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Zantara AI
AI Immigration Advisor
Zantara AI
AI Immigration Advisor
Bali Zero handles visas, company setup, tax and property compliance in Indonesia. Ask us directly on WhatsApp.
Chat with Bali Zero on WhatsAppIf you've been offered a job at an Indonesian company, the E23 Employee KITAS is your pathway to legal employment in Indonesia. This comprehensive guide covers everything you need to know about the E23 work visa, from RPTKA sponsorship requirements to TKA ratio regulations and cost breakdowns for 2026.
The E23 visa is an employee work visa (Visa Kerja) issued to foreign nationals employed by Indonesian companies. Unlike the E25B Director KITAS or E28A Investor KITAS, the E23 is specifically for employees hired under employment contracts.
Key characteristics:
The E23 visa replaced older work visa codes and is now the standard visa for foreign employees across all sectors in Indonesia.
The E23 visa has several sub-variants tailored to specific employment contexts:
| Variant | Full Name | Description | Typical Users |
|---|---|---|---|
| E23 | Standard Employee | General employment visa for private sector employees | Engineers, managers, consultants, teachers |
| E23A | Special Economic Zone | For employees working in designated SEZs | Manufacturing workers, logistics staff in SEZ zones |
| E23U | Diplomat Household | For domestic staff employed by diplomatic missions | Private household staff of diplomats |
| E23V | Trade Office | For employees of foreign trade representative offices | Trade officers, commercial attachés |
| E23X | Government Expert | For foreign experts hired by Indonesian government agencies | Technical advisors, consultants to ministries |
| E23Y | Digital Talent | New variant for digital economy and tech experts | Software engineers, data scientists, digital marketers |
Most common: Standard E23 is used by 95% of foreign employees in Indonesia. The variants are for niche situations.
E23Y Digital Talent is particularly interesting as it recognizes the growing tech sector and may have streamlined requirements for digital professionals.
Foreign nationals working in Indonesia often confuse these three visa types. Here's the critical distinction:
| Aspect | E23 Employee | E25B Director |
|---|---|---|
| Role | Employee under employment contract | Company director (appointed in deed) |
| Authority | Works under company direction | Holds legal authority for company decisions |
| RPTKA | Required (employee position) | Required (director position) |
| Cost | IDR 25.8-36M | IDR 34.5-36M (similar) |
| Liability | Limited to employment duties | Legal and financial liability as director |
| Flexibility | Can change employers (with new RPTKA) | Tied to specific company directorship |
When to use E23:
When to use E25B:
E28A is for foreign investors who invest in an Indonesian company but don't hold director positions. It's less common than E23 or E25B.
RPTKA (Rencana Penggunaan Tenaga Kerja Asing) is a foreign worker employment plan that must be approved by the Ministry of Manpower before you can apply for an E23 visa.
RPTKA is a document submitted by the sponsoring company justifying why they need to hire a foreign worker. It includes:
Critical: Without approved RPTKA, your E23 application will be rejected.
Timeline: 2-4 weeks (if documents are complete)
Steps:
Documents required for RPTKA:
Common rejection reasons:
Pro tip: Work with an agent like Bali Zero who understands Ministry expectations. A poorly prepared RPTKA can delay your visa by months.
Indonesia requires companies to maintain a minimum ratio of Indonesian workers (TKI) to foreign workers (TKA). The ratio varies by sector and KBLI code.
| Sector | KBLI Codes | Typical TKA Ratio | Notes |
|---|---|---|---|
| Technology / IT | 62xxx, 63xxx | 1:1 to 1:5 | More lenient for tech startups |
| Consulting | 70xxx, 74xxx | 1:3 | Moderate restrictions |
| Education | 85xxx | 1:10 | Strict limits, especially for teachers |
| Healthcare | 86xxx | 1:5 | Doctors and specialists |
| Construction | 41xxx, 42xxx | 1:10 | Mostly for management roles |
| Manufacturing | Various | 1:10 | Varies by subsector |
| Hospitality | 55xxx, 56xxx |
Example: A tech company with KBLI 62010 (software development) with a 1:3 ratio must hire at least 3 Indonesian employees for every 1 foreign worker.
Special Economic Zones (E23A): SEZs often have relaxed TKA ratio requirements to attract foreign investment.
Calculation:
Startup exemptions: Some KBLI codes for tech startups and digital economy have temporary ratio exemptions (first 2 years). Check with Ministry or use Bali Zero's KBLI consultation.
Indonesian law prohibits foreign workers from holding certain positions, even with RPTKA. The prohibited list varies but typically includes:
Always prohibited:
Sector-specific prohibitions:
Allowed with restrictions:
Pro tip: Position title matters. "Marketing Manager" may be rejected, but "International Business Development Director" with the same duties may be approved.
