KITAS Upgrade and Downgrade 2026: Converting Between Visa Types in Indonesia

Your 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.

Understanding KITAS Conversion

What is KITAS Conversion?

KITAS conversion (also called upgrade/downgrade) refers to changing from one temporary stay permit category to another while remaining in Indonesia. Common scenarios:

• Promotion: E23 employee → E25B director
• Demotion: E25B director → E23 employee
• Role change: E25B active director → E28A passive investor
• Business formation: E33G remote worker → E25B director of new PT PMA
• Investment exit: E28A investor → E25B director
• Tourist to worker: B211A/VOA → any work KITAS

Key Principle: Cancel and Reapply

Unlike some countries with "change of status" procedures, Indonesia immigration typically requires:

1. Cancel existing KITAS (surrender current permit)
2. Apply for new KITAS (complete application for target visa type)
3. Pay full fees (same as new application)
4. Meet all requirements of target visa category

There is no "conversion discount" or simplified process—you essentially start fresh.

Common KITAS Conversion Paths

Conversion Matrix: Feasibility and Process

Legend:

• ✅ Yes: Process available and commonly used
• ⚠️ Depends: Possible under certain conditions
• Complexity: Low (documentation only), Medium (requires RPTKA or company changes), High (requires new company setup or major legal changes)

Detailed Conversion Scenarios

1. E23 Employee → E25B Director (Promotion)

When you need this: You've been promoted to Director or Commissioner in your sponsoring company.

Requirements:

• Company deed amendment appointing you as Director/Commissioner
• New RPTKA for director position (different from employee RPTKA)
• Cancellation letter from immigration for E23
• All standard E25B documents (educational certificates, CV, etc.)

Process:

1. Company deed update (2-3 weeks) - appoint you as Director via Notary
2. MOL notification - notify Ministry of Law of directorship change
3. RPTKA application - apply for director-level RPTKA (IDR 1.5M)
4. Cancel E23 KITAS - surrender current permit to immigration
5. Apply for E25B - submit new application (can be onshore via Altus)
6. Approval and issuance - 2-3 weeks

Timeline: 2-4 weeks (after deed amendment complete)

Cost:

• Company deed amendment: IDR 5-8M
• New RPTKA: IDR 1.5M
• E25B KITAS (onshore): IDR 36M
• Total: ~IDR 43M

KITAP impact: May preserve continuity if both E23 and E25B were under same company and uninterrupted.

2. E25B Director → E23 Employee (Demotion)

When you need this: You're stepping down from director role to employee position.

Requirements:

• Company deed amendment removing you from BoD
• New employment agreement (PKWT/PKWTT)
• Employee RPTKA for your new position
• Cancellation of E25B

Process:

1. Remove directorship - deed amendment via Notary
2. Sign employment contract - formal PKWT agreement
3. RPTKA application - apply for employee RPTKA
4. Cancel E25B - surrender to immigration
5. Apply for E23 - submit new application
6. Approval and issuance

Timeline: 2-4 weeks

Cost:

• Deed amendment: IDR 5-8M
• Employee RPTKA: IDR 1.5M
• E23 KITAS: IDR 36M (onshore)
• Total: ~IDR 43M

KITAP impact: Likely preserves continuity (both work KITAS under same sponsor).

Tax impact: Directors may have different tax treatment than employees in some cases.

3. E25B Director → E28A Investor (Passive Role)

When you need this: You want to step back from active management but retain investment/shareholding.

Requirements:

• Resignation from BoD (deed amendment)
• Shareholding proof - min. IDR 10B investment in Indonesian PT PMA
• Investment evidence - bank statements, share certificates
• Cancellation of E25B and RPTKA

Process:

1. Resign from board - deed amendment to remove directorship
2. Document investment - prepare share certificates, LKPM investment report
3. Cancel E25B and RPTKA - no longer working
4. Apply for E28A - investment-based KITAS
5. Approval and issuance

Timeline: 2-3 weeks

Cost:

• Deed amendment: IDR 5-8M
• E28A KITAS: IDR 17-19M
• Total: ~IDR 25M

KITAP impact: May reset KITAP clock (changing from work visa to investment visa).

Tax impact: Investment income vs. salary—different tax obligations.

4. E28A Investor → E25B Director (Active Role)

When you need this: Passive investor now wants to take active management role.

