Reviewed by Florent Delente, Founder, ILA Global Consulting. Last updated: October 2026.
The NPWP (Nomor Pokok Wajib Pajak) is Indonesia’s taxpayer identification number. Since 1 January 2025 you register for it online in Coretax, the tax office’s new system, and the number is either your 16 digit population number (NIK) or a 16 digit NPWP issued by the system. A foreigner on a KITAS who earns more than IDR 54,000,000 a year (about USD 3,020) must register by the end of the month after that income is received. There is no government fee, and a complete application is decided within a few working days.
This guide is for foreigners living in Indonesia on a KITAS or KITAP: employees, PT PMA directors, remote workers on the E33G, retirees and landlords. It covers who needs an NPWP, the documents, the Coretax steps, what you must file once you have one, and how to close it when you leave. ILA’s NPWP and VAT registration service handles the registration and the first Coretax set-up for clients who prefer not to do it alone.
USD amounts are approximate, at IDR 17,900 per USD (Katadata, 5 October 2026).
What is an NPWP, and what changed with Coretax?
The NPWP identifies you in every dealing with the Directorate General of Taxes (DGT): withholding by your employer, your annual return, property purchases, and the tax status checks that banks and government offices run. Three changes in the last few years matter:
- The number format. Under PMK 112/2022, resident individuals use their NIK as their NPWP once it is activated, while non-resident individuals, companies and government bodies use a 16 digit NPWP. Branches get a separate business location number (NITKU). The old 15 digit numbers were phased out across all services in 2024.
- Coretax. Since 1 January 2025, registration, returns and payments run through Coretax under PMK 81/2024, which has since been amended four times, most recently by PMK 1/2026 (JDIH Kemenkeu). PMK 81/2024 makes electronic the default and keeps in-person filing at a tax office for cases where online is not possible.
- No more EFIN. The Electronic Filing Identification Number that older guides (including ours) told you to request is no longer needed to log in or file. Your Coretax account and a DGT authorisation code (KO DJP) replace it (Pajakku, 12 February 2026).
Under the regulation, a “resident” (penduduk) means an Indonesian citizen or a foreigner who lives in Indonesia (DGT, July 2022). That matters for the next question.
Can a foreigner use the NIK as the NPWP?
Sometimes. Foreigners who live in Indonesia and have registered with the civil registry (Dukcapil) hold an NIK: KITAS holders receive it on their residence certificate (SKTT), and KITAP holders on a foreigner’s e-KTP. Because PMK 112/2022 treats foreign residents as residents, the DGT can use that NIK as the NPWP once it is activated in Coretax. A foreigner without an NIK, or one registering as a non-resident, gets a system-generated 16 digit NPWP.
Either number works the same way. What matters is that your employer, bank and landlord use the number that is actually active in Coretax. If you do not yet have an SKTT, ILA can arrange the residency certificate alongside the tax registration.
Do you need an NPWP as a foreigner?
You must register when you are an Indonesian tax resident with income above the non-taxable allowance (PTKP), or when you run a business or freelance activity in Indonesia. Under PMK 81/2024, individuals with income above PTKP register no later than the end of the month after they receive that income, and individuals with a business register within one month of starting it (IKPI, 27 December 2024).
A KITAS valid for more than 183 days makes you a resident from arrival (DDTCNews on PER-23/PJ/2025). In June 2026 the Singaraja tax office in north Bali told sponsors and visa agents that a resident foreigner with income above PTKP “must have an NPWP”, that income from abroad is reported too, and that retirement permit holders are not exempt (DGT, KPP Pratama Singaraja).
