Information, not advice: Second Home Visa Indonesia is an independent editorial guide — not the Government of Indonesia, not the Directorate General of Immigration, and not a law firm or licensed adviser. The Second Home Visa is a non-working visa; the IDR 2 billion deposit is IDR-set and FX-exposed, rules change by regulation, and figures are "last verified June 2026" — confirm at the e-Visa portal (evisa.imigrasi.go.id) and with licensed Indonesian immigration/tax counsel before acting. We never promise approval. If you engage a partner we introduce, that partner may pay us a referral fee at no cost to you.
Indonesia second home visa after 3 years ITAP means a pathway where a Second Home holder may be able to move to a permanent stay permit (ITAP/ KITAP) after three years of lawful residence. As of June 2026, this pathway is not yet codified in a single clause, but can be pieced together from Indonesia’s immigration framework and current practice.
This page is for people trying to answer a specific question: can a Second Home Visa (Visa Rumah Kedua) become an ITAP after 3 years, and if yes, on what legal and practical basis?
I’ll walk through what the law actually says, what it doesn’t, how the deposit works, and what we currently see happening on the ground. Information, not advice; if you need execution, we work through vetted licensed immigration partners.
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## Quick facts: Second Home Visa and possible ITAP pathway
All figures and rules below are sourced from PP 48/2021, Circular IMI-0740.GR.01.01/2022, and the Directorate General of Immigration (DGI) visa index framework, as last checked June 2026.
| Item | Fact | Source / Status |
|---|---|---|
| Visa type | Second Home Visa (Visa Rumah Kedua), leading to Second Home ITAS (temporary stay permit) | DGI policy, Circular IMI-0740.GR.01.01/2022 |
| Main legal base | PP 48/2021 (Pelaksanaan UU Keimigrasian) + DGI circulars & regulations on Second Home | Published in State Gazette |
| Minimum deposit | IDR 2,000,000,000 [VERIFY] or foreign pension/funds in Indonesia | Set originally by IMI-0740.GR.01.01/2022; value and proofs subject to change |
| Deposit date-stamp | IDR 2bn threshold last confirmed in official guidance mid-2023 [VERIFY for 2026] | Check new circulars before applying |
| Basic duration | Second Home stay permit generally issued for 5 or 10 years (visa index family) | DGI announcements linked to Circular IMI-0740.GR.01.01/2022 |
| Work rights | No right to “bekerja” (work under an employment relationship) in Indonesia | PP 48/2021 + DGI practice |
| ITAP/KITAP minimum residence | 3 years of consecutive legal stay on certain ITAS types is a common prerequisite | PP 48/2021 framework; specific Second Home treatment still evolving |
| Tax residency | >183 days presence in a 12‑month period usually = Indonesian tax resident | Indonesian Income Tax Law (UU PPh) practice |
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## What the Second Home Visa is (and isn’t)
Under PP 48/2021, Indonesia divides stay permits into:
– Visit Stay Permit (Izin Tinggal Kunjungan – short term)
– Temporary Stay Permit (Izin Tinggal Terbatas – ITAS)
– Permanent Stay Permit (Izin Tinggal Tetap – ITAP / KITAP)
The Second Home scheme is a **temporary stay** product: a way to get an ITAS for longer periods (5–10 years) if you can show significant funds or assets in Indonesia. It is **not** a separate immigration category in the law itself; it sits inside the ITAS family defined by PP 48/2021, then shaped by the DGI via Circular IMI‑0740.GR.01.01/2022 and follow-up regulations.
Key takeaways:
– It is a **residency product**, not a path to citizenship.
– It is **long-stay**, but legally still “temporary” (terbatas), not “permanent” (tetap).
– It is designed for **wealthy individuals and retirees**, not active employees.
The marketing language you see online (“golden visa”, “retirement plus”) is not in PP 48/2021 or IMI‑0740. The law is dryer and stricter.
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## Can you get ITAP from a Second Home Visa after 3 years?
This is the core question: “second home visa 3 years ITAP” and “KITAP from Second Home Visa”.
### 1. What PP 48/2021 says about moving from ITAS to ITAP
PP 48/2021 sets out the general rule: ITAP is a **permanent stay permit** that can be granted, among other circumstances, to foreigners who have already held an ITAS for a certain period and meet specific criteria.
