Annual Tax Return (SPT) Guide for Expats in Indonesia 2026
If you're an Indonesian tax resident, you must file an annual tax return (SPT Tahunan) by March 31 each year. Here's how.
Key Dates
| Deadline | What |
|---|---|
| January 31 | Employer provides Bukti Potong 1721-A1 |
| March 31 | Individual SPT deadline |
| April 30 | Corporate SPT deadline |
Don't Miss the Deadline
Late filing penalty: IDR 100,000 for individuals
Late payment: 2% per month on unpaid tax
File even if you owe nothing - it's mandatory for tax residents.
Which Form Do You Use?
SPT Form Types
Choose the right form for your situation
| Feature | 1770SS Simplest form | 1770S Standard employee | 1770 Full form |
|---|---|---|---|
| Income | Under IDR 60M/year | Any amount | Any amount |
| Sources | Single employer only | Employment only | Multiple/business/foreign |
| Complexity | Simplest | Medium | Most complex |
| Foreign Income | No | No | Yes |
Most Expats Use 1770S or 1770
- 1770S: If you only have Indonesian employment income - 1770: If you have foreign income, investments, business income, or multiple sources
Filing Process
SPT Filing Steps
How to file your annual tax return
1-3 hours
Rp 0
7 steps
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2
3
4
5
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7
Document Checklist
SPT Filing Checklist
Everything you need to file
0 of 6 completed0/3 required
income
foreign
access
Common Mistakes
Avoid These Mistakes
- Missing deadline - File by March 31 2. Wrong form - Use 1770 if you have foreign income 3. Forgetting foreign income - Residents must report worldwide income 4. Not claiming foreign tax credits - Avoid double taxation 5. Filing without EFIN - Get it first 6. Not keeping records
- Save BPE and supporting docs
Common Questions
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