Retiring in Bali: the E33E and E33F permits, pension tax, healthcare and real costs in 2026

Bali is one of the few places where a pensioner can live on a modest income in a warm climate, but it is not an easy move on paper. Indonesia has no route from a retirement permit to citizenship, the rules are applied through sponsors and agencies, and the official pages and the agency guides do not always agree. This guide uses the official immigration pages where it can and says plainly where it cannot. Figures are as of October 2026. It is general information, not legal or tax advice.

The two permits for retirees

Indonesia's immigration service lists two limited-stay permits for older foreigners, both named "second home for the elderly".

• E33E, up to 5 years. The official page says it is for people aged 55 or over and needs no sponsor, but you must keep at least USD 50,000 (or the equivalent) in your own account at a state-owned bank, report it to the immigration office within 90 days of arrival and keep it there for as long as the permit runs. You also show proof of an income or allowance of at least USD 3,000 a month and three months of bank statements with at least USD 2,000. The first permit can run up to 5 years and the total stay cannot exceed 10 years. The entry visa is valid for 90 days.
• E33F, 1 year. The official page requires a sponsor, three months of statements with at least USD 2,000 and the same USD 3,000 monthly income. It allows 1 year, renewable. The page I read does not state a minimum age; agency guides say 55.

Neither page lists a health insurance minimum, a domestic helper or a housing contract. Agencies report all three (a minimum insurance of IDR 25 million with evacuation, a helper for the one-year route, a rental agreement), and some say E33E is for people aged 60 and over for certain nationalities. Treat those as questions to put to the immigration office or a licensed sponsor, not as facts. The official pages bar work that does not match the permit and selling goods or services.

There are also broader routes called the Second Home Visa and the Golden Visa. Sources give conflicting amounts for them and I found no official figure, so check them directly if you are considering one.

Who it suits, and the honest drawbacks

• It suits a retiree with a stable pension of at least USD 3,000 a month who wants to rent first and stay long, not to settle for good.
• There is no path to citizenship and no right to work.
• The USD 50,000 for E33E must stay in Indonesia, and the sponsor route for E33F adds a recurring agency cost.
• Medical care is good in private hospitals in Bali and Jakarta but evacuation for serious cases is costly (see below).
• Rules change and are applied differently by office. Plan a margin.

Pension tax: Poland, Indonesia and the treaty

Indonesia taxes residents on worldwide income. Secondary sources say you become a resident after more than 183 days in a rolling 12 months, or by holding a permit valid for more than 183 days, and that a regulation from late 2025 made the test more fact-based. There is also a four-year rule that taxes only Indonesian-source income of some new foreign residents, but its conditions appear tied to specialist skills, and I found nothing showing that it covers retirees. Do not count on it.

The Indonesia-Poland treaty was signed in Warsaw on 6 October 1992 and the Indonesian tax authority publishes the English text. In plain terms:

• Article 18: a pension paid to a resident of one state from a source in the other, for past employment there, may be taxed in that other state.
• Article 19: a government pension is taxable only in the paying state, unless the person is a resident and a national of the other state.
• Article 22: Indonesia gives a credit for Polish tax against Indonesian tax on the same income; Poland, as the residence state, exempts income Indonesia may tax, with progression.

Our reading, which a tax adviser must confirm, is that a ZUS pension may still be taxed in Poland and that Indonesia would credit that tax, so you should not assume a low flat rate as in Greece. The treaty has been modified by the multilateral convention and we have not analysed its effect. On the Polish side, ZUS says it collects income-tax advances under the rules and that a pensioner must report a change of country and bank account. We could not confirm how ZUS treats a pensioner who lives in a third country, or whether it accepts a tax residence certificate. Ask ZUS and your tax office before you move, and see moving pensions abroad and tax residency when relocating.

Healthcare

The EU's S1 and EHIC schemes cover EU and EEA states, not Indonesia, so you need your own insurance. Insurance brokers (sales material, so read with care) report these ranges:

• GP visit EUR 15-25, specialist EUR 30-80, a single hospital room EUR 50-90 a night, an emergency visit at a Bali international hospital IDR 3-10 million.
• Medical evacuation is not covered by the national scheme or by Indonesian private plans; one source gives USD 25,000-80,000 for a transfer to Singapore.
• Pre-existing conditions are often excluded or limited, for example by a moratorium on the last five years. One broker-cited estimate puts medical inflation at 15.1% for 2026.

Choose a policy with evacuation and read the exclusions before you sign.

Monthly costs, with sources

There is no official retiree budget. Dated guides give these ranges: a couple sharing a rental about USD 1,600-2,500 a month (2026 guide, villa lifestyles cost more), about USD 1,400 for a retired couple in an older report, about USD 50 a month for utilities in a two-bedroom flat. Some guides assume about IDR 18,000 to the dollar; check the current rate. The USD 3,000 income requirement is proof for the permit, not a spending guide, and it is higher than most budgets above.

Where to live and what about property

Sanur, Ubud, Canggu, Uluwatu and Lombok differ in traffic, noise and prices. Rent for several months in one before you sign a long lease. A foreigner cannot hold freehold land in Indonesia (Hak Milik). A Hak Pakai right of use, with a residence permit and above a price threshold, runs 30 plus 20 plus 30 years according to the sources behind our guide, and a long lease is the other route; see buying property in Bali. Most retirees rent first.

First-year checklist

• Decide E33E or E33F and find a licensed sponsor if you need one.
• Open the account and fund the deposit; keep the proof for the immigration report.
• Buy health insurance that includes evacuation.
• Get tax advice in Poland and Indonesia before you stop being a Polish resident, and tell ZUS in time.
• Sign a short first lease, then a longer one.
• Write a will that covers assets in Indonesia; see wills for property in several countries.

FAQ

Can I work on a retirement permit? No: the official pages bar work that does not match the permit and selling goods or services. Is there a path to citizenship? Not from this permit. Can my spouse come? The E33E page says family may join if they meet the rules; the list of eligible family members is not on the page.

What this means for a normal retiree

• Check the age and the amounts on the official E33E and E33F pages the month you apply.
• Budget for evacuation insurance, not only for local care.
• Get a written tax opinion for the Poland-Indonesia treaty before you leave.
• Rent before you commit; property comes second.
• If you want an independent view before you move, D.H. Realting works from Warsaw and can introduce local lawyers and tax advisers it has checked. This article is information only.