on worldwide income at 5% to 35%, foreign salary included (Grant Thornton). We have found no regulation, circular or tax office ruling that exempts E33G holders’ foreign income, and the tax office in Bali said in June 2026 that resident foreigners must report income from abroad (DGT, KPP Pratama Singaraja). If you stay on visit visas for less than 183 days in any 12 months and earn nothing from Indonesia, you are generally outside Indonesian income tax.

If you already know you are resident, ILA’s tax declaration service registers you and files your return in Coretax.

When does a digital nomad become an Indonesian tax resident?

Your visa decides whether you may stay. Your tax status is a separate test, set by Article 2(3) of the Income Tax Law. You are a resident (subjek pajak dalam negeri) if any one of these is true:

1. You live in Indonesia: a place you can use at any time that is not a stopover, with your main personal, social or economic life here.
2. You are physically in Indonesia for more than 183 days in any 12 month period. The days need not be consecutive, the period can cross two calendar years, and part of a day counts as a day.
3. You are in Indonesia during a tax year and intend to reside here.

The Directorate General of Taxes (DGT) restated these tests in PER-23/PJ/2025, issued in December 2025. Under its Article 4(3), the documents that show an intention to reside include an ITAS (the KITAS) or a limited stay visa valid for more than 183 days, a KITAP, a work or business contract of more than 183 days, a lease of more than 183 days, and proof that your family has moved here (DDTCNews, 24 August 2026). Minister of Finance Regulation 18/2021 makes the same point: an ITAS valid for more than 183 days is one of the documents that shows that intention (Grant Thornton).

So the E33G, a one-year ITAS, makes you resident from arrival. A one-year villa lease does the same even on a visit visa. The 183 day count is the fallback for people with neither.

Is foreign income tax free on the E33G visa?

This is the most repeated claim about the E33G, and it is the one to be careful with. Here is what we found when we went looking for the legal basis.

The visa rules say nothing about tax. The regulations behind the E33G, set out above, are immigration instruments (Permenkumham 22/2023; Permenkumham 11/2024). An immigration regulation cannot exempt income from tax; only the tax laws and their implementing rules can.

No tax instrument creates an exemption. KPMG Indonesia said in December 2024 that “there is no specific regulation” on the taxation of remote workers, so the general rules apply (Pajak.com, December 2024). The DGT’s December 2025 regulation then confirmed that an ITAS of more than 183 days is evidence of residence (above). We found no circular from the Directorate General of Immigration, and no DGT ruling, that sets aside these rules for E33G holders.

The tax office says the opposite in Bali. In June 2026, the Singaraja tax office briefed sponsors and visa agents in Buleleng on foreigners’ tax. Its message: a foreigner who is a resident with income above the non-taxable allowance must hold a tax number (NPWP) and file; residents report income from Indonesia and from abroad; tax paid abroad can be credited; and there is no exception for retirement permit holders (DGT, KPP Pratama Singaraja, June 2026).

Where the “tax free” idea comes from. In 2021 and 2022, the Tourism Ministry promoted a planned five-year digital nomad visa under which remote workers would pay no Indonesian tax “as long as their income derives from businesses based outside of Indonesia” (Moores Rowland, July 2022). That visa was a proposal. What was enacted in 2024 is the E33G: a one-year permit with no tax provision. Separately, Indonesia does not tax on a remittance basis: foreign income is taxable for a resident whether or not you transfer it to Indonesia.

What the E33G does do: it lets you live here legally while you work for a company outside Indonesia, and it bars you from earning from Indonesian sources. That keeps your income foreign-sourced, which matters for treaties, but it does not make it tax free.

Can you use the four-year foreign expert exemption?

Probably not. Since the 2020 Job Creation Law, a foreign resident with “certain expertise” can be taxed only on Indonesian-source income for the first four tax years of residence. The conditions in PMK 18/2021 are narrow (DGT article, 3 September 2021):

• You hold one of 25 positions listed in Annex II of PMK 18/2021, with expertise in science, technology or mathematics, and a duty to transfer knowledge.
• You prove it with a certificate from a government-recognised body, a degree and/or at least five years of experience.
• You apply to the DGT and get approval; nothing is automatic.
• You give up treaty benefits for those years.