Requirements:

• Appointment to BoD (deed amendment)
• RPTKA approval for director position
• Proof of ongoing investment (still hold shares)
• All E25B requirements (education, experience)

Process:

1. Board appointment - deed amendment to add you as Director
2. Apply for RPTKA - director position RPTKA
3. Cancel E28A - surrender investor KITAS
4. Apply for E25B - submit full E25B application
5. Approval and issuance

Timeline: 3-5 weeks (RPTKA approval adds time)

Cost:

• Deed amendment: IDR 5-8M
• RPTKA: IDR 1.5M
• E25B KITAS: IDR 36M
• Total: ~IDR 43M

KITAP impact: Likely resets clock (switching category).

5. E33G Remote Worker → E25B Director (Starting Local Company)

When you need this: You're on a digital nomad visa but now want to establish a PT PMA and work locally.

Requirements:

• Cancel E33G (remote worker KITAS)
• Set up PT PMA (full company formation)
• Obtain RPTKA for your director position
• Apply for E25B as director of new company

Process:

1. Form PT PMA - complete company setup (4-6 weeks, IDR 20M)
2. Register for NIB - business license via OSS
3. Apply for RPTKA - director position in new company
4. Cancel E33G - surrender digital nomad KITAS
5. Apply for E25B - onshore or offshore
6. Approval and issuance

Timeline: 4-8 weeks (company setup is longest step)

Cost:

• PT PMA formation: IDR 20M
• Virtual office (if needed): IDR 3-6M/year
• RPTKA: IDR 1.5M
• E25B KITAS: IDR 34.5-36M
• Total: ~IDR 56-58M

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.

6. E33G Remote Worker → E28A Investor

When you need this: Digital nomad wants passive investment stake in Indonesian company without active management.

Requirements:

• Min. IDR 10B investment in PT PMA
• Cancel E33G
• Shareholding documentation

Process:

1. Invest in PT PMA - acquire shares (min. IDR 10B)
2. Prepare investment docs - share certificates, LKPM report
3. Cancel E33G
4. Apply for E28A
5. Approval and issuance

Timeline: 4-6 weeks (investment setup time)

Cost:

• PT PMA investment docs: IDR 5-10M
• E28A KITAS: IDR 17-19M
• Total: ~IDR 25-30M (plus IDR 10B investment)

KITAP impact: Resets clock (category change).

7. Tourist Visa → KITAS (Any Type)

When you need this: You arrived on B211A visitor visa or VOA, now need to work/invest.

Requirements:

• Depends on target KITAS type (E23, E25B, E28A, E33G, etc.)
• Onshore conversion: Possible via Altus process for certain visas
• Offshore conversion: Exit Indonesia, apply at embassy/consulate

Onshore (Altus) Process:

1. Verify eligibility - not all visit visas can convert onshore
2. Prepare sponsor documents - company must be registered for Altus
3. Submit application - immigration office (avoid overstay)
4. Wait for approval - typically 2-4 weeks
5. KITAS issuance - without leaving Indonesia

Offshore Process:

1. Exit Indonesia - before visa expires
2. Apply at embassy - in home country or nearby (KL, Singapore)
3. Receive visa approval - VTT (Visa Telegram)
4. Re-enter Indonesia - collect KITAS on arrival

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.

Cost Comparison: Conversion vs. New Application

Key fact: Conversion costs the same as a new KITAS application. There is no "conversion discount."

Additional costs may include:

• Company deed amendments (IDR 5-8M)
• RPTKA applications (IDR 1.5M)
• Legal notarization (IDR 500K-2M)
• Translation services (IDR 200K-500K per document)

KITAP Eligibility Impact

What is KITAP?

KITAP (Kartu Izin Tinggal Tetap) is permanent residence in Indonesia, available after holding KITAS continuously for 5 years under certain visa types.

Does Conversion Reset the KITAP Clock?

It depends on the conversion:

General rule:

• Same sponsor, same category: Clock continues (E23↔E25B under same company)
• Different category: Clock may reset (work ↔ investment)
• Different sponsor: Clock resets

Critical advice: If you're 3+ years into KITAP eligibility and considering conversion, consult immigration lawyer to preserve continuity.

Tax Implications of Conversion

Work KITAS (E23, E25B) vs. Investment KITAS (E28A)

Digital Nomad (E33G) vs. Work KITAS

Important: Converting from E33G (no Indonesian tax) to E25B (Indonesian tax resident) significantly changes your tax obligations. Consult tax advisor before conversion.

