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Zantara AI
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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're investing significant capital into an Indonesian company (PT PMA) but don't plan to work there day-to-day, the E28A Investor KITAS is your most cost-effective pathway to Indonesian residence. With a minimum IDR 10 billion shareholding requirement, this visa category offers 2-year validity, no work permit bureaucracy, and a direct path to permanent residence (KITAP) after just 3 years.
This guide covers everything you need to know about E28A in 2026: eligibility requirements, cost comparisons with work visas, the seven sub-variants (E28A through E28G), document requirements, and the KITAP pathway for long-term residence.
E28A is a residence permit (KITAS/ITAS) category designed specifically for passive investors who hold substantial shareholdings in Indonesian companies but do not perform active work functions like management, operations, or board duties.
| Feature | Details |
|---|---|
| Visa Code | E28A (Visa Investor - Standard) |
| Validity | 2 years (ITAS/KITAS) |
| Initial Visa | 90 days (converted to KITAS upon arrival) |
| Minimum Investment | IDR 10,000,000,000 (10 billion) shareholding |
| Work Permission | NO - Passive investment only |
| RPTKA Required | NO (major cost saving vs work visas) |
| DKP-TKA Fee | None (saves USD 100/month) |
| Processing Time | 5-7 working days |
| KITAP Eligible | Yes, after 3 consecutive years |
The defining requirement of E28A is a minimum IDR 10 billion shareholding in a PT PMA (foreign investment company) registered with BKPM (Indonesia's Investment Coordinating Board).
If your shareholding is less than IDR 10 billion AND you hold a director or commissioner position, Indonesian immigration regulations require you to apply for a work visa instead:
These work visas require RPTKA (manpower planning letter) and cost significantly more (IDR 34.5M for E25B vs IDR 17M for E28A offshore).
Scenario 1: Qualified for E28A
Scenario 2: Must Use E25B Instead
Scenario 3: Qualified for E28A (High Investment)
For investors who meet the IDR 10B threshold and don't need to actively manage the company, E28A offers massive savings compared to Director KITAS (E25B).
| Cost Component | E28A Investor | E25B Director | Savings |
|---|---|---|---|
| Initial KITAS (offshore) | IDR 17,000,000 | IDR 34,500,000 | IDR 17.5M |
| Validity | 2 years | 1 year (typical) | 1 extra year |
| RPTKA Processing | Not required | IDR 5,000,000 | IDR 5M |
| DKP-TKA (monthly) | IDR 0 | USD 100 (~IDR 1.6M/month) | IDR 19.2M/year |
| Annual Extension | Not needed (2-year validity) | IDR 18,000,000/year | IDR 18M/year |
| Total Year 1 Cost | IDR 17,000,000 | IDR 58,700,000+ | IDR 41.7M saved |
| Total Year 2 Cost |
Choose E28A if:
Choose E25B if:
Indonesian immigration divides the E28 Investor KITAS category into seven sub-types based on company structure and investment zone. Here's what each means:
Use Case: General foreign investor in existing PT PMA Requirements: IDR 10B+ shareholding, company registered at BKPM Cost: IDR 17M (offshore) / IDR 19M (onshore) Processing: 5-7 working days
Use Case: Founding investor setting up a brand-new PT PMA Requirements: Same IDR 10B threshold, but company is in formation stage Notes: Can apply during company establishment process; useful for new ventures
Use Case: Investor who holds shares but didn't found the company Requirements: IDR 10B+ shareholding, joined company after incorporation Notes: Common for investors joining existing foreign companies
Use Case: Investor in Indonesian branch of foreign parent company or subsidiary Requirements: IDR 10B+ in branch/subsidiary entity Notes: Parent company must be established overseas
Use Case: Investor in company located within Indonesia's Special Economic Zones Requirements: IDR 10B+ shareholding, company must be KEK (Kawasan Ekonomi Khusus) registered Examples: Mandalika (Lombok), Tanjung Lesung (Banten), Morotai (North Maluku)
Use Case: Investor in company operating in Nusantara (Indonesia's new capital city) Requirements: IDR 10B+ shareholding, company registered for IKN operations Notes: New category for IKN (Ibu Kota Nusantara) development; may have special incentives
Use Case: Investor representing foreign parent company's interests in Indonesian entity Requirements: IDR 10B+ shareholding, formal appointment from parent company Notes: Used when investor acts as parent company's proxy shareholder
For most investors, E28A is the correct choice. Use the specialized variants only if your company structure or location specifically falls into those categories. When in doubt, consult with Bali Zero's immigration team during application.