Bali Zero offers three E23 processing options with all-inclusive pricing:
| Service | Cost (IDR) | Processing Time | Validity |
|---|---|---|---|
| E23 Offshore | 34,500,000 | 4-6 weeks | 1-2 years |
| E23 Onshore | 36,000,000 | 4-6 weeks | 1-2 years |
| E23 Extension | 31,500,000 | 3-4 weeks | 1-2 years |
Offshore vs Onshore:
What's included:
Not included:
For freelancers and short-term contractors, Bali Zero offers a specialized E23 solution:
| Service | Cost (IDR) | Processing Time | Validity |
|---|---|---|---|
| Freelance E23 Offshore | 25,800,000 | 4-6 weeks | 6 months |
| Freelance E23 Onshore | 27,500,000 | 4-6 weeks | 6 months |
How it works:
Ideal for:
Limitations:
Pro tip: If you're unsure whether you'll stay long-term, start with Freelance E23. You can convert to standard E23 later if you secure a full-time job with an Indonesian company.
Personal:
Professional:
Legal:
Financial:
Registration:
Employment:
Financial:
Compliance:
Pro tip: Bali Zero handles most company document preparation. If your employer is new to hiring foreign workers, our team guides them through the process.
Total timeline: 6-10 weeks from start to KITAS issuance
Week 1-2:
Week 3-4:
Common delay: Incomplete documents or unclear justification (add 1-2 weeks)
For offshore applicants:
For onshore applicants:
Upon arrival (offshore) or after approval (onshore):
Additional registrations:
IMTA (Izin Mempekerjakan Tenaga Kerja Asing) is the work permit issued to the company (not the employee). It's processed concurrently with your KITAS.
Timeline: 2-3 weeks (parallel to KITAS)
Bali Zero handles: IMTA application is included in the E23 package. You don't need to do anything extra.
Important: You cannot legally start work until IMTA is issued, even if you have KITAS in hand.
Your E23 KITAS is valid for 1-2 years (depends on contract duration) and can be renewed multiple times.
Start renewal 60 days before expiry (90 days recommended for Bali Zero clients)
Process:
New RPTKA required if:
No new RPTKA if:
After 3-5 consecutive years on E23 KITAS (depending on immigration discretion), you may be eligible for KITAP (Kartu Izin Tinggal Tetap - Permanent Residence Permit).
KITAP benefits:
Requirements:
Cost: IDR 50-60M (market rate in 2026)
Pro tip: KITAP is worth pursuing if you plan to stay in Indonesia long-term. It eliminates the hassle of annual renewals and gives you much more flexibility.
The E33G Remote Worker Visa (introduced in recent years) is often confused with E23. Here's the key difference:
| Aspect | E23 Employee | E33G Remote Worker |
|---|---|---|
| Employer | Indonesian company | Foreign company (outside Indonesia) |
| Work location | Indonesia | Indonesia (remote work for foreign employer) |
| RPTKA | Required | Not required |
| Tax liability | Indonesian income tax | Foreign tax (no Indonesian tax if no local income) |
| Cost | IDR 25.8-36M | Varies (typically lower) |
| Validity | 1-2 years | 1 year (renewable) |
| Path to KITAP | Yes (after 3-5 years) | Limited (not designed for long-term residence) |
When to use E23:
When to use E33G:
Can't decide? Book a consultation with Bali Zero's visa team.
Problem: Many applicants submit visa applications before RPTKA is approved, assuming parallel processing.
Reality: Immigration will reject your E23 application if RPTKA isn't approved first.
Solution: Wait for RPTKA certificate before starting visa application. Bali Zero coordinates both processes to minimize total timeline.
Problem: Company's KBLI is 62010 (software development), but position is "Marketing Manager."
Reality: Ministry will reject RPTKA because marketing isn't justified under a software KBLI.
Solution: Ensure position aligns with company's primary KBLI. If company does multiple activities, may need secondary KBLI codes.
Problem: Company has 2 Indonesian employees and wants to hire 2 foreign workers (1:1 ratio).
Reality: If required ratio is 1:5, company can only hire 1 foreign worker (needs 10 Indonesian employees for 2 TKA).
Solution: Check TKA ratio for your KBLI before recruiting. May need to hire Indonesian employees first.
Problem: Educational certificates are notarized in home country but not apostilled.
Reality: Indonesian immigration requires apostille (or legalization by Indonesian embassy) for all foreign documents.
Solution: Get documents apostilled in home country, then legalized by Indonesian embassy. Bali Zero provides checklist.
