The SPT tax return in Indonesia in 2026: which foreigners have to file it

If you are an Indonesian tax resident and hold an NPWP, the annual SPT Tahunan is due by 31 March for the previous year. In 2026 the procedure changed more than it had in the previous decade: filing moved to the Coretax system, the familiar 1770, 1770 S and 1770 SS forms were scrapped in favour of a single one, and the EFIN code is gone. The penalty for an individual who does not file is IDR 100,000 — and paying it does not remove the obligation to file anyway.

Updated: 5 October 2026 · Verified by the Malina Visa team

Who has to file

The obligation comes in a chain: tax residency first, then an NPWP, and only then a return. Residency arrives once you have spent over 183 days here across any rolling 12-month window, or sooner if the circumstances show you mean to live here — a KITAS longer than six months, an employment contract, a long lease, family who have moved over. We cover the grounds in detail in our article on tax residency and the 183-day rule.

In December 2025 the tax office spelled those criteria out properly for the first time in a dedicated regulation. It also fixed a detail few people expect: any part of a day counts as a whole day. Land at 23:40 and that day is already on the counter.

The exemption got narrower. It used to be that almost anyone earning below the tax-free threshold could skip the return. The 2026 rules leave only two groups out: people with a business or a profession whose income stays below the threshold, and employees below the threshold working for one single employer. Two employers means you file, even if together they paid you very little.

What changed in 2026

This is the first year individuals file the annual return through Coretax, the tax office's new system that replaced DJP Online. The changes are not cosmetic, and most step-by-step guides you will find online now point the wrong way.

✓One form instead of three. The 1770 / 1770 S / 1770 SS split is gone. There is a single form with five appendices that appear according to where your income comes from. Only two are mandatory for everyone: the list of assets held at year end, and the list of dependants.
✓EFIN is abolished. The code you used to collect in person, without which you could neither log in nor sign the return, is no longer used. Its job is now split between your Coretax account, email and SMS verification, the DJP authorisation code and an electronic certificate.
✓There is now a part-year return. It is for people whose residency started or ended mid-year: arrived in June, left for good in September.

The deadline itself has not moved: three months after the tax year ends, so 31 March. An extension of up to two months exists, but you have to notify the tax office before the deadline and attach a provisional calculation. There is no retroactive extension.

What to have ready

✓An active Coretax account and a DJP authorisation code — that code is now your electronic signature.
✓The withholding certificate from your employer: form 1721-A1 in the private sector, 1721-A2 in the public one. Without it there is nowhere to take the numbers from.
✓A list of your assets and liabilities as at 31 December — mandatory for everyone, foreign accounts included.
✓Details of your family and dependants.

No NPWP yet? That comes first: how to get one, what documents are required and why a foreigner's number has 16 digits is in our guide to the NPWP for KITAS holders.

What you actually pay

The 2026 scale is unchanged: 5% on the first IDR 60 million of taxable income, then 15%, 25%, 30% and 35% above IDR 5 billion. The tax-free allowance also stayed put — IDR 54 million a year for yourself, plus 4.5 million for being married and 4.5 million per dependant, up to three. A rise was discussed for 2026 and not adopted.

For an employee the return rarely produces a bill: the tax has already been withheld month by month, and the SPT simply closes the year. Extra tax shows up when there is a second source — rent, interest, money earned abroad.

The four-year relief, and who really qualifies

There is a regime under which money earned outside the country stays out of the Indonesian return entirely for four consecutive years: only what you make inside Indonesia is taxed. The clock starts in the year you became a resident. It sounds like it is for everyone. The conditions are narrow.

✕Expertise in science, technology or mathematics, evidenced by a certificate, a degree or at least five years of relevant experience.
✕A job title from a closed list of 25 — engineers, chemists, geologists, software developers, systems analysts, university lecturers and the like.
✕A commitment to transfer knowledge to local staff.
✕It cannot be combined with relief under a double tax treaty. You pick one.

The application is filed electronically and answered within ten working days. And here is the edge of what we know: the regime is written for employed specialists and researchers on that list, and whether it reaches a business owner or a freelancer on a KITAS does not follow from the public documents. When the answer is worth real money, pay an Indonesian tax adviser for it in writing.

What happens if you do not file

The penalty for an individual who fails to file the annual return is IDR 100,000. The sum is small, which is exactly why it gets underestimated: it does not cancel the obligation, you still have to file, and late payment of the tax itself is counted separately — interest for every month started, capped at 24 months.

The Ministry of Finance resets that interest rate every month against government bond yields. For October 2026 late payment carries 1.01% a month. Any article quoting that figure as a constant was out of date the day it was published — check the decree in force for the month you pay.

Deliberate evasion is a different matter. Not a fine but a criminal offence: six months to six years, plus a monetary penalty of at least twice the unpaid tax. A forgotten return and hidden income are not the same thing and are not treated the same way.

If you are leaving Indonesia

Leaving does not clear the tax tail, and this is the most common mistake. The order is: close the KITAS with Immigration, close your relationship with the tax office, and only then does the country let you go cleanly. For the first part, see how to close a KITAS with EPO and ERP.

With the tax office you have two routes. You can move the NPWP to inactive taxpayer status, which lifts the filing obligation while the number stays. Or you can have the number deleted: for a foreigner who has left permanently that ground is written into the rules. The conditions are no outstanding tax, no audit or dispute running, and the last return filed. The office has six months to decide, and if no answer comes the application counts as granted.

One detail people trip on: the return for your final year is, by the tax office's own guidance, due not by 31 March of the following year but no later than your departure. We could not find a single clean article number for this in open sources, so confirm the deadline with your own tax office before you buy the ticket — fixing it from another country costs more.

The exit "fiscal" levy that forums still mention has not existed since 1 January 2011.

FAQ

Do I file an SPT if I did not work in Indonesia all year?

If you are a tax resident with an active NPWP, yes — the return is filed even with zeroes in it. Only inactive taxpayer status removes the duty, and you have to arrange it in advance, not retroactively.

I am on a KITAS but paid only by a client abroad. Does that get declared?

An Indonesian tax resident declares worldwide income as a rule, so yes. The exception is the four-year regime for specialists on that closed list of roles. If you are not on the list, foreign income goes into the return.

Where do I get an EFIN now?

Nowhere. It is not used from the 2026 campaign onwards. If a guide asks you for an EFIN, it was written before the move to Coretax.

Can I file from abroad?

Yes — Coretax is online and not tied to a location. The difficulty is usually access rather than filing: the account and the authorisation code need to be set up while you are still in the country.

What happens to my KITAS if I skip the return?

Directly, nothing: these are different authorities, and Immigration does not check your tax filings at renewal. But unpaid tax blocks closing the NPWP when you leave, and that surfaces then.

We arrange the KITAS and explain what comes with it

We do visas and KITAS, not tax returns — and we say so plainly. What we will tell you is when residency starts in your case, what duties it creates and at which point you need a tax adviser. Write to us and we will map your situation step by step.

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