How to Deactivate Personal NPWP to Merge with Husband’s NPWP

The Directorate General of Taxes (DJP) states that a wife who wishes to merge her Tax Identification Number (NPWP) with her husband’s must first deactivate her own NPWP. The clarification was issued by the Kring Pajak contact centre on 9 December 2025.

The requirement is stipulated in Director‑General Regulation No. PER‑7/PJ/2025, Article 4 paragraph (2), which mandates an application for non‑active taxpayer status. The request can be submitted electronically via the Coretax portal (Menu My Portal > Status Change > Set Non‑Active Taxpayer) or manually through a tax office, post, or courier service.

After deactivation, the wife’s personal identification number (NIK) must be added to the husband’s Coretax account so that tax rights and obligations are recorded under a single family unit. Should the marital situation change—such as separation, divorce, or the husband’s death—the wife may apply to reactivate her NPWP following the same procedure.