Step-by-Step: How to Convert KITAS

General Conversion Process

Step 1: Determine Target Visa Type

• What role will you have? (Director, employee, investor, remote worker)
• Does your company need changes? (Deed amendment, RPTKA)
• Do you meet requirements? (Capital, education, experience)

Step 2: Prepare Legal Documents

• Company deed amendment (if role change)
• Employment agreement (if E23)
• Investment evidence (if E28A)
• RPTKA approval (if work visa)

Step 3: Cancel Current KITAS

• Submit cancellation request to immigration
• Surrender physical KITAS card
• Receive cancellation letter

Step 4: Apply for New KITAS

• Onshore (Altus): Submit to Jakarta/Bali immigration office
• Offshore: Exit Indonesia, apply at embassy
• Submit full application package

Step 5: Wait for Approval

• Immigration review: 1-3 weeks
• Approval letter (STM) issued
• Schedule KITAS collection

Step 6: Collect New KITAS

• Onshore: Collect at immigration office
• Offshore: Receive on re-entry to Indonesia
• Valid for 1-2 years (depending on type)

Timeline Summary

Note: Timelines assume no complications. Add 2-4 weeks buffer for government delays.

Common Mistakes to Avoid

1. Working on Wrong KITAS Type

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.

2. Not Cancelling Old KITAS

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.

3. Ignoring KITAP Timeline

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.

4. Incorrect RPTKA Application

Mistake: Using employee RPTKA for director role (or vice versa).

Consequence: KITAS application rejected.

Solution: Ensure RPTKA matches target visa type and job title.

5. Overstaying During Conversion

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.

Frequently Asked Questions

Can I convert KITAS while in Indonesia?

Yes, onshore conversion via Altus process is available for most KITAS types. However:

• Your sponsor company must be registered for Altus
• You must start process before current KITAS expires
• Offshore conversion (exit and re-enter) is often faster

How long can I stay in Indonesia between KITAS cancellation and new issuance?

Depends on your current visa:

• If converting onshore (Altus): You receive temporary stay permit (ITAS) during processing
• If cancelling and exiting: Must exit before old KITAS expires
• If on visit visa: Must not overstay visit visa validity

Best practice: Work with agent to ensure no gaps in legal status.

Do I need to retake medical exam and photos for conversion?

Yes. Conversion is treated as new KITAS application, requiring:

• New medical checkup (health certificate)
• New biometric photos
• Updated documents (passport copy, etc.)

Can I convert E25B to E33G to avoid RPTKA?

Technically yes, but not recommended:

• You'd lose active management rights in your company
• E33G is for remote work only (foreign employer)
• Directors should hold E25B for legal compliance

What happens to my MERP (exit permit) during conversion?

MERP is cancelled when you surrender KITAS. After receiving new KITAS:

• Single-exit MERP: Included in KITAS
• Multiple-exit MERP: Must apply separately (IDR 3-5M)

Can married couples convert different KITAS types?

Yes. Each person's KITAS is independent:

• Spouse 1: E25B (director)
• Spouse 2: E28A (investor in different company)
• Dependents: E317 (family KITAS tied to one sponsor)

Note: Dependent children typically need one primary sponsor, cannot switch between parents' KITAS mid-year.

When to Hire an Agent vs. DIY

Hire an Agent for:

• Complex conversions: E33G → E25B (requires company setup)
• Onshore processing: Altus applications require sponsor registration
• RPTKA applications: Government interface, Indonesian language
• Time-sensitive cases: Expiring KITAS, need fast turnaround
• First-time conversions: Unfamiliar with process

Agent cost: IDR 5-15M service fee (on top of government fees)

DIY for:

• Simple conversions: Tourist → KITAS offshore (apply at embassy)
• Experienced expats: Multiple KITAS renewals before
• Cost-saving: Willing to handle paperwork yourself
• Non-urgent: Plenty of time before expiration

DIY savings: IDR 5-15M (but requires Indonesian language skills, time)

Conclusion: Strategic KITAS Conversion

Converting between KITAS types is not a simple "upgrade"—it's essentially cancelling your current permit and applying for a new one. Key takeaways:

1. Cost: Expect to pay the full price of target KITAS type (IDR 13-36M depending on visa)
2. Timeline: Allow 4-8 weeks for complex conversions (company setup, RPTKA)
3. KITAP: Be aware that changing categories may reset your permanent residence clock
4. Tax: Work vs. investment KITAS have very different tax obligations
5. Compliance: Never work on the wrong KITAS type—convert first

Most common conversions:

• E23 → E25B (promotion): IDR 43M, 5-7 weeks
• E25B → E28A (passive role): IDR 25M, 4-6 weeks
• E33G → E25B (local company): IDR 56M, 7-10 weeks

If you're considering KITAS conversion, consult with both an immigration agent and tax advisor to understand the full implications for your situation.

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Need help with KITAS conversion? Contact Bali Zero immigration services for:

• Conversion eligibility assessment
• KITAP impact analysis
• Full-service onshore (Altus) processing
• Company deed amendments + RPTKA applications

Next steps: Book a consultation or ask Zantara AI specific questions about your conversion scenario.