Context
For years remote workers came to Indonesia on tourist and socio-cultural visas and worked in a grey zone: those visas did not contemplate work at all. In April 2024 the Directorate General of Immigration introduced a dedicated category — the Remote Worker Visa with index E33G, commonly called the digital nomad KITAS. It is Indonesia's first status that expressly allows a foreigner to live in the country while working for an employer abroad.
What the E33G Is
The E33G belongs to the KITAS family — temporary stay permits. The visa is issued for one year, allows multiple entries and is extendable. The state's model is to legalise the presence of in-demand professionals while keeping them out of the local labour market. Accordingly, the key condition is that income comes from sources outside Indonesia.
Who Qualifies and the Conditions
The visa targets employees of foreign companies and freelancers with foreign clients; the main destination is Bali. The core requirements: verified annual income from US$60,000 (about $5,000 a month), a bank balance of roughly $2,000 over the last three months, a passport valid at least six months, health insurance, a CV and a contract with a foreign employer or proof of a foreign company. Indonesian-source income and local work are excluded: payment in rupiah or services to local clients already fall outside the status. The visa must be used for entry within 90 days; at the border it converts into the KITAS — the temporary stay permit.
The Tax Side
The visa itself carries no tax benefits. As a general rule, a person spending more than 183 days in Indonesia over twelve months — or intending to reside there — becomes a tax resident taxed on worldwide income. Intent to reside is proved by documents: Article 2(4) of PMK 18/PMK.03/2021 lists a KITAP and a VITAS or ITAS valid for more than 183 days among them, and Directorate General of Taxes regulation PER-23/PJ/2025 of December 2025 on the determination of domestic and foreign tax subjects, which replaced PER-43/PJ/2011, restates that list in Article 4(3). A one-year E33G KITAS falls within it, so the holder can be deemed resident from arrival without waiting for the 183-day threshold. Whether foreign income is actually taxed depends on the length of stay, the income source and the applicable double-tax treaty; in dual-residency cases the treaty tie-breaker decides. The popular "zero tax for nomads" claim has nothing to do with the E33G status itself.
Application procedure, timelines and cost
Applications go online through the immigration portal (evisa.imigrasi.go.id); you need not be in the country when filing. After payment and document checks the decision usually takes about five working days. The official one-year package — visa fee, stay permit and re-entry permit — runs about US$315–430 (around Rp 7m); agency support adds a few hundred dollars and speeds things up. The visa allows multiple entries; under the official visa card the stay permit is extended online through evisa.imigrasi.go.id, but in 2026 practice "renewal" often means leaving and refiling, with two to four weeks outside the country — verify the regulator's current position in advance.
Family, Limits and Enforcement
An E33G holder may bring immediate family — spouse and children — on dependent KITAS for the same term. The core restriction remains strict: work only for clients outside Indonesia; rupiah payments or services to local companies are treated as illegal employment. Enforcement tightened notably in 2025 — Bali's immigration formed a dedicated task force patrolling Canggu, Seminyak and other hubs, and over three hundred deportations passed through Ngurah Rai airport in a year. Legal status provides protection against sudden removal.
E33G and Second Home: Different Tools
The E33G is not Indonesia's only status allowing a long stay. The Directorate General of Immigration's visa cards list three others that a move to Bali is usually weighed against: the Second Home visa E33, the five-year Second Home for applicants aged 55 and over, E33E, and the investor visa E28A.