For several categories (e.g. family unification, certain work/ investment permits), the usual pattern is:
– **3 consecutive years** of lawful ITAS residence, and
– Still meeting the underlying category requirements,
– Plus clean administrative and criminal record, and
– Application approved by immigration.
This is why the “after 3 years” number appears often. But PP 48/2021 does **not** spell out “Second Home ITAS → ITAP” as a dedicated clause. Instead, it leaves room for DGI regulations to define which ITAS indexes are “ITAP‑eligible”.
### 2. Where Second Home fits in the ITAS family
Second Home ITAS is a **non‑work, non‑family, non‑study** ITAS. It functions like a **long-term stay for affluent non‑workers**. It sits closer conceptually to:
– the old retirement ITAS, and
– wealth-based long stay products in other countries.
For retirement ITAS, there is an established path to ITAP after several years, based on a combination of PP 48/2021 and implementing regulations.
For Second Home ITAS:
– The **law allows** DGI to open an ITAP channel after 3 years of lawful ITAS stay.
– As of June 2026, there is **no single, explicit, widely‑published article** saying “after three years on Second Home, you are guaranteed ITAP eligibility”.
– Internally, immigration offices may apply an analogy to other non‑work ITAS categories, but this is practice, not written guarantee.
Any website that promises “automatic KITAP from Second Home Visa after 3 years” is going beyond the text of PP 48/2021 and Circular IMI‑0740.
### 3. What a realistic pathway might look like
Based on the structure of PP 48/2021 and other ITAS → ITAP transitions, a **plausible** (but not guaranteed) pathway is:
1. You obtain a Second Home ITAS (5 or 10 years).
2. You **reside lawfully** in Indonesia on that ITAS for at least 3 consecutive years:
– Renewing/maintaining as required,
– Avoiding overstay or major violations.
3. You continue to meet Second Home conditions:
– Deposit/asset proof still valid,
– No change into prohibited activities (work).
4. DGI issues or applies an implementing rule allowing Second Home ITAS holders with 3+ years residence to apply for ITAP under a defined index.
5. You apply and immigration **may** approve an ITAP, subject to full vetting.
Steps 4 and 5 are where the uncertainty lies today. The **framework exists**; the **specific Second Home slot** in the ITAP system is not fully crystallised in public-facing rules.
If you want up-to-date, case-specific feedback before making life decisions around this, use our vetted partners through plan your trip and ask for a WhatsApp review of your status and timeline.
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## Deposit, assets, and the IDR 2 billion requirement
The deposit is the most misunderstood element.
### IDR 2bn: what the regulation says and doesn’t say
Circular IMI‑0740.GR.01.01/2022 introduced the Second Home scheme with a financial eligibility condition often summarised as:
– **IDR 2,000,000,000** in an Indonesian bank account, *or*
– Certain property or other financial conditions meeting the same threshold.
This IDR 2bn figure was current in the 2022–2023 rollout and frequently repeated in official press releases.
As of June 2026:
– IDR 2bn is still the **anchor number** in most official and semi‑official materials.
– We mark it **[VERIFY]** because:
– DGI retains discretion to adjust thresholds,
– Additional implementing rules can tighten what “counts” toward the 2bn.
– The safest assumption: this is a **minimum**, not a target. Future applicants may face higher thresholds or stricter proof requirements.
### Is the deposit locked, and for how long?
The circular framed the funds as proof of **ability to live** in Indonesia, not as an investment into the state. But in practice:
– Banks are often asked to issue a **letter** confirming a minimum balance.
– Some partners and banks treat the amount as a **blocked or semi‑blocked deposit** while your status is assessed or for a minimum holding period.
The exact mechanics (fully blocked vs minimum balance vs pledge) are **not hard‑coded** in PP 48/2021. They are the product of:
– DGI internal instructions,
– Bank compliance policies,
– Your specific bank relationship.
If you are considering ITAP later, expect immigration to look at:
– Historical bank statements,
– Continued ability to support yourself, not a one‑day snapshot.
We do not publish specific bank product names or interest rates. These vary and are commercial decisions, not part of the immigration law.