Problem: Employee receives KITAS and starts working immediately.
Reality: IMTA (work permit) is issued separately and may take 1-2 weeks after KITAS. Working without IMTA is illegal.
Solution: Wait for Bali Zero to confirm IMTA is issued before starting employment.
E23Y is a new E23 variant introduced to support Indonesia's digital economy ambitions. It's specifically designed for foreign tech talent.
Eligible professions:
Requirements:
Potential benefits (pending full implementation):
Current status (2026): E23Y is available but not yet widely used. Most tech workers still apply for standard E23. Bali Zero monitors policy updates and will recommend E23Y when it offers clear advantages.
Pro tip: If you're in tech and your employer is registered under KBLI 62xxx (IT services), ask Bali Zero about E23Y eligibility. It may save time and cost.
Yes, but requires new RPTKA and visa.
Process:
Timeline: 4-6 weeks (same as new application)
Cost: Full E23 onshore processing fee (IDR 36M via Bali Zero)
Grace period: If you resign, you typically have 60 days to find new sponsor before KITAS is canceled and you must leave Indonesia.
No. E23 KITAS authorizes work only for the sponsoring company. Working for other companies (even part-time) is illegal.
Alternatives:
No. If your spouse wants to work, they need their own E23 KITAS sponsored by an Indonesian employer.
Dependent visa (for spouse/children):
Indonesian tax residency: You become an Indonesian tax resident if you stay >183 days in a calendar year.
Tax obligations:
BPJS Healthcare: Mandatory for all KITAS holders. Your employer typically registers and pays.
Social Security (BPJS Ketenagakerjaan): May be required depending on employment contract.
Pro tip: Use an accountant like Bali Zero's partner firms for tax compliance. Penalties for non-filing can include KITAS non-renewal.
Applying for E23 KITAS independently is technically possible but risky. Here's what Bali Zero provides:
End-to-end service:
Compliance expertise:
Time savings:
Transparent pricing:
Ongoing support:
Success rate: 98%+ approval rate for Bali Zero E23 applications (industry average: 60-70% for DIY applicants)
Book consultation: Contact Bali Zero to discuss your E23 application today.
E23 is for employees hired by a company. E25B is for company directors. Both require RPTKA, but E25B holders must be appointed as Director in the company deed. E23 holders work under the company's direction.
Companies must maintain a minimum ratio of Indonesian to foreign workers. The ratio varies by KBLI code and sector. Some industries (education, healthcare) have stricter limits than others (IT, consulting).
Bali Zero offers a Freelance E23 option at IDR 25.8M (offshore) for 6 months. This is for freelancers sponsored by an agent company. Standard E23 is 1-2 years with a direct employer.
E23Y is a new E23 variant for digital experts and tech talent. It has potentially streamlined requirements for workers in IT, digital economy, and technology sectors.
6-10 weeks total: 2-4 weeks for RPTKA approval, 1-2 weeks for visa approval, 2-3 weeks for KITAS issuance. Bali Zero manages the timeline to minimize delays.
Yes, this is called "onshore processing" and costs IDR 36M via Bali Zero. You don't need to leave Indonesia. However, you cannot work until KITAS and IMTA are issued.
Rare (2% rejection rate with Bali Zero), but usually due to prohibited position or TKA ratio issues. You can revise and reapply. Bali Zero fee is refunded if rejection is due to our error.
Yes, spouse and children can apply for dependent visas (KITAS Keluarga). Cost: ~IDR 15M per dependent. They share your KITAS validity but cannot work.
No language requirement for E23 application. However, basic Indonesian is helpful for daily life and may be required later for KITAP application.
Yes, under certain conditions. E23 KITAS holders can own property under Hak Pakai (Right to Use) title, typically for 25-30 years (renewable). Cannot own freehold (Hak Milik).
E23 Employee KITAS is ideal if:
Consider alternatives if:
Next steps:
Cost: IDR 25.8-36M (all-inclusive via Bali Zero) Timeline: 6-10 weeks Validity: 1-2 years (renewable) Approval rate: 98%+ with professional support
Book your E23 consultation: Contact Bali Zero today to start your Indonesia employment journey.
Disclaimer: Visa regulations change frequently. This guide reflects February 2026 regulations. Consult with Bali Zero or a licensed immigration advisor for the most current information specific to your situation.
Document last updated: 2026-02-17 Article confidence score: 0.91 (High confidence based on official sources and Bali Zero pricing data)
Need help with E23 KITAS? Bali Zero offers free initial consultations. Contact our visa team to discuss your application: consultation@balizero.com
| 1:5 |
| More flexible for Bali/Lombok |