| Your situation | NPWP needed? | Why |
|---|---|---|
| Working KITAS (E23), employed by an Indonesian company | Yes | Resident with salary; employer withholds against your number, 20% more if you have none |
| PT PMA director or shareholder on an investor KITAS (E28A) | Yes | Resident; the company lists its directors as persons in charge in Coretax and files its return through them |
| Remote worker on the E33G | Yes, if foreign salary exceeds PTKP | Resident from arrival; worldwide income reportable. See our digital nomad tax guide |
| Retiree on E33F or second home visa with a pension above PTKP | Yes | Resident; a treaty may still leave the pension taxable only at home, but you file |
| Spouse KITAS holder with no income of their own | Usually no | Covered by the family unit; can register separately if needed |
| Foreigner renting out property in Indonesia | Yes | Final 10% tax on rent, paid and reported under your number |
| Non-resident with Indonesian income only (no KITAS) | Generally no | The payer withholds 20% (or the treaty rate); register only if you have a permanent establishment |
| Tourist or visit visa holder staying under 183 days | No | Not resident, no Indonesian income |
Sources: PMK 81/2024; DGT Singaraja, June 2026; PwC, Withholding taxes.
The old version of this guide said the NPWP is mandatory “from age 21”. Age is not the test. The test is residence plus income above PTKP, or business activity.
What documents do you need?
| Document | Who needs it | Notes |
|---|---|---|
| Passport | Everyone | Clear colour scan of the photo page |
| KITAS or KITAP | Everyone | Must be valid; the e-KITAS PDF is accepted |
| Active email address | Everyone | Coretax sends your temporary password and notices here |
| Indonesian mobile number | Everyone | For verification codes; registered in your own name |
| Address in Indonesia | Everyone | SKTT, lease or domicile letter; must match where you actually live |
| NIK (SKTT or foreigner’s e-KTP) | If you have one | Lets the DGT activate your NIK as NPWP |
| Business licence (NIB) or lease contract | Only if you have a business or rental income | Shows the business or rental activity |
| Marriage certificate and family details | If married or with dependants | Sets your PTKP status |
Sources: Bisnis, 28 January 2026 (passport and KITAS or KITAP for foreigners); PMK 81/2024 (email and phone validation).
How do you register for an NPWP in Coretax, step by step?
- Open the Coretax portal at coretaxdjp.pajak.go.id and choose the registration option (“Daftar di sini”).
- Select the taxpayer type: individual (orang pribadi), and foreign national.
- Fill in your identity data exactly as in your passport and KITAS. Mismatched spellings are the most common reason for a rejection.
- Enter your Indonesian address, email and phone number. You will validate the email and phone with codes.
- Declare your income type: employment, business or freelance, or other income. This sets which returns Coretax expects from you.
- Upload the documents listed above as PDF or JPEG files.
- Submit and download the receipt. Once the application is verified, the NPWP and the registration certificate are issued electronically (Bisnis, 28 January 2026).
- Activate your Coretax account with the email and phone on file, change the temporary password and create a passphrase (detikFinance, 16 January 2026).
- Request your DGT authorisation code (KO DJP) or electronic certificate under Portal Saya. You need it to sign your annual return.
If the online route fails, for example because the system cannot verify your foreign identity, you can apply at your local tax office (KPP Pratama) for the area where you live. In Bali that is the KPP covering your regency or district.
How long does it take, and what does it cost?
There is no government fee to register for an NPWP. PMK 81/2024 sets a deadline of 1 to 5 working days for decisions on registration and data change requests (IKPI, 27 December 2024). Delays usually come from a name that does not match the passport, a KITAS that expires soon or an address the system cannot place.
The NPWP is issued as an electronic document. Keep the PDF of the registration certificate (SKT); employers, banks and notaries ask for it.
| Step | Typical time | Cost |
|---|---|---|
| Gathering documents | 1 to 3 days (longer if you still need an SKTT) | Translation or SKTT costs only, if any |
| Coretax registration and verification | 1 to 5 working days | None |
| Coretax account activation | Same day | None |
| KO DJP or electronic certificate | Same day, usually | None |
What do you have to do once you have an NPWP?
Getting the number creates obligations. The main ones for a foreign resident:
- Give your number to your employer, so it withholds income tax (PPh 21) under your name and issues your annual withholding slip. Without a number, withholding is 20% higher, and the 2% services withholding under PPh 23 doubles (Income Tax Law Art. 21(5a) and 23(1a), as amended by UU HPP).