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## Eligibility snapshot: Who is Second Home for?
In plain-English/ Bahasa:
– **Primary target**: Individuals with **substantial funds** or property in Indonesia who want to live long-term without working locally.
– **Typical profiles**:
– Retirees (pensiunan) with strong pensions or savings,
– Remote business owners / investors who do not need an Indonesian employment contract,
– High‑net‑worth individuals wanting a “base” in Indonesia.
Core criteria (summarised from IMI‑0740 and DGI practice):
– Passport validity (usually 36+ months remaining; check current circulars).
– Clean immigration and criminal record.
– Financial condition:
– Documented deposit/ funds of at least IDR 2bn [VERIFY], or
– Qualifying property or other assets under updated DGI guidance.
– Willingness and ability to **abide by non‑work conditions**.
Children and spouses may have dependent routes in practice, but these run under related ITAS indexes and deserve their own treatment; speak with a regulated advisor if family structuring matters to you.
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## Application process: How Second Home is actually obtained
Details do change, but the structure is consistent with other e‑visa applications:
### Step 1 – Online application
Applications are usually filed online through the DGI e‑visa platform, either:
– Directly by you, or
– Via a licensed immigration consultant or legal representative.
You will need to prepare:
– Passport scan (meeting validity requirements),
– Recent photo,
– Proof of funds/ deposit/ property compliant with the latest Second Home rules,
– Any additional documents requested (e.g. bank letters).
### Step 2 – E‑visa issuance
If approved, DGI issues an **e‑visa** which allows you to:
– Enter Indonesia under the Second Home category,
– Be granted a stay permit on arrival, which then becomes your Second Home ITAS.
Approval is at the discretion of immigration. No regulation guarantees success if you tick the boxes; DGI retains the right to refuse where they see risk or non‑alignment with policy.
### Step 3 – Conversion to ITAS and reporting
On arrival and activation:
– Your passport is annotated with the stay permit information, and
– You obtain an electronic or physical ITAS record.
Local reporting (e.g. SKTT, local civil registration) may be required depending on your domicile. These requirements stem from population and civil administration laws, not just immigration.
### Timelines and costs
– Processing times and state fees can and do change through Ministerial Regulations and DGI decrees.
– As of last checks (June 2026), **professional assistance fees** for Second Home applications generally fall into a broad range that needs to be obtained directly from providers. We do not publish fixed numbers because:
– They are commercial, not regulatory,
– They vary by complexity and family size.
If you want a current fee range from vetted partners, you can plan your trip and ask for rough numbers via WhatsApp before you commit.
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## Can you work on a Second Home Visa?
Short answer: **no local work rights**.
PP 48/2021 is clear that:
– “Bekerja” (working) in Indonesia under an **employment relationship** requires the correct work stay permit and permissions.
– Second Home is set up as a **non‑work stay**. It does not grant you a right to:
– Be hired by an Indonesian employer,
– Receive Indonesian‑source salary as an employee,
– Obtain a work permit (RPTKA/Notifikasi) “on top” of your Second Home unless future regulations explicitly create such a hybrid.
The ambiguity is often around **remote or passive activity**:
– Income from abroad (dividends, pensions, remote business distributions) is not “Indonesian employment”, but may still have **tax implications** if you become tax resident.
– Occasional speaking engagements, board positions, or consulting can cross lines depending on where contracts are, where work is performed, and what permits you hold.
None of this is licensed as “OK” by simply having a Second Home ITAS. For anything close to work, get tailored legal/ tax advice; general blog posts are not protective.
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## Tax: Residency, reporting, and what Second Home doesn’t change
Immigration status and tax status are legally separate but practically linked.
### When do you become an Indonesian tax resident?
Under Indonesia’s tax law (UU PPh) and consistent practice, an individual is treated as an Indonesian **tax resident** if they:
– Stay in Indonesia more than **183 days** in any 12‑month period; or
– Have an intention to reside in Indonesia (e.g. permanent home, family, vital interests).
A 5–10‑year Second Home ITAS plus continuous presence will usually be interpreted by the tax office as strong evidence of **resident** status.
