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Zantara AI
AI Immigration Advisor
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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 WhatsAppYour role in Indonesia has changed. You've been promoted from employee to director. Or perhaps you're stepping back from active management to become a passive investor. Maybe you arrived as a digital nomad on an E33G visa but now want to establish a local company. Can you simply "upgrade" or "downgrade" your KITAS, or do you need to start from scratch?
The truth: most KITAS conversions require cancellation and reapplication—essentially a new KITAS process. However, understanding the specific pathways, costs, and implications can save you time, money, and avoid disrupting your KITAP eligibility timeline.
KITAS conversion (also called upgrade/downgrade) refers to changing from one temporary stay permit category to another while remaining in Indonesia. Common scenarios:
Unlike some countries with "change of status" procedures, Indonesia immigration typically requires:
There is no "conversion discount" or simplified process—you essentially start fresh.
| From → To | Onshore? | Offshore? | Complexity | Est. Timeline | Est. Cost |
|---|---|---|---|---|---|
| E23 → E25B | ✅ Yes | ✅ Yes | Medium | 2-4 weeks | IDR 36M |
| E25B → E23 | ✅ Yes | ✅ Yes | Medium | 2-4 weeks | IDR 36M |
| E25B → E28A | ✅ Yes | ✅ Yes | Medium | 2-3 weeks | IDR 17-19M |
| E28A → E25B | ✅ Yes | ✅ Yes | High | 3-5 weeks | IDR 36M + RPTKA |
| E33G → E25B | ✅ Yes | ✅ Yes | High |
Legend:
When you need this: You've been promoted to Director or Commissioner in your sponsoring company.
Requirements:
Process:
Timeline: 2-4 weeks (after deed amendment complete)
Cost:
KITAP impact: May preserve continuity if both E23 and E25B were under same company and uninterrupted.
When you need this: You're stepping down from director role to employee position.
Requirements:
Process:
Timeline: 2-4 weeks
Cost:
KITAP impact: Likely preserves continuity (both work KITAS under same sponsor).
Tax impact: Directors may have different tax treatment than employees in some cases.
When you need this: You want to step back from active management but retain investment/shareholding.
Requirements:
Process:
Timeline: 2-3 weeks
Cost:
KITAP impact: May reset KITAP clock (changing from work visa to investment visa).
Tax impact: Investment income vs. salary—different tax obligations.
When you need this: Passive investor now wants to take active management role.
Requirements:
Process:
Timeline: 3-5 weeks (RPTKA approval adds time)
Cost:
KITAP impact: Likely resets clock (switching category).
When you need this: You're on a digital nomad visa but now want to establish a PT PMA and work locally.
Requirements:
Process:
Timeline: 4-8 weeks (company setup is longest step)
Cost:
KITAP impact: Resets clock (switching from digital nomad to work visa).
Note: E33G holders cannot simply "work" for Indonesian companies while on remote worker visa. Conversion to E25B is mandatory.
When you need this: Digital nomad wants passive investment stake in Indonesian company without active management.
Requirements:
Process:
Timeline: 4-6 weeks (investment setup time)
Cost:
KITAP impact: Resets clock (category change).
When you need this: You arrived on B211A visitor visa or VOA, now need to work/invest.
Requirements:
Onshore (Altus) Process:
Offshore Process:
Timeline: 3-6 weeks
Cost: Varies by target KITAS type
Important: E-VOA cannot be converted onshore. B211A can sometimes convert via Altus, but rules change frequently.
Key fact: Conversion costs the same as a new KITAS application. There is no "conversion discount."
| Conversion Path | Approx. Cost | Notes |
|---|---|---|
| E23 → E25B | IDR 43M | Includes deed amendment + KITAS |
| E25B → E23 | IDR 43M | Same as above |
| E25B → E28A | IDR 25M | Cheaper (no RPTKA needed) |
| E28A → E25B | IDR 43M | New RPTKA required |
| E33G → E25B | IDR 56-58M | Includes PT PMA setup |
| E33G → E28A | IDR 25-30M | Plus IDR 10B investment |
| E25B → E33G | IDR 13-14M | Cheaper (no company required) |
| Tourist → KITAS | Varies | Depends on target visa type |
Additional costs may include:
KITAP (Kartu Izin Tinggal Tetap) is permanent residence in Indonesia, available after holding KITAS continuously for 5 years under certain visa types.