KPMG’s view is that this regime fits foreign workers employed by Indonesian entities, not remote workers paid from abroad (Pajak.com). Our older posts suggested digital nomads “can apply for a remote worker tax exemption” under PMK 18/2021. That overstated it. If your role is genuinely on the list, we can check your file, but do not budget on it.

What is your tax position? Scenarios compared

Sources: Income Tax Law and UU HPP; PER-23/PJ/2025 via DDTCNews; DGT Singaraja; PwC, Taxes on personal income.

How much tax would an E33G holder pay? A worked example

Sophie is single and holds an E33G. She earns the equivalent of IDR 1,290,000,000 a year (about USD 72,000) from a foreign employer, lives in Canggu for the whole of 2027 and has no other income. She has given up her home abroad, so under any treaty she is resident in Indonesia.

• Gross salary: IDR 1,290,000,000
• Less non-taxable allowance (single, TK/0): IDR 54,000,000
• Taxable income: IDR 1,236,000,000 (before any deductible expenses)

Tax: 5% x 60,000,000 = IDR 3,000,000; 15% x 190,000,000 = IDR 28,500,000; 25% x 250,000,000 = IDR 62,500,000; 30% x 736,000,000 = IDR 220,800,000. Total IDR 314,800,000, about USD 17,590, or 24.4% of her salary.

Nobody withholds this for her, because her employer is not Indonesian. She pays the full amount with her annual return by 31 March 2028. From then on she pays monthly instalments (PPh 25) of about one twelfth of the previous year’s tax by the 15th of each month (PwC, Tax administration).

If her employer’s country also withheld tax on the same salary, Sophie claims a foreign tax credit, capped at the Indonesian tax on that income, or asks the other country to stop withholding under the treaty. Brackets and allowances are in our guide to Indonesian tax rates.

How do tax treaties change the answer?

Indonesia has double tax treaties with most countries remote workers come from. Two articles do most of the work.

Residence (Article 4 in most treaties). If both Indonesia and your home country treat you as resident, the treaty picks one: first where you have a permanent home available, then your centre of vital interests (family, economic ties), then where you habitually live, then nationality or agreement between the tax offices. Keeping a flat at home “just in case” can be enough to keep you treaty resident there.

Employment income (Article 15 in most treaties). Salary is taxable in your country of residence, unless the work is physically done in the other country. In that case the other country may tax it, unless you are there 183 days or less in the relevant period, your employer is not resident there and no local branch bears the cost. A nomad on an E33G who works from Bali all year fails the 183 day condition. So Indonesia keeps the right to tax the salary for the days worked in Indonesia, even if the treaty makes you resident at home. Your home country then gives relief.

Freelancers (Article 14 in older treaties such as France’s). Independent income is taxable at home unless you have a fixed base regularly available in Indonesia. A dedicated office or desk you use day after day can be argued to be one.

Your employer’s risk. A remote employee who negotiates or signs contracts for the employer from Bali can create a permanent establishment, making the employer taxable in Indonesia. If you are senior or in sales, tell your employer before you move.

What changes for French digital nomads?

France and Indonesia signed their treaty in 1979 (treaty text, impots.gouv.fr). For a French remote worker in Bali:

• French residence. Under article 4 B of the French tax code you stay French resident if your home (foyer) or main place of stay, your main professional activity, or the centre of your economic interests is in France (BOFiP, BOI-IR-CHAMP-10). Working remotely for a French employer is a strong link.
• Tie-breaker (Art. 4 of the treaty). If both countries claim you: permanent home, then centre of vital interests, then habitual abode.
• Salary (Art. 15). Taxable where the work is physically done. Exemption from Indonesian tax only if you stay no more than 183 days in any twelve month period, your employer is not Indonesian and no Indonesian establishment bears the cost. The treaty counts any twelve months, not the calendar year.
• Relief in France (Art. 24). Most income Indonesia may tax under the treaty, salary included, is exempt in France but counted to set your French rate. Dividends, interest and royalties stay taxable in France with a credit for Indonesian tax.