| Index | Who it serves | Financial condition | First stay permit | Overall ceiling | Work | Sponsor | Official fee (PNBP) |
|---|---|---|---|---|---|---|---|
| E33G remote worker | Staff of a foreign company | Income ≥ US$60,000 a year | 1 year | Extendable online | Duties for the foreign employer only | None | Rp 7m |
| E33 Second Home | Any age, self-sponsored | US$130,000 in a state bank or apartment ≥ US$1m | Up to 5 years | 10 years in total | Allowed with a dual-activity report | None | Rp 13m |
| E33E Second Home 55+ | Aged 55 or over | US$50,000 in a state bank + US$3,000 a month | Up to 5 years | 10 years in total | Allowed with a dual-activity report | None | Rp 13m |
| E28A investor | Shareholder of an Indonesian company | Shares ≥ Rp 10bn in the sponsor | 1 or 2 years | Extendable | Director or commissioner of that company | The company | Rp 7m / Rp 9.5m |
The four statuses differ in the subject of assessment. The E33G tests an income stream earned abroad; the two Second Home visas test capital held in Indonesia, and the card for E33 requires the deposit or apartment to be evidenced to the issuing immigration office within 90 days of entry and kept at the committed value for as long as the stay permit runs — the money is locked, not shown once. The E28A tests equity in a company registered with the investment ministry, and a shareholder holding less than Rp 10bn who also sits on the board is directed to a work visa instead.
On work the official cards are more permissive for Second Home holders than the common reading that the status carries no right to work: the E33 and E33E cards allow work, study or other activities through a dual-activity report (rangkap kegiatan) to the immigration office that issued the permit. The E33G is the most restrictive regarding work — its card confines the holder to duties for a company established outside Indonesia and bars selling goods or services locally. On cost, five years of Second Home status cost Rp 13m in official fees against Rp 7m for each year of E33G, but the Second Home locks US$130,000 or US$1m for the whole period.
The tax consequence is the same for all four statuses. Every one of these permits is an ITAS valid for more than 183 days, so each is included in the PER-23/PJ/2025 list of documents that evidence an intention to reside; a five-year Second Home makes that reading harder to rebut than a one-year E33G. The choice depends on the applicant's profile: a salaried remote worker without spare capital chooses the E33G; a family seeking five years of stay and able to freeze US$130,000 chooses the E33; a retiree with a pension chooses the E33E; someone building an Indonesian business chooses the E28A or a work visa. When comparing Asian routes, it is useful to consider Thailand and Malaysia — the conditions and tax logic differ notably.
Place in the Flag System
In Five Flags terms the E33G corresponds to Flag 5 — physical presence, the person's actual place of residence. Flag 2, tax residency, remains a separate question: long-term residence on Bali can lead to Indonesian tax residency. The route is therefore usually paired with a deliberate tax base in another jurisdiction — the traveller's logic works only when the flags are carefully kept apart.
Q/A
What work does the Indonesian E33G permit?
E33G is for living in Indonesia while performing remote duties for a company established outside Indonesia. It is not a general permit to take an Indonesian job, sell services locally or receive Indonesian remuneration. A change in client, employer or activity should be checked against the authorised activity before work begins.
What financial evidence is required for an E33G application?
Current immigration materials require proof of annual salary or income of at least US$60,000 and a personal bank statement showing at least US$2,000 or equivalent for the preceding three months, together with an overseas employment contract and other application documents. The current eVisa checklist should be rechecked before filing.
Does staying fewer than 183 days guarantee non-resident tax status in Indonesia?
No. More than 183 days in any 12-month period is one residence test, but residence or an intention to reside is an alternative test. Indonesian tax rules list a VITAS or ITAS valid for more than 183 days among documents that can evidence that intention, so the tax analysis cannot rely only on day counting.
Can a Second Home visa holder work in Indonesia?
The official E33 and E33E cards allow work, study and other activities through a dual-activity report to the immigration office that issued the stay permit, so the status does not inherently exclude work. The capital condition remains unchanged: the deposit or apartment must be kept at the committed value throughout the permit.
Does E33G itself exempt the holder’s foreign salary from Indonesian tax?
No. E33G is an immigration status, not a tax exemption. Once a person is an Indonesian domestic tax subject, Indonesian and foreign income can enter the tax base, subject to the income-tax law and any applicable treaty. The limited regime for some qualifying foreign experts is separate and is not granted merely by holding E33G.
Can a spouse or child live and work in Indonesia under the holder’s E33G?
The principal holder’s visa does not automatically cover family members: immigration lists separate E31 family categories for a spouse and an unmarried child under 18 joining an ITAS or ITAP holder. A family permit is generally for family reunification, not a blanket work authorisation, so each dependant’s intended activity needs its own status check.