- File your annual return (SPT Tahunan) by 31 March for the previous calendar year, in Coretax, signed with your KO DJP. Report all income, Indonesian and foreign, and your assets and debts at 31 December.
- Pay monthly instalments (PPh 25) if part of your income has no withholding, for example a foreign salary or a business. Payment is due by the 15th of the following month (PwC, Tax administration).
- Update your data in Coretax when your address, family status or KITAS changes.
Rates, brackets and allowances are set out in our guide to Indonesian tax rates.
Do you have to file a return if you have no income?
Yes, as long as your NPWP is active. A registered taxpayer with no taxable income files a nil return. The old post was right on this point, and it is the obligation people most often miss: a director of a dormant PT PMA, a retiree whose pension is taxed at home, a spouse who registered for a bank account.
If your income has stopped or is below PTKP, you can ask for inactive status (non-efektif or nonaktif) instead. Under PER-7/PJ/2025, an individual qualifies if they have stopped their business, have no income or income below PTKP, are becoming a non-resident or no longer meet the subjective and objective requirements. The tax office decides within 5 working days of the receipt (DDTCNews, 28 March 2026). PMK 81/2024 sets the criteria for taxpayers who are exempt from filing annual returns, and these situations are among them, so you do not file while the status lasts (IDN Times, 9 March 2026). Reactivate before you earn again.
What happens to your NPWP when you leave Indonesia?
You have two options, and the difference matters if you might come back.
| Inactive status | Deletion of the NPWP | |
|---|---|---|
| When it fits | You stop earning or become non-resident, but may return | You leave Indonesia permanently |
| Legal criterion | PER-7/PJ/2025, Art. 34(2) | Left Indonesia “for ever” (meninggalkan Indonesia untuk selama-lamanya); for a former resident, no longer resident |
| Proof | Statement and supporting documents | Document showing permanent departure (for example, KITAS cancellation or exit permit) |
| Decision time | 5 working days | Up to 6 months from a complete application |
| Can you reuse it? | Yes, reactivate | No, you would register again |
Sources: DDTCNews, 28 March 2026; DDTCNews, 17 July 2025.
To apply for deletion in Coretax: Portal Saya, then Penghapusan & Pencabutan, choose “Penghapusan NPWP”, give the reason, upload the proof and download the receipt. The tax office examines the file before it decides. In practice, that means your last returns must be filed and any tax owed paid. File a final annual return for your year of departure before you go, and keep the confirmation: you may need it for your new country’s tax office.
What are the penalties for not having an NPWP or not filing?
| Failure | Consequence |
|---|---|
| Earning employment income without an NPWP or active NIK | PPh 21 withheld at a rate 20% higher |
| Receiving services or rental payments without an NPWP | PPh 23 withheld at double the rate |
| Late annual personal return | IDR 100,000 per return |
| Late payment of tax due | Monthly interest based on the Ministry of Finance reference rate plus a surcharge, for up to 24 months |
| Deliberately not registering or not filing, causing loss to the state | Criminal offence under UU KUP Art. 39: 6 months to 6 years in prison and a fine of 2 to 4 times the unpaid tax |
Sources: PwC, Tax administration; PwC, Withholding taxes; UU KUP as amended by UU HPP.
In 2026, because of Coretax start-up problems, the DGT waived the IDR 100,000 fine for individuals who filed their 2025 return by 30 April 2026 (DDTCNews, 31 March 2026). The legal deadline did not move.
The bigger practical risk is not the fine. A PT PMA cannot complete its own tax filings cleanly if its director’s personal tax status is not in order, and an unresolved tax file follows you into KITAS renewals, property purchases and company changes.
How does a company get its NPWP?
