Indonesia TIN number guide
Nomor Pokok Wajib Pajak (NPWP)
The Tax Identification Number (TIN) in Indonesia is referred to as Nomor Pokok Wajib Pajak (NPWP), and it encompasses the following details:
A. NPWP serves as the taxpayer's unique identifier, utilized for personal identification and recognition of the taxpayer's rights and obligations in the realm of taxation.
B. Eligible taxpayers, meeting the subjective and objective criteria outlined in tax laws and regulations, receive an NPWP.
C. Since July 14, 2022:
- Indonesian resident individual taxpayers must utilize their national identity number (Nomor Induk Kependudukan/NIK).
- Non-Indonesian resident individual taxpayers, corporate taxpayers, and government agency taxpayers must use a sixteen-digit NPWP issued by the Directorate General of Taxes.
Individuals and entities are required to undergo taxpayer registration once they meet the subjective and objective criteria outlined in Article 2, paragraph (1) of the General Provision and Tax Procedure Law (GPTPL). This legal obligation ensures that taxpayers comply with the established standards before engaging in taxation matters.
In cases where a married woman typically uses her husband's NPWP for tax-related activities, she can opt for separate taxation if certain conditions are met. This includes living separately based on a judge's decision, submitting a written request supported by an income and assets separation agreement, or having the intention to independently exercise her tax rights and obligations. Additionally, the Director General of Taxes holds the authority to issue NPWP on an ex-officio basis to taxpayers who fulfill the necessary criteria but neglect the self-registration obligation, as specified in Article 2, paragraph (4) of the GPTPL.
Format
For Individual Taxpayers who are Indonesian Residents:
- Effective from July 14, 2022, the NPWP structure now consists of a 16-digit numerical format.
- This 16-digit NPWP corresponds to the individual taxpayer's national identity number (Nomor Induk Kependudukan/NIK) issued by the Government of the Republic of Indonesia.
- The previous 15-digit NPWP format remains valid until December 31, 2023.
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| NPWP the National Identity Card | |
For Individual Taxpayers not residing in Indonesia, Corporate Taxpayers, and Government Agency Taxpayers:
- As of July 14, 2022, the NPWP structure is composed of a 16-digit numerical sequence.
- The 16-digit NPWP is a unique identifier issued by the Directorate General of Taxes.
- Those registered before July 14, 2022, will have the 16-digit NPWP starting with "0" (zero), followed by the previous 15-digit NPWP format.
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| NPWP card for individuals and enities | |
For Branch-Status Taxpayers:
- Effective from July 14, 2022, the NPWP structure now includes numerals only.
- The NPWP corresponds to the Place of Business Identity Number (Nomor Identitas Tempat Kegiatan Usaha/NITKU) issued by the Directorate General of Taxes.
- The previous 15-digit NPWP format remains valid until December 31, 2023.
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| Nomor Identitas Tempat Kegiatan Usaha or NITKU on NPWP card |
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Frequently Asked Questions
My Indonesian partner sent me a 15-digit NPWP — is it still valid for invoices and contracts?
The old 15-digit format was retired from all Directorate General of Taxes (DJP) administrative services on July 1, 2024. Since that date, all tax services officially require either the 16-digit NPWP (for foreign individuals, companies, and government bodies) or the NIK (for Indonesian resident individuals). For resident individuals, the NIK is now the NPWP — no separate number exists. For non-resident individuals and all corporate taxpayers registered before July 14, 2022, the 16-digit NPWP is simply "0" prepended to their old 15-digit number. If a counterparty still quotes a 15-digit number, ask them for the full 16-digit version or their NIK, as the 15-digit form is no longer accepted in DJP systems. [1] [2]
As a foreign national working in Indonesia, when am I legally required to register for an NPWP?
NPWP registration is mandatory once you meet either a subjective or objective tax criterion. The most common trigger for foreigners is the 183-day rule: if you are present in Indonesia for more than 183 days within any rolling 12-month period, you become a resident taxpayer and must register. Presence does not need to be consecutive — the DJP totals all days within the 12-month window from your first arrival. A second, earlier trigger is intent to reside: holding a KITAS (Limited Stay Permit), a VITAS valid for more than 183 days, or an employment contract exceeding 183 days is treated as evidence of intent, obligating registration even before day 183 is reached. Without an NPWP, your employer is required to apply a 20% surcharge on top of the standard income tax rate under Article 21. [3] [4]
My company pays royalties to a foreign licensor — why is 20% withheld even though there is a tax treaty?
Indonesia applies a default 20% Article 26 (PPh 26) withholding tax on royalties, interest, dividends, and service fees paid to non-residents. The treaty-reduced rate is not automatic — it only applies if the foreign recipient submits a valid Certificate of Domicile (SKD WPLN, also called the DGT Form) before or at the time of payment. The DGT Form details must be entered into the e-SKD menu on pajak.go.id, generating a receipt that must be attached to the Article 23/26 withholding tax return (e-Bupot), which is due by the 20th of the following month. If the DGT Form is missing or submitted late, the full 20% applies retroactively — there is no refund mechanism through the payer; the non-resident must file a separate overpayment claim. Indonesia has tax treaties with over 70 countries; treaty rates vary by country and income type. [5] [6]
My foreign SaaS company has Indonesian customers — do I need to register for VAT (PPN) and get an NPWP?
Foreign digital service providers that cross either of two thresholds must register as a PMSE VAT Collector (Pemungut PPN PMSE): (1) transaction value with Indonesian users exceeds IDR 600 million per year (or IDR 50 million per month), or (2) the number of transactions or users exceeds 12,000 per year. Under the PMSE scheme, the DJP typically monitors providers and sends a formal appointment letter — registration is invitation-driven rather than self-initiated, though providers may also apply proactively via the dedicated portal at digitaltax.pajak.go.id. Once appointed, you collect and remit 12% VAT on all B2C sales to Indonesian users, with no entitlement to input-VAT deductions. A simplified NPWP is assigned to your entity for this purpose; you do not need to establish a local legal presence. As of November 2025, 254 companies have been appointed, including Netflix, Spotify, Google, and OpenAI. [7] [8]
We operate branch offices in Indonesia — what happened to the branch NPWP, and what is NITKU?
Branch-level NPWPs were abolished effective January 1, 2024. Each branch location is now identified by a NITKU (Nomor Identitas Tempat Kegiatan Usaha — Business Activity Location Identification Number), a 22-digit code composed of the head office's 16-digit NPWP plus a 6-digit sequential suffix (000001, 000002, etc.). The head office itself carries the suffix 000000. NITKU is required in all DJP administrative services and in tax invoices (e-Faktur) where a branch is the issuing or receiving location. Branches that had an old branch NPWP before December 31, 2023 were automatically assigned a NITKU during the transition; branches established from January 1, 2024 onwards must obtain a NITKU by updating taxpayer data at the relevant Tax Service Office (KPP). All tax filing and payment obligations remain centralized at the head-office NPWP — NITKU is a location identifier only, not a separate tax entity. [9] [10]