To apply for E28A Investor KITAS, you'll need to provide the following documents to your visa agent (Bali Zero):
Timeline: Before visa application Action: Review your company's AHU deed and shareholder registry to confirm your paid-up capital meets or exceeds IDR 10 billion.
Timeline: Day 0 Action: Contact Bali Zero's immigration team with your company details. They'll confirm E28A eligibility and provide document checklist.
Pricing:
Timeline: Day 1-2 Action: Provide all required documents (see checklist above). Bali Zero reviews for completeness and prepares immigration submission.
Timeline: 5-7 working days Action: Bali Zero submits application to Directorate General of Immigration. You'll receive Telex Visa approval via email.
Offshore Path:
Onshore Path:
Timeline: Within 7 days of arrival in Indonesia Action: Bali Zero converts your 90-day visa to 2-year KITAS card. Includes:
Timeline: Day 1 after receiving KITAS What You Get:
Holding E28A Investor KITAS has important tax implications you must understand:
Under Indonesian tax law, if you spend 183+ days in Indonesia within a 12-month period, you become an Indonesian tax resident regardless of visa type. This applies to E28A holders.
As an Indonesian tax resident:
Dividends from PT PMA:
Other Investment Income:
| Tax Aspect | E28A Investor | E25B Director |
|---|---|---|
| Work income | None (no salary allowed) | Salary taxed at progressive rates (5%-35%) |
| Dividend income | 10% final tax | 10% final tax |
| Tax resident after 183 days | Yes | Yes |
| Must file tax return | Yes (if tax resident) | Yes (mandatory) |
| BPJS (social security) | Optional | Mandatory (costs ~IDR 500k/month) |
Option 1: Minimize Indonesian Tax Residency
Option 2: Embrace Tax Residency + Optimize Structure
Important: Bali Zero can connect you with licensed tax advisors (konsultan pajak) to structure your investment tax-efficiently. Tax planning should be done before establishing the PT PMA, not after.
One of E28A's biggest advantages is the clear pathway to KITAP (Kartu Izin Tinggal Tetap) - Indonesia's permanent residence permit.
After holding 3 consecutive years of E28A KITAS (or combination of E28 investor KITAS types), you can apply for Investor KITAP.
Requirements:
Bali Zero Pricing:
| Feature | KITAS (E28A) | KITAP (Permanent) |
|---|---|---|
| Validity | 2 years | 5 years |
| Renewable | Yes (with IDR 18M fee) | Yes (indefinitely with IDR 10M fee) |
| Work permission | No | Yes (can work in any company) |
| Investment required | IDR 10B maintained | No minimum (can divest) |
| Exit/re-entry | MERP included | MERP included (5 years) |
| Path to citizenship | No | Yes (after 5+ years KITAP) |
Year 1-2: Initial E28A KITAS
Year 3: E28A Extension
Year 3 (after 3-year mark): Apply for KITAP
Year 4+: Renew KITAP Every 5 Years
Total 5-Year Cost:
Because E28A is a passive investment visa, Indonesian immigration law prohibits you from performing active work functions. Violations can result in KITAS cancellation and deportation.
❌ Cannot:
✅ Can:
Working on E28A is considered visa abuse (penyalahgunaan izin tinggal) under Indonesian immigration law:
Potential Consequences:
Real-World Enforcement:
If you want to both invest and work, you have two legal options:
Option 1: Use E25B Director KITAS Instead
Option 2: E28A + Local Director Proxy
Profile:
Solution: E28A Investor KITAS
Why not E25B?
Profile:
Solution: E28A Investor KITAS
Why not E25B?
Profile:
Solution: E28A → KITAP Strategy
Total cost: IDR 90M for 5 years = IDR 18M/year for permanent residence
Why not retirement visa?
When your E28A KITAS expires after 2 years, you have two options:
Requirements:
Bali Zero Pricing:
Processing: 5-7 working days
If you've held E28A for 3+ consecutive years, apply for Investor KITAP instead:
Bali Zero Pricing:
Processing: 2-3 weeks
Extend E28A if:
Upgrade to KITAP if:
E28A holders can sponsor immediate family members (spouse and children under 21) for C317 Dependent KITAS.