In practice: if you live in Bali on an E33G and have left France, your salary is taxed in Indonesia and you file as a non-resident in France for any French income. If you keep your home and family in France and work from Bali for more than 183 days, Indonesia can still tax the salary for the Bali days and France exempts it with progressivity. Either way, update your situation with your French tax office and ask your employer to stop French withholding on income France no longer taxes (impots.gouv.fr, leaving France). Our retirement guide covers French pensions.

What must you do once you are an Indonesian tax resident?

1. Register for an NPWP by the end of the month after your income passes the non-taxable allowance, in Coretax with your passport and KITAS. Our NPWP guide shows the steps.
2. Keep records: payslips, contract, bank statements, foreign tax certificates, your entry and exit dates.
3. File your annual return by 31 March for the previous year. Report worldwide income and your assets and debts at 31 December, including foreign bank accounts and property.
4. Pay the balance with the return, then monthly instalments from the following year.
5. Claim foreign tax credits or treaty relief on the return, with proof of tax paid abroad.
6. Close the file when you leave: file a final return and ask for inactive status or deletion of your NPWP.

Bank data travels too. Indonesian banks report accounts held by foreign tax residents under the OECD Common Reporting Standard, and your home country’s banks report your accounts to Indonesia once you are resident here; see our bank account guide.

What about tax for freelancers and online business owners?

Freelancers with many clients do not fit the E33G cleanly (see the freelancer section above), and founders who pay themselves a salary from their own offshore company should expect questions about substance from immigration and from both tax offices.

If you sell to Indonesian clients, or want to, the legal route is a company (PT PMA) with an investor KITAS. The company pays 22% corporate tax, with a discount for small turnover; the 0.5% turnover tax is no longer open to new ordinary PTs since PP 20/2026 took effect on 22 April 2026, and income from independent professional work, including influencers and content creators, is excluded from it even for individuals (Investortrust, 2 June 2026). See our PT PMA setup guide and our guide to working legally in Bali.

Common E33G visa and tax mistakes, and how to avoid them

• Income proof that does not add up. A contract says USD 6,000 a month, but bank credits show USD 3,500. Officers compare them. Bring payslips and statements that match.
• Freelance income dressed up as a salary. A one-page contract with a friend’s company invites refusal or later problems. Be honest about your structure and pick the visa that fits it.
• Missing the 90-day entry window. Book your flight before the eVisa expires, not after.
• Short passport validity. A passport expiring in eight months limits your permit. Renew first.
• Forgetting the family. Dependants need their own applications. Plan them alongside yours.
• Treating the E33G as a work permit for Bali. Local clients and local pay are off limits. A Bali photo shoot or a yoga class paid locally is Indonesian income and a breach of the E33G, and misuse of a stay permit can end in deportation.
• Believing the E33G is a tax exemption. It is a residence permit. A one-year KITAS makes you resident for tax, not exempt. Get advice before your first full year, not after.
• Counting 183 days by calendar year. The test runs over any 12 months, and a long lease or a KITAS can make you resident sooner.
• Assuming foreign income is safe if it stays abroad. Indonesia has no remittance basis.
• Keeping one foot in each country without checking the treaty. You can end up resident in both and paying twice until you claim relief.
• Not keeping proof of foreign tax. Without it, no credit.

Get your E33G and your tax right the first time

ILA Global Consulting works with remote workers in Bali and Jakarta on E33G applications, family visas, extensions and the tax questions that follow. We review your documents before anything is filed and tell you plainly if another visa fits better.

The cheapest time to plan your tax is before you arrive or before your first 31 March in Indonesia. ILA’s tax team in Bali looks at your visa, contract, home country ties and treaty, tells you where you are taxable and files what is needed in Coretax, in English or French. Book a consultation, or see our remote worker visa service and our accounting and tax services.

Want this guide offline? Get the free PDF version, or browse all 27 free ILA guides.

Frequently asked questions

What is the minimum income for the Indonesia digital nomad visa?

USD 60,000 a year in salary or income, about IDR 1.07 billion, shown through your bank account, plus at least USD 2,000 in savings over the last three months.

How much does the E33G visa cost in 2026?

