CERTIFICATE OF DOMICILE OF NON RESIDENT FOR INDONESIA TAX 2025

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Domicile Letter (Surat Keterangan Domisili) Issued by the Lurah/Banjar office. Confirms your current residential address. Often required when updating your stay permit or for other administrative purposes. Available to both foreigners and locals.
Obtaining a TRC in Indonesia involves the following steps: Gather Required Documents. The applicant must prepare necessary documents, including: Submit Application. Applications must be submitted to the Directorate General of Taxes (DGT) or relevant tax office. Certification Process. Additional Requirements.
Income of a non- resident individual is subject to income tax at a flat rate of 20 percent of gross income. Income tax is calculated and paid in the official currency Indonesian Rupiah (IDR).
Non-resident aliens US-source interest is generally subject to a flat 30% tax rate (or lower treaty rate), usually withheld at source. Note that certain portfolio interest earned by a non-resident alien is generally exempt from tax.
The Convention is the first tax treaty to be negotiated between the United States and Indonesia. It is based on model income tax conventions of the Organization for Economic Cooperation and Development, the United Nations, and the United States, with changes to reflect the tax laws and policies of the two countries.
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The status of a foreign tax subject or SPLN (Subjek Pajak Luar Negeri) is assigned to those who stay in the camp for less than 183 days during the year. If a foreigners stay exceeds this period, he receives the status of a tax resident (SPDN Subjek Pajak Dalam Negeri).
This means Indonesians earning up to IDR 54 million annually are exempt from paying taxes. ing to the OECD, this income level equals 65% of Indonesias per capita gross domestic product (GDP). As a result, a significant portion of Indonesias middle class is not subject to income tax.
The Certificate of Domicile (CoD) is vital for foreign nationals living or working in Indonesia. Its like an official ID card that proves your primary residence in the country. This document is essential for various reasons, including tax compliance, accessing banking services, and fulfilling other legal requirements.

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