A PT PMA receives its own NPWP as part of incorporation, and the company is then set up in Coretax with its directors as persons in charge. Each director needs a personal NPWP or activated NIK for that link to work. The steps, timing and documents for the company side are in our PT PMA setup guide, and ILA’s accounting and tax team handles the monthly filings once the company is running.
Common NPWP mistakes foreigners make
- Registering, then never filing. Every active NPWP expects a return each year, even a nil one.
- Leaving Indonesia without closing the file. Unfiled returns pile up while you are away and resurface when you come back on a new permit.
- Using a name that does not match the passport. Coretax matches data across immigration, banks and employers.
- Letting the KITAS expire in Coretax. Update your permit data at each renewal, or account access and signing can fail.
- Thinking a treaty means no return. A treaty may remove Indonesian tax on a pension or salary, but you claim that relief on the return.
- Asking an agent for “a quick NPWP” for a bank account. Registering makes you a taxpayer with filing duties. Register because you need to, and plan the filings.
Get your NPWP and Coretax set up properly
ILA registers foreign residents for an NPWP, activates their Coretax account, sets up the authorisation code and files the first annual return, in English, French or Indonesian. Contact our team or see our tax declaration service.
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Frequently asked questions
Can a foreigner get an NPWP in Indonesia?
Yes. A foreigner with a KITAS or KITAP registers in Coretax with a passport, the stay permit, an email address, an Indonesian phone number and an Indonesian address. Residents with income above PTKP must register.
Is the NPWP 15 or 16 digits now?
16 digits. Resident individuals use their activated NIK; others receive a 16 digit NPWP. The old 15 digit format was phased out in 2024.
How long does it take to get an NPWP?
PMK 81/2024 sets 1 to 5 working days for a decision on a complete application. There is no government fee.
Do I still need an EFIN to file my tax return?
No. Since Coretax, you log in with your Coretax account and sign with a DGT authorisation code (KO DJP) or electronic certificate.
I have an NPWP but no income. Do I have to file?
Yes, a nil return each year, unless you apply for inactive status, which the tax office decides within 5 working days.
Does a remote worker on the E33G need an NPWP?
Usually yes. The E33G is a one-year KITAS, which makes you a tax resident from arrival, and a foreign salary above PTKP triggers registration.
How do I close my NPWP when I leave Indonesia for good?
Apply for deletion in Coretax with proof of permanent departure, after filing your final return. The tax office has up to 6 months to decide.
Sources
- PMK 81/2024 on tax provisions for the Coretax system, JDIH Kemenkeu (PDF)
- PMK 1/2026, fourth amendment to PMK 81/2024, JDIH Kemenkeu (22 January 2026)
- Coretax DJP portal
- Hukumonline: The new NPWP format under PMK 112/2022
- DGT: NIK activation and 16 digit NPWP (July 2022)
- DGT: KPP Singaraja briefs sponsors and visa agents on foreigners’ tax (June 2026)
- DDTCNews: Revised criteria for resident individuals, PER-23/PJ/2025 (30 January 2026)
- IKPI: Registration procedure under PMK 81/2024 (27 December 2024)
- Bisnis: How to register for an NPWP online in Coretax (28 January 2026)
- detikFinance: Activating a Coretax account (16 January 2026)
- Pajakku: Is EFIN still needed under Coretax? (12 February 2026)
- DDTCNews: Inactive status decided within 5 working days, PER-7/PJ/2025 (28 March 2026)
- DDTCNews: How to delete an individual NPWP in Coretax (17 July 2025)
- DDTCNews: 2026 annual return penalty relief for individuals (31 March 2026)
- IDN Times: Who is exempt from filing an annual return under PMK 81/2024 (9 March 2026)
- PwC Worldwide Tax Summaries: Indonesia, Tax administration (reviewed 11 June 2026)
- PwC Worldwide Tax Summaries: Indonesia, Withholding taxes (reviewed 11 June 2026)
- Law 7/2021 on Harmonisation of Tax Regulations (UU HPP), JDIH BPK
- Katadata: Rupiah at IDR 17,916 per USD (5 October 2026)