Government fees total IDR 7,000,000, about USD 390: IDR 500,000 for the visa, IDR 2,000,000 verification, IDR 3,000,000 for the one-year ITAS and IDR 1,500,000 for the re-entry permit. Adviser fees are extra.

How long does the E33G application take?

About five working days after the fee is paid. You then have 90 days to enter Indonesia, and your KITAS is issued at the border.

Can I work for Indonesian clients on an E33G?

No. The E33G is for work for a company based outside Indonesia. Selling goods or services in Indonesia is not allowed unless your foreign job requires it.

Can I extend the E33G beyond one year?

Yes. The KITAS can be extended online, and at launch the renewal was for one extra year. You can also switch to another stay permit, such as the second home visa, if your situation changes.

Do digital nomads pay tax in Bali?

If they are Indonesian tax residents, yes, on worldwide income at 5% to 35%. You become resident with a KITAS valid for more than 183 days, a long lease or more than 183 days of presence in any 12 months. Get advice on your home country, treaty and employer set-up before you move.

Is foreign income tax free with the E33G visa?

We found no legal basis for that. The E33G is an immigration permit with no tax provision, and the DGT treats an ITAS of more than 183 days as evidence of residence. Residents report foreign income, with credits for tax paid abroad.

Do I need an NPWP on an E33G?

Yes, if your income is above the non-taxable allowance (IDR 54 million a year for a single person). Register in Coretax by the end of the following month.

I am French and work remotely from Bali. Where do I pay tax on my salary?

If you work from Bali for more than 183 days in any twelve months, Indonesia can tax the salary for the Bali days under Article 15 of the treaty. France exempts it but uses it to set your rate if you remain French resident.

Sources

1. Directorate General of Immigration: E33G Visa Rumah Kedua Pekerja Jarak Jauh
2. Directorate General of Immigration: Daftar Visa Indonesia (visa list)
3. Directorate General of Immigration: B1 Visa on Arrival
4. Directorate General of Immigration: C1 Visa Kunjungan Wisata
5. Directorate General of Immigration: D1 Visa Kunjungan Wisata (multiple entry)
6. Directorate General of Immigration: E33 Visa Rumah Kedua Golden Visa
7. Directorate General of Immigration: E33E Visa Rumah Kedua Lansia
8. Directorate General of Immigration: Overstay and deportation explained (2023)
9. Directorate General of Immigration: Official eVisa portal
10. JDIH BPK: Permenkumham No. 22 of 2023 on Visas and Stay Permits
11. JDIH BPK: Permenkumham No. 11 of 2024 amending Permenkumham No. 22 of 2023
12. Fragomen: Indonesia, Remote Worker Visa Implemented (April 2024)
13. EY Global Tax Alert: Indonesia implements new visa for remote workers (17 April 2024)
14. Detik Finance: Fakta-fakta warga asing boleh punya rumah di RI
15. Katadata Databoks: Rupiah exchange rate (2 October 2026)
16. Grant Thornton: Expatriate tax in Indonesia
17. DGT: KPP Singaraja briefs sponsors and visa agents on foreigners’ tax (June 2026)
18. DDTC legal database: PER-23/PJ/2025 on domestic and foreign tax subjects
19. DDTCNews: When a foreigner becomes a resident taxpayer (24 August 2026)
20. Pajak.com: KPMG on remote workers’ tax position (December 2024)
21. Moores Rowland: The planned tax-free digital nomad visa (July 2022)
22. JDIH Kemenkeu: PMK 18/PMK.03/2021
23. DGT article: When foreigners are taxed only on Indonesian income (3 September 2021)
24. JDIH BPK: Law 7/2021 on Harmonisation of Tax Regulations (UU HPP)
25. PwC Worldwide Tax Summaries: Indonesia, Taxes on personal income (reviewed 11 June 2026)
26. PwC Worldwide Tax Summaries: Indonesia, Tax administration (reviewed 11 June 2026)
27. impots.gouv.fr: France and Indonesia tax convention
28. BOFiP: BOI-IR-CHAMP-10, French tax domicile
29. impots.gouv.fr: Leaving France, what to do
30. Investortrust: PP 20/2026 limits the 0.5% final tax (2 June 2026)