--- title: NPWP (Tax Identification Number) for Foreign Workers in Indonesia country: indonesia service: npwp category: finance difficulty: moderate estimated_time: 1 working day after KITAS in hand cost_range: IDR 0 last_verified: 2026-05-06 canonical: https://publicservices.guide/indonesia/npwp/ status: current confidence: low tags: - tax - registration - finance - foreigner - employment sources: - https://www.pajak.go.id/en/node/34930 - https://www.pajak.go.id/en/node/35206 - https://www.pajak.go.id/en/node/34936 - https://www.pajak.go.id/en/node/46041 - https://www.pajak.go.id/en/artikel/tax-return-reporting-foreign-citizens-indonesia - https://www.pajak.go.id/coretax - https://pajak.go.id/index.php/en/how-activate-efin --- # NPWP (Tax Identification Number) for Foreign Workers in Indonesia **Country:** 🇮🇩 Indonesia **Last verified:** 2026-05-06 **Estimated time:** 1 working day after KITAS in hand **Cost:** IDR 0 ## Required documents - **Passport photocopy** *(Fotokopi Paspor)* - Where to get: Photocopy of the bio-data page of your home-country passport - Required: Photocopy (original presented at the KPP counter for the in-person path) - Cost: Free - _Note:_ DJP accepts a photocopy; the original is sighted by the officer if you submit at a KPP. For the online Coretax path, scan the bio-data page. - **Limited Stay Permit Card or Permanent Stay Permit Card** *(Fotokopi Kartu Izin Tinggal Sementara (KITAS) atau Kartu Izin Tinggal Tetap (KITAP))* - Where to get: Issued by Direktorat Jenderal Imigrasi as a separate process before this one - Required: Photocopy (original presented at the KPP counter for the in-person path) - Cost: Free at the NPWP step - _Note:_ The KITAS or KITAP card itself must already be in your hand. Imigrasi processes residency permits separately, and Pajak will not issue NPWP without a residency document on file. ## Costs - **NPWP issuance (Layanan gratis):** 0 IDR — DJP publishes NPWP issuance for individual non-business taxpayers as a free service. No registration fee, card-issuance fee, or processing fee applies. ## Steps ### 1. Confirm Your Tax-Residency Status - Verify you qualify as a domestic tax subject — physically present in Indonesia for more than 183 days within any 12-month period, or holding an intent-to-reside document - Intent-to-reside documents recognised by DJP include KITAP, VITAS with validity greater than 183 days, KITAS, employment contract running more than 183 days, and residence rental contracts - An employee on a work-tied KITAS is normally treated as a domestic tax subject from the day the KITAS is effective > **Tip:** KITAS issuance establishes the residency that triggers DJP's tax-residency criteria. Foreigners attempting NPWP registration before holding a valid KITAS or equivalent intent-to-reside document are typically asked to obtain KITAS first. Imigrasi processes KITAS separately and that process itself takes weeks — sequence NPWP after the KITAS card is in your hand. ### 2. Gather Your Documents - Photocopy the bio-data page of your passport — this is the Fotokopi Paspor on the DJP requirement list - Photocopy the front and back of your KITAS or KITAP card — this is the Fotokopi Kartu Izin Tinggal Sementara or Tetap - If you submit in person, bring the originals to the KPP counter for sighting; if you submit online, prepare clear scans of both > **If this fails:** Missing or unreadable photocopies are the single most common reason for a same-day reject. Re-photocopy or re-scan and resubmit — there is no fee for resubmission. ### 3. Choose a Registration Channel - Online via Coretax DJP — the Layanan Mandiri (self-service) portal at pajak.go.id/coretax handles new registration; choose 'Wajib Pajak Orang Pribadi' (Individual Taxpayer) - In person at the Kantor Pelayanan Pajak (KPP) closest to your residence or place of work — submit a written application form and photocopies - By post — send the completed registration form and document photocopies to the relevant KPP > **Tip:** Coretax routes the application automatically by the address on your KITAS. Walking into a KPP that does not cover your registered residence can route or delay the application. _Links:_ - [Direktorat Jenderal Pajak — Coretax landing](https://www.pajak.go.id/coretax) ### 4. Submit the Application - Online — fill the Coretax registration form, upload the passport scan and the KITAS or KITAP scan, and submit - In person — present originals and submit photocopies to the KPP officer; the officer fills in your taxpayer profile from the documents - By post — include the completed registration form and the document photocopies in a sealed envelope addressed to the KPP _Useful phrases:_ - "Saya mau daftar NPWP." (sah-yah mow daf-tar en-pay-way-pay) — I would like to register for NPWP. — use when Approaching the front desk at the KPP ### 5. Receive Your NPWP, SKT, and EFIN - DJP issues the NPWP within at most 1 (satu) hari kerja — one working day — from when the complete application is received - The KPP issues the NPWP Card, the Surat Keterangan Terdaftar (SKT), and the EFIN together if the application meets requirements - Online applicants receive a digital NPWP via Coretax; the physical card follows by post or KPP collection depending on KPP practice > **If this fails:** If the NPWP card has not arrived by post within a reasonable window, or if the card is damaged or lost, request a reprint at the nearest KPP with passport plus KITAS or KITAP. The reprint is free. ### 6. Activate EFIN to File Taxes Electronically _Applies when: If you intend to file annual tax returns yourself rather than through your employer's payroll-tax flow_ - Visit your registered KPP with passport, KITAS or KITAP, the NPWP Card or SKT, and an active email address - EFIN is the Electronic Filing Identification Number — DJP requires it to access DJP Online and file tax returns electronically - Many KPPs issue EFIN together with the NPWP Card; if yours did not, this step is the activation visit > **Tip:** If your employer files your monthly PPh 21 withholding through the company's tax flow, you still personally need EFIN to lodge the annual SPT Tahunan. ## FAQ ### How much does it cost to register for NPWP as a foreigner? Nothing. DJP publishes NPWP issuance as a free service (Layanan gratis) for individual non-business taxpayers, and the same applies to the foreign-national path on KITAS or KITAP. The card, the Surat Keterangan Terdaftar (SKT), and the EFIN are all issued together at no charge. ### How long does it take to get the NPWP card? DJP states the NPWP is issued in at most 1 (satu) hari kerja — one working day — counted from when the complete application is received. The KPP issues the NPWP Card, the Surat Keterangan Terdaftar, and the EFIN within that window if the application meets requirements. Allow extra time for postal delivery if the card is mailed rather than collected. ### Which documents do foreign nationals need? A photocopy of your passport and a photocopy of either your Limited Stay Permit Card (KITAS) or your Permanent Stay Permit Card (KITAP). DJP lists this exact pair for the foreign-national individual taxpayer path. Bring originals to the KPP counter for sighting if you submit in person. ### When does a foreign employee need to register for NPWP? When you become a domestic tax subject — either present in Indonesia for more than 183 days within any 12-month period (counted as total days, not consecutive), or holding an intent-to-reside document such as KITAP, VITAS with more than 183-day validity, KITAS, an employment contract running more than 183 days, or a residence rental contract. The KITAS itself satisfies the intent-to-reside test for most employed foreign professionals. ### What if my NPWP card never arrives, is damaged, or is lost? Apply for a reprint at the nearest KPP. Bring the passport plus KITAS or KITAP, fill out the application, and a replacement card is issued. DJP publishes the replacement procedure as free of charge. ### Do I need EFIN before I can use NPWP? EFIN (Electronic Filing Identification Number) is not required to obtain NPWP — EFIN is what you activate later to file annual tax returns electronically through DJP Online. The KPP typically issues the NPWP Card, the SKT, and the EFIN together. EFIN activation requires the same passport plus KITAS or KITAP, an active email address, and either the NPWP Card or the SKT. ## Sources - [Direktorat Jenderal Pajak](https://www.pajak.go.id/en/node/34930) — accessed 2026-05-06 — _T1_ — Foreign-national individual taxpayers register with a photocopy of passport (Fotokopi Paspor) and a photocopy of either Kartu Izin Tinggal Sementara (KITAS) or Kartu Izin Tinggal Tetap (KITAP). The page lists NPWP issuance for individual non-business taxpayers as Layanan gratis (free service). - [Direktorat Jenderal Pajak](https://www.pajak.go.id/en/node/35206) — accessed 2026-05-06 — _T1_ — DJP publishes three NPWP registration channels: online via the official portal, in person at the Kantor Pelayanan Pajak (KPP) or KP2KP closest to the taxpayer's residence or place of work, and postal submission of the completed registration form. The page restates the foreigner document list (passport copy plus KITAS or KITAP copy). - [Direktorat Jenderal Pajak](https://www.pajak.go.id/en/node/34936) — accessed 2026-05-06 — _T1_ — NPWP diterbitkan paling lama 1 (satu) hari kerja terhitung setelah permohonan diterima lengkap — NPWP is issued no later than 1 (one) working day from when the complete application is received. - [Direktorat Jenderal Pajak](https://www.pajak.go.id/en/node/46041) — accessed 2026-05-06 — _T1_ — KPP akan menerbitkan Kartu NPWP, Surat Keterangan Terdaftar, dan EFIN paling lama satu hari kerja — the KPP will issue the NPWP Card, the Tax Registration Certificate (SKT), and the EFIN within at most one working day. The same page describes the replacement procedure for damaged or lost cards without naming any fee. - [Direktorat Jenderal Pajak](https://www.pajak.go.id/en/artikel/tax-return-reporting-foreign-citizens-indonesia) — accessed 2026-05-06 — _T1_ — A foreign citizen becomes a domestic tax subject either by being present in Indonesia for more than 183 days within any 12-month period (counted as total days, not consecutive) or by holding an intent-to-reside document — KITAP, VITAS with validity greater than 183 days, KITAS, employment contract running more than 183 days, or residence rental contract. - [Direktorat Jenderal Pajak](https://www.pajak.go.id/coretax) — accessed 2026-05-06 — _T1_ — Coretax is DJP's current taxpayer self-service portal (Layanan Mandiri), reachable via the pajak.go.id/coretax path; new NPWP registration for individual taxpayers is handled through this portal as of January 2025. - [Direktorat Jenderal Pajak](https://pajak.go.id/index.php/en/how-activate-efin) — accessed 2026-05-06 — _T1_ — EFIN (Electronic Filing Identification Number) activation for foreigners requires passport, KITAS or KITAP, the NPWP Card or Surat Keterangan Terdaftar (SKT), and an active email address. EFIN is the DJP-issued identifier needed to access DJP Online and file tax returns electronically. --- Verification pending — see the canonical page for the latest trust state. Canonical: https://publicservices.guide/indonesia/npwp/