#Tax Holiday

BKPM Tax Incentive Services Now Integrated with Coretax

The DGT and BKPM have officially integrated tax incentive services through the Coretax system. This collaboration is expected to strengthen investment and boost state revenue.

Oct 7, 2025

Effect of the Global Minimum Tax: Tax Holiday Replaced by Refundable Tax Credit

The Indonesian government is shifting its fiscal incentives from tax holidays to refundable tax credits in response to the implementation of the 15% global minimum tax. Indonesia is set to impose a Top-Up Tax, as per Minister of Finance Regulation (PMK) No. 136/2024.

Sep 25, 2025

PMK 136/2024: The Liminality of Tax Incentives

PMK 136/2024 marks a new chapter in Indonesia's tax incentives amid the implementation of the Global Minimum Tax, from the fading of tax holidays to the emergence of substance and sustainability-based fiscal strategies.

Sep 3, 2025

Ministry of Finance: Tax Holiday is the Most Favoried Incentives for Pioneer Industries

The Ministry of Finance revealed that tax holidays are one of the most sought-after tax incentives for pioneer industries. 

Jan 16, 2025

Get Ready, The Minister of Finance Regulation on the 15% Global Minimum Tax to be Released This Month

The government has announced that domestic regulations will be issued regarding the 15% global minimum tax provisions in December 2024

Dec 4, 2024

Tax Holiday Update: Extended Registration, Global Minimum Tax Clause Regulