The Right KITAS for Company Directors in Indonesia

Choosing the Right KITAS for Company Directors in Indonesia

  • Ascentium Editorial Team
  • 23 September 2026
  • 7 minutes reading time

A KITAS for a company director is not only an immigration document. A foreign director who holds the wrong KITAS type in Indonesia risks work permit violations, permit cancellation, and deportation under Government Regulation No. 34/2021 on the Use of Foreign Workers and the Immigration Law (UU No. 6/2011). 

The main question for most PT PMA companies is whether a foreign director qualifies for an Investor KITAS under E28A or should use the E25B Company Director Work Visa.

The answer depends on the director’s shareholding, registered corporate position, intended activities, and the applicable manpower arrangement.

Key Takeaways

  • A foreign director’s KITAS should match their shareholding, registered position, and actual activities in Indonesia.
  • An Investor KITAS (E28A) requires a minimum personal shareholding of IDR 10 billion, registered in the applicant’s name in the company deed. 
  • E25B is the current role-specific work visa for a Company Director or Executive Board Member
  • If a director holds less than the E28A shareholding threshold, Immigration directs them to apply for a work visa according to their position. For a company director, the relevant classification is E25B.
  • RPTKA requirements should be assessed separately because certain directors, commissioners, and shareholders may qualify for an exemption under GR No. 34/2021.

Investor KITAS vs Working KITAS: Key Differences 

For foreign directors, the two main routes to assess are the Investor KITAS under E28A and the Company Director Work Visa under E25B.

E28A applies when the foreign director meets the applicable investor requirements, whereas E25B is specifically for a Company Director or Executive Board Member under the work route.

FactorInvestor KITAS (E28A)Working KITAS – Director (E25B)
Eligibility basisQualifying foreign investor who may also serve as director or commissionerForeign national appointed as Company Director or Executive Board Member
Minimum shareholdingAt least IDR 10 billion in shares in the sponsoring companyE28A’s IDR 10 billion threshold does not apply
Director activitiesMay serve as director or commissioner and supervise production in the invested companyMay perform work activities based on the approved director position
RPTKAAssess whether the shareholder/director exemption appliesMay be required unless an applicable exemption applies
DKPTKA levyDepends on whether the manpower arrangement is subject to RPTKA and DKPTKA obligationsMay apply where the employment arrangement requires RPTKA
Permit validity1 or 2 years180 days, 1 year, or 2 years, depending on approval
Tax positionDepends on Indonesian tax residency and income arrangementDepends on Indonesian tax residency and employment income arrangement
Sponsor entitySponsoring company in which the qualifying investment is heldIndonesian company sponsoring the director under the work route

Does a Foreign Director Need a Work Permit in Indonesia? 

Yes, if the director actively manages, represents, or operates the company in Indonesia. A business visa or visa on arrival doesn’t authorize employment, contract signing, employee supervision, or regular executive activity.  

Under Government Regulation No. 34/2021 on the Use of Foreign Workers, any foreigner performing work functions for an Indonesian entity must hold the appropriate work authorization. 

What PT PMA Directors Should Review Before Applying for KITAS 

Before filing, the company should document honest answers to the following: 

  • Will the director act only as a shareholder and board member, or actively manage operations? 
  • Will they sign contracts, invoices, bank documents, or employment agreements? 
  • Will they supervise local employees or departments? 
  • Will they represent the company before clients, vendors, banks, or government agencies? 
  • Will they receive salary, allowances, or employment-related compensation? 
  • Do they hold sufficient shares to meet the Investor KITAS threshold? 
  • Will they need to be listed in the workforce approval (RPTKA) as a foreign worker? 

These answers determine the correct KITAS route. They also determine the company’s broader compliance, such as PT PMA corporate documents, OSS licensing, NPWP registration, and bank account authorization, all of which are linked to the director’s legal status in Indonesia. 

KITAS for Company Director: Process, Timeline, and Cost Factors 

The process for obtaining a KITAS for company director roles depends on the selected route. E28A Investor KITAS and E25B Company Director Work Visa follow different eligibility and supporting-document requirements, particularly where manpower authorization applies.

