Last Updated:April 2026
Indonesia — the world's fourth most populous country — hosts a significant expatriate community in Jakarta, Bali, and other major cities. The Indonesian tax system combines a residence-based approach with withholding at source for most employment income. For departing foreign nationals, the JHT (old-age savings) withdrawal and the NPWP (tax number) deregistration are the primary tax departure issues, alongside the BPJS Kesehatan healthcare continuity gap.
Australia is the most common English-speaking destination for departing Indonesian expats and Indonesian nationals emigrating abroad.
Indonesia-Australia DTA (1992): Governs double taxation. Key provisions: employment income taxed where work is performed; Indonesian pensions/JHT paid to Australian residents: covered under DTA pension article — typically taxable only in Australia; Indonesian rental income: taxable in Indonesia (source) and Australia (residence) — FTC for Indonesian withholding tax on Australian return; Indonesian dividends: 15% Indonesian withholding (or 10% for 10%+ shareholdings) — FTC in Australia.
JHT withdrawal timing for Australia: If you withdraw your JHT balance before establishing Australian tax residency: the proceeds may not be assessed by the Australian Tax Office (ATO). If you become an Australian tax resident before withdrawing: the JHT proceeds may be taxable as foreign pension income on your Australian return. Timing the withdrawal to occur before your first Australian tax residency date could reduce Australian tax — seek specialist advice.
Indonesian bank accounts and FATCA/CRS: Indonesian bank accounts are reportable under CRS. As an Australian tax resident, your Indonesian accounts will be automatically reported to the ATO. Declare them on your Australian tax return via foreign income declarations.
CountryTaxCalc.com is reader-supported. When you use our partner links, we may earn a commission at no cost to you. Learn more about our affiliate partnerships
★ 4.3 Trustpilot · 287,413 reviews
Move your JHT proceeds and Indonesian savings internationally at the real exchange rate. Wise provides competitive IDR transfers at significantly lower cost than Indonesian banks.
⚠ For currency exchange only — not a bank account replacement.
Transfer Indonesian Rupiah Internationally with Wise →★ 4.2 Trustpilot · 3,259 reviews
Your BPJS Kesehatan coverage ends on departure from Indonesia. SafetyWing provides worldwide expat health insurance for those between Indonesian and their next country's coverage.
⚠ Not a replacement for comprehensive private health insurance in high-cost countries.
Get Health Insurance After Leaving Indonesia →JHT withdrawal process for departing non-citizens: (1) Apply via JMO app (Jamsostek Mobile — the BPJS Ketenagakerjaan mobile app — available on iOS and Android) or visit a BPJS Ketenagakerjaan branch office. Online via JMO is faster and does not require in-person attendance. (2) Required documents for non-citizen full withdrawal: BPJS Ketenagakerjaan card (Kartu Peserta); KITAS/KITAP (temporary or permanent stay permit) — or proof of cancellation; Indonesian KTP or foreign passport; resignation or termination letter from Indonesian employer; Indonesian bank account (for payment); optional: proof of departure (flight ticket, visa cancellation). (3) Application processing: JMO online application typically 2–7 working days. Branch applications may be faster. BPJS Ketenagakerjaan sends an SMS confirmation before processing payment. (4) Tax withholding: BPJS withholds PPh Final at 5% (for amounts up to IDR 50M) on the JHT amount. The net amount after withholding is deposited to your Indonesian bank account. (5) Transfer abroad: after receiving JHT proceeds to your Indonesian bank, transfer internationally via Wise (competitive IDR conversion) or Indonesian bank SWIFT (higher fees). Bank Mandiri, BCA, BNI, and BRI all support international SWIFT transfers.
Yes — Indonesian residents (including foreign nationals on work permits — KITAS — who are in Indonesia for more than 183 days in a 12-month period) are taxed on worldwide income in Indonesia. This means: your foreign investment income, overseas rental income, and income from foreign business interests are all technically taxable in Indonesia during the period of Indonesian tax residency. Practical reality: Indonesian tax enforcement on foreign-source income for expatriates has historically been limited, but Indonesia participates in CRS (Common Reporting Standard) and the DJP is increasingly active in auditing high-income individuals. Best practice: report foreign-source income in your Indonesian SPT Tahunan if you are Indonesian-resident. Foreign tax credit: Indonesia provides a tax credit (kredit pajak luar negeri) for foreign taxes paid on foreign-source income — reducing the risk of true double taxation. New entrant 4-year exemption: under PMK 18/2021, certain foreign individuals can qualify for a 4-year exemption on foreign-source income when first becoming Indonesian tax residents — check the specific criteria with an Indonesian tax adviser (konsultan pajak).
After ceasing Indonesian tax residency, Indonesia taxes only Indonesian-source income. As a non-resident (SPLN), your obligations depend on what Indonesian-source income you have: (1) Employment income from Indonesian sources: withheld at 20% by the Indonesian employer/payer (or DTA rate). No annual return needed if all income is correctly withheld at source. (2) Rental income from Indonesian property: 20% final withholding (usually withheld by the Indonesian tenant). File an annual SPT if the withholding was not applied correctly. (3) Dividends from Indonesian companies: 20% withholding (or DTA rate) — typically a final tax. (4) Capital gains on Indonesian property: 2.5% seller's withholding on the transaction value — final tax; no additional filing needed. (5) If you NPWP has been deleted: and you only have income subject to final withholding: no annual return required. If you retain an active NPWP and have Indonesian-source income: file an annual SPT for completeness. Filing from abroad: DJP Online allows SPT filing from outside Indonesia if you retain an active NPWP. Indonesian-registered email and DJP online account needed.
Split payroll arrangements (where an expatriate is paid partly by the Indonesian entity and partly by the home country entity) are common in Indonesia. Tax implications on departure: (1) Indonesian payroll portion: fully subject to Indonesian PPh via employer withholding. Your Indonesian employer files the final PPh 21 withholding for the year of departure and issues your tax withholding certificate (Bukti Potong PPh 21). (2) Home country payroll portion: this is technically Indonesian-source income during your Indonesian residency period (as it relates to work performed in Indonesia). Indonesian tax should apply on this portion too — though many expat arrangements use Article 21 DTP (Ditanggung Perusahaan — company-borne tax) where the employer pays the tax. (3) Equalisation agreements: many multinationals use tax equalisation — they pay Indonesian PPh on your behalf and you are held harmless at your home country rate. On departure: the tax equalisation settlement occurs (hypothetical tax vs actual tax). (4) Home country year-end: in your home country, declare the Indonesian compensation as foreign employment income. Credit for Indonesian PPh paid (under DTA). Retain the Indonesian Bukti Potong (withholding tax certificate) for FTC claims.