It depends on the conversion:
| Conversion | KITAP Clock Status | Explanation |
|---|---|---|
| E23 → E25B | ✅ Likely continues | Both are work KITAS, same company |
| E25B → E23 | ✅ Likely continues | Same category, same sponsor |
| E25B → E28A | ⚠️ May reset | Category change (work → investment) |
| E28A → E25B | ⚠️ May reset | Category change (investment → work) |
| E33G → E25B | ❌ Likely resets | Different category, different sponsor |
| E33G → E28A | ❌ Likely resets | Different category |
| Tourist → KITAS | ⏸️ Starts fresh | No KITAP eligibility yet |
General rule:
Critical advice: If you're 3+ years into KITAP eligibility and considering conversion, consult immigration lawyer to preserve continuity.
| Aspect | Work KITAS (E23/E25B) | Investment KITAS (E28A) |
|---|---|---|
| Income source | Salary/director fees | Dividend income |
| Tax rate | Progressive 5-35% | 10% withholding on dividends |
| NPWP required | Yes | Yes |
| SPT filing | Annual personal tax return | Annual + dividend reporting |
| Tax residency | Yes (183+ days/year) | Yes (183+ days/year) |
| Aspect | E33G Remote Worker | E25B Local Worker |
|---|---|---|
| Income source | Foreign employer (remote) | Indonesian employer |
| Indonesian tax | No (if foreign-sourced) | Yes (all income) |
| NPWP | Optional (recommended) | Mandatory |
| Tax treaty | May apply | May apply |
Important: Converting from E33G (no Indonesian tax) to E25B (Indonesian tax resident) significantly changes your tax obligations. Consult tax advisor before conversion.
Step 1: Determine Target Visa Type
Step 2: Prepare Legal Documents
Step 3: Cancel Current KITAS
Step 4: Apply for New KITAS
Step 5: Wait for Approval
Step 6: Collect New KITAS
| Conversion | Preparation | Cancellation | New Application | Total |
|---|---|---|---|---|
| E23 ↔ E25B | 2-3 weeks | 1 week | 2-3 weeks | 5-7 weeks |
| E25B ↔ E28A | 1-2 weeks | 1 week | 2-3 weeks | 4-6 weeks |
| E33G → E25B | 4-6 weeks | 1 week | 2-3 weeks | 7-10 weeks |
| Tourist → KITAS | 2-4 weeks | N/A | 3-4 weeks | 5-8 weeks |
Note: Timelines assume no complications. Add 2-4 weeks buffer for government delays.
Mistake: Holding E33G (remote worker) but doing work for Indonesian company.
Consequence: Immigration violation, deportation risk.
Solution: Convert to E23/E25B before starting local work.
Mistake: Applying for new KITAS without cancelling current one.
Consequence: Application rejected (cannot hold two KITAS simultaneously).
Solution: Always cancel old KITAS first, obtain cancellation letter.
Mistake: Converting KITAS type in year 4 of 5-year KITAP eligibility.
Consequence: KITAP clock resets, must wait another 5 years.
Solution: Consult immigration lawyer before converting if near KITAP eligibility.
Mistake: Using employee RPTKA for director role (or vice versa).
Consequence: KITAS application rejected.
Solution: Ensure RPTKA matches target visa type and job title.
Mistake: Let current KITAS expire while waiting for new one.
Consequence: Overstay penalties (IDR 1M/day), deportation.
Solution: Start conversion process 60+ days before current KITAS expires.
Yes, onshore conversion via Altus process is available for most KITAS types. However:
Depends on your current visa:
Best practice: Work with agent to ensure no gaps in legal status.
Yes. Conversion is treated as new KITAS application, requiring:
Technically yes, but not recommended:
MERP is cancelled when you surrender KITAS. After receiving new KITAS:
Yes. Each person's KITAS is independent:
Note: Dependent children typically need one primary sponsor, cannot switch between parents' KITAS mid-year.
Agent cost: IDR 5-15M service fee (on top of government fees)
DIY savings: IDR 5-15M (but requires Indonesian language skills, time)
Converting between KITAS types is not a simple "upgrade"—it's essentially cancelling your current permit and applying for a new one. Key takeaways:
Most common conversions:
If you're considering KITAS conversion, consult with both an immigration agent and tax advisor to understand the full implications for your situation.
Need help with KITAS conversion? Contact Bali Zero immigration services for:
Next steps: Book a consultation or ask Zantara AI specific questions about your conversion scenario.
| 4-8 weeks |
| IDR 56M+ (incl. PT) |
| E33G → E28A | ✅ Yes | ✅ Yes | High | 4-6 weeks | IDR 37M+ (incl. PT) |
| E23/E25B → E33G | ⚠️ Rarely | ✅ Yes | Low | 1-2 weeks | IDR 13-14M |
| Tourist → KITAS | ⚠️ Depends | ✅ Yes | High | 3-6 weeks | Varies |