StageInvestor KITAS (E28A)Working KITAS – Director (E25B)
Pre-applicationVerify minimum IDR 10 billion share ownership and investor eligibilityConfirm the E25B director position and assess RPTKA requirements or exemptions
Key documentsProof of qualifying share ownership, company establishment approval, company banking records, and applicant documentsDirector appointment, company and applicant documents, plus applicable manpower documentation
Processing timeAround 2–4 weeksAround 4–8 weeks, depending on manpower approval and case complexity
RPTKAAssess whether a shareholder/director exemption appliesMay be required unless an applicable exemption applies
BiometricIn-person appointment may be requiredIn-person appointment may be required
Cost factorsVisa and stay permit fees, document preparation, and related immigration chargesVisa and stay permit fees, possible DKPTKA levy, manpower processing, and related immigration charges

For the E25B route, companies should determine whether RPTKA approval is required before proceeding with the immigration application. Certain directors and shareholders may qualify for an exemption, so the manpower position should be confirmed rather than assumed.

KITAS Mistakes Company Directors Should Avoid 

A KITAS mismatch can create real compliance issues. Immigration authorities may cross-check OSS records, tax data, and company filings. If a foreign director’s activities do not match their permit type, the company and director may face: 

  • Immigration sanctions under UU No. 6/2011 
  • Work permit violations under GR No. 34/2021 
  • Administrative fines for the sponsoring PT PMA 
  • Permit cancellation and mandatory departure 
  • Deportation and entry bans 
  • Compliance records affecting all future Indonesian visa and permit applications 

The sponsoring company also carries compliance responsibility. For this reason, KITAS selection should be treated as a legal and business compliance decision, not only an administrative step. 

InCorp Indonesia (an Ascentium Company) can help companies review the right KITAS route, sponsor arrangement, and supporting documents before the application process begins. Talk to our team -> 

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Obtain the Right KITAS for the Company Director with InCorp 

A KITAS for a company director should match the director’s role, shareholding status, and activities in Indonesia. Choosing the right route helps avoid delays, permit issues, and compliance risks. 

InCorp Indonesia (an Ascentium Company) can support companies with: 

  • Investor KITAS for foreign shareholders serving as directors or commissioners 
  • Working KITAS for foreign directors actively working in Indonesia 
  • Work permit support for employment-based director roles 
  • Document review to align company records, sponsor details, and application requirements 
  • Application assistance from preparation to submission 

Fill out the form below to find the right KITAS route for your company director. 

Frequently Asked Questions

What is the difference between an Investor KITAS and a Working KITAS for a foreign director in Indonesia? 

Investor KITAS is for foreign shareholders who serve as directors or commissioners of an Indonesian company with qualifying share ownership. A working KITAS, or the relevant work visa route, is for directors who are employed by, paid by, or actively managing the Indonesian entity.

Does a foreign director in a PT PMA need an RPTKA?

Only if the director applies through an employment-based work route; investor KITAS holders generally do not need RPTKA if their activities are limited to investor or board-level functions. 

Can a foreign director use a business visa instead of a KITAS in Indonesia?

No. A business visa does not allow regular work, operational management, or executive activities in Indonesia. Directors performing these activities need the appropriate KITAS.

What shareholding is needed for Investor KITAS eligibility?

For the E28A Investor Visa, the foreign director generally needs to hold at least IDR 10 billion in shares in the sponsoring company.  

What happens if a foreign director uses the wrong KITAS type? 

Using the wrong KITAS can lead to immigration sanctions, work permit issues, administrative fines, permit cancellation, deportation, and difficulty obtaining future visas. The sponsoring company may also face compliance responsibility. 

Verified by

Hotdo Nauli

Senior Legal & Delivery Manager at InCorp Indonesia

Hotdo heads the Legal and Delivery team at InCorp Indonesia, managing Product Registration, Legal Advisory, and Business Licensing. With over 8 years of experience, she focuses on compliance and integrity,... Read more

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