### What being tax resident may mean
In broad terms (simplified):
– **Worldwide income basis**: Residents are in principle taxed on global income, with specific rules, exemptions, and treaty relief where applicable.
– **Reporting obligations**: Annual tax return (SPT), registration for NPWP (tax ID), documentation of foreign assets above certain thresholds.
Second Home status:
– Does **not** exempt you from income tax,
– Does **not** automatically grant special tax holidays (these are governed by separate tax regulations, and recent expat relief programs are narrowly defined and time‑limited).
Because tax rules and incentives change more frequently than immigration PP or DGI circulars, and because they depend on your home country’s treaty position, you should treat any online summary (including this one) as **orientation only**, not legal or tax advice.
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## Second Home → ITAP after 3 years: practical scenarios
Bringing it together for people exploring “KITAP from Second Home Visa”:
1. **Conservative planner**
You assume no dedicated ITAP lane will open. You:
– Use Second Home ITAS purely as a 5–10‑year stay permit.
– Plan as if you’ll renew or reapply on similar terms when the time comes.
– Treat any ITAP option as a bonus if/when regulations evolve.
2. **Optimistic but realistic planner**
You recognize PP 48/2021 already allows ITAS→ITAP conversions and that:
– Retirement ITAS holders now often move to ITAP after years of residence.
– Indonesia is gradually moving toward more structured long‑stay options.
So you:
– Keep your record clean (immigration and tax),
– Maintain your financial standing,
– Stay informed through credible regulatory updates,
– Are ready to apply for ITAP **if** DGI confirms Second Home ITAS as an ITAP‑eligible index after 3 years.
3. **Risky assumption (not recommended)**
You move your life to Indonesia assuming:
– “I am guaranteed KITAP from Second Home Visa after 3 years.”
This assumption is **not supported** by any article in PP 48/2021 or IMI‑0740 as of June 2026. Regulations can improve or tighten; basing life plans on promises from marketing copy is unsafe.
Our position as an independent intelligence site: treat ITAP from Second Home as **possible**, not **promised**, and base that expectation on the structure of Indonesian immigration law, not on slogans.
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## Independence and how we keep score
Second Home Visa Indonesia tracks:
– PP 48/2021 and later amendments,
– DGI circulars such as IMI‑0740.GR.01.01/2022,
– Visa index documentation and official announcements.
We read and interpret the texts first, then cross‑check with practitioners. No one can pay to change what we publish; if you proceed with our partner they may pay us a referral fee at no extra cost to you.
If you need a case‑specific view on whether applying now makes sense, and how a future ITAP might fit your plan, reach out via plan your trip and ask for WhatsApp coordination with an immigration and tax professional.
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## FAQs: Indonesia Second Home Visa to ITAP After 3 Years
Can I automatically get ITAP after 3 years on a Second Home Visa?
No. PP 48/2021 allows ITAS holders to become eligible for ITAP after several years, but there is no clause guaranteeing automatic ITAP from Second Home ITAS after 3 years. Approval is discretionary and depends on future implementing rules and your record.
Is the IDR 2 billion Second Home deposit still valid in 2026?
IDR 2,000,000,000 is still the reference threshold from Circular IMI‑0740.GR.01.01/2022 and follow-up guidance, but we mark it [VERIFY] because DGI can adjust requirements. Always confirm the current figure and acceptable proof with immigration or a licensed advisor before applying.
Does a Second Home Visa allow me to work in Indonesia?
No. Second Home is a non-work stay permit. It does not allow you to be employed by an Indonesian entity or perform work that legally requires a work permit. Remote or passive income may still have tax consequences but does not convert Second Home into a work visa.
Will I become an Indonesian tax resident on a Second Home Visa?
If you stay more than 183 days in any 12‑month period or are considered to have your main home in Indonesia, you are likely to be treated as a tax resident, regardless of visa type. Second Home status itself does not create a tax exemption. Obtain professional tax advice for your specific situation.
Is Second Home or ITAP a path to Indonesian citizenship?
No. Both ITAS (including Second Home) and ITAP are stay permits. Citizenship (kewarganegaraan) follows a separate, stricter legal framework. Long residence can be a factor, but neither Second Home nor ITAP is a guaranteed or fast track to naturalisation.