A Simple Guide: Coretax for Expatriates

A Simple Guide: Coretax for Expatriates

The 2025 individual income tax filing season will kick off in early 2026. To ensure a smooth and efficient filing process, the Directorate General of Taxes (DGT) has begun its preparations well in advance.

However, as of today, there is still no specific guide available for expatriates or foreign nationals on how to access and use the Coretax system.

This article walks you through the registration process for the Coretax application, specifically for expatriates and foreign workers in Indonesia. But before diving into the steps, let’s first go over the subjective and objective requirements for expatriate taxpayers.

Under Article 2 of Law of the Republic of Indonesia Number 6 of 1983 concerning General Provisions and Procedures of Taxation, as amended by Law of the Republic of Indonesia Number 7 of 2021 concerning Harmonization of Tax Regulations, every individual who meets the subjective and objective criteria under tax laws is required to register with the DGT to obtain a taxpayer identification number (Nomor Pokok Wajib Pajak/NPWP).

Subjective Requirements for Foreign Nationals

Unlike Indonesian citizens, whose subjective tax status arises by birth in Indonesia, expatriates or foreign nationals become subject to Indonesian tax if they reside in Indonesia for more than 183 days within any 12-month period or stay in Indonesia during a fiscal year and intend to reside there. 

This is stipulated in Article 2, Paragraph 1, of the Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 18 of 2021 concerning the Implementation of Law of the Republic of Indonesia Number 11 of 2020 concerning Job Creation in the Fields of Income Tax, Value-Added Tax, Luxury Goods Sales Tax, and General Provisions and Procedures of Taxation.

Furthermore, Article 2, Paragraph 4, of PMK Number 18 of 2021 clarifies that a foreign national is considered to have the intention to reside in Indonesia if they possess one or more of the following documents:

1. Permanent Stay Permit (Kartu Izin Tinggal Tetap/KITAP).
2. Limited Stay Visa (Visa Tinggal Terbatas/VITAS) valid for more than 183 (one hundred and eighty-three) days.
3. Limited Stay Permit (Kartu Izin Tinggal Terbatas/KITAS) valid for more than 183 (one hundred and eighty-three) days.
4. A work, business, or activity contract or agreement in Indonesia lasting more than 183 (one hundred and eighty-three) days.
5. Other documents indicating an intent to reside in Indonesia, such as a long-term residential lease for more than 183 (one hundred and eighty-three) days, or documents showing relocation of family members.

Based on these criteria, any foreign national who resides in Indonesia for over 183 days within 12 months, or holds one of the above documents, is deemed to have met the subjective requirement as a taxpayer.

Objective Requirements for Foreign Nationals

Just like Indonesian taxpayers, the objective requirement arises when an individual earns income originating from Indonesia, regardless of its form or name.

This is outlined in Article 4, Paragraph 1, of Law of the Republic of Indonesia Number 7 of 1983 concerning Income Tax, as amended by Law of the Republic of Indonesia Number 7 of 2021 concerning Harmonization of Tax Regulations.

However, Article 10 of PMK Number 18 of 2021 allows foreign nationals to choose to be taxed only on income earned in Indonesia or apply the benefits of a tax treaty between Indonesia and their country of residence for income earned outside Indonesia.

Therefore, if a foreign national opts to be taxed only on income received or earned in Indonesia, their tax returns should report only income derived from Indonesian sources.

Filing Tax Returns through Coretax

If foreign nationals have met both the subjective and objective requirements under Indonesian tax law, they are required to file an individual tax return.

Starting from the 2025 fiscal year, all individual taxpayers must submit their tax returns through the Coretax application. For the 2024 fiscal year and earlier, tax returns can still be filed through the DJP Online platform.

If a foreign national is subject to domestic tax and is already registered with DJP Online, they can access Coretax by following these steps:

1. Open the Coretax website at https://coretaxdjp.pajak.go.id/

2. Click "Forgot Password".

   

3. Enter your 16-digit NPWP.

   

4. Choose a confirmation method (email or phone number). The registered contact information will appear automatically once the NPWP is entered.
5. Enter the captcha shown on the screen.
6. Check the confirmation box and click “Send”.
7. Open your email and click the link sent from @pajak.go.id.
8. Create and set a new password.

For expatriates whose subjective requirement only arises in 2025 or who have not previously registered with DJP Online, Coretax registration can be done by following these steps:

1. Open the Coretax website at https://coretaxdjp.pajak.go.id/ 

2. Click "Register Here".

    

3. Select "Individual".

   

4. Click "Does not have a NIK".

   

5. Fill in the required personal information, such as passport number, full name, country of origin, place and date of birth, gender, marital status, nationality, and KITAS/KITAP number (if any).

   

6. Complete all required fields, including contact details, economic data, address, documents, and taxpayer declaration.
7. Open your email and click the verification link sent from @pajak.go.id.