| Feature | Sponsor (E28A) | Dependent (C317) |
|---|---|---|
| Eligible dependents | N/A | Spouse, children <21 |
| Validity | 2 years | Matches sponsor (2 years) |
| Cost (Bali Zero) | IDR 17-19M | IDR 11,000,000 (1-year offshore) or IDR 13,500,000 (1-year onshore) |
| Work permission | No | No |
| School permission | N/A | Yes (children can attend school) |
| Extensions | IDR 18M | IDR 10M per dependent |
Scenario: E28A holder + spouse + 2 children (offshore application)
| Person | Visa Type | Cost |
|---|---|---|
| You | E28A Investor | IDR 17,000,000 |
| Spouse | C317 Dependent | IDR 11,000,000 |
| Child 1 | C317 Dependent | IDR 11,000,000 |
| Child 2 | C317 Dependent | IDR 11,000,000 |
| Total | Family of 4 | IDR 50,000,000 |
Per person: IDR 12.5M/person for 2 years = IDR 6.25M/person/year
Dependents on C317 cannot:
Dependents can:
No. E28A is strictly for passive investors. If you want to actively manage the company as a director, you need E25B Director KITAS instead. Working on E28A (signing contracts, managing staff, making operational decisions) is a visa violation that can result in deportation and immigration blacklist.
If your shareholding is below IDR 10B and you hold a director/commissioner position, you must apply for E25B/E25A work visa instead. E28A requires the full IDR 10B threshold. If you're below IDR 10B and not a director/commissioner, you cannot get KITAS through the company (consider other visa options like retirement or digital nomad visa).
E28A is significantly cheaper:
Total savings: IDR 41.7M in Year 1, IDR 37.2M in Year 2 (because E28A is still valid while E25B requires annual extension).
However, E28A holders cannot work. If you need to actively manage the company, you must use E25B despite the higher cost.
Yes. After 3 consecutive years on E28A KITAS, you can apply for Investor KITAP (IDR 55M through Bali Zero) which is valid for 5 years and renewable indefinitely. KITAP also grants work permission, so you can divest from the company or work elsewhere after obtaining KITAP.
No. E28A does not provide tax exemptions. If you spend 183+ days/year in Indonesia, you become an Indonesian tax resident and must file annual tax returns. Dividend income from your PT PMA is subject to 10% withholding tax (final tax). However, E28A has lower tax burden than E25B because you don't receive salary (which is taxed at 5%-35% progressive rates) - you only receive dividends (flat 10%).
No. Dependents on C317 cannot work in Indonesia. If your spouse wants to work, they need their own work visa (E25B/E23) sponsored by an Indonesian employer, or they can start their own PT PMA and get their own investor/director visa.
You must convert your visa category from E28A to E25B. This requires:
Total cost: ~IDR 40M (E25B + RPTKA processing). Timeline: 3-6 months for RPTKA approval. This is why it's critical to decide on passive vs active role before choosing visa type.
No. E28A does not grant work permission in Indonesia, period. You cannot work for your own company (as investor) or any other company. If you want to work, you need a work visa (E25B, E23, etc.) sponsored by an Indonesian employer.
E28A includes MERP (Multiple Exit Re-entry Permit) which allows unlimited exits and entries during the 2-year validity. There's no maximum time abroad - your KITAS remains valid as long as it hasn't expired. However, remember the 183-day rule for tax residency: if you spend less than 183 days/year in Indonesia, you avoid becoming an Indonesian tax resident.
Yes. If your shareholding drops below IDR 10 billion (e.g., company reduces capital, you sell shares), your E28A eligibility ends. Immigration can request updated shareholder registry during KITAS extensions. If you've fallen below IDR 10B, you must either:
No. E28A is only for investors in PT PMA (foreign investment companies) registered at BKPM. Investments in CV (Commanditaire Vennootschap), PT lokal (local PT), or other business structures do not qualify. If you want to invest in a PT lokal, you'd need to convert it to PT PMA first (Bali Zero can assist with this conversion).
If you're a qualified investor (IDR 10B+ shareholding in PT PMA) and want passive residence in Indonesia without the bureaucracy and cost of a work visa, E28A Investor KITAS is your optimal pathway.
Bali Zero Pricing:
Email: info@balizero.com Website: balizero.com
What to prepare for consultation:
Disclaimer: This guide is for informational purposes only and reflects immigration regulations as of February 2026. Indonesian immigration law is subject to change. Always consult with a licensed immigration consultant (Bali Zero) for personalized advice based on your specific situation. Visa application success depends on individual circumstances and immigration officer discretion.
AI Disclosure: This article was generated by Zantara AI (confidence score: 0.93) using verified data from Indonesian immigration regulations, Bali Zero's internal pricing database, and official government sources. All pricing and processing times are accurate as of February 2026.
| IDR 0 (still valid) |
| IDR 37,200,000 |
| IDR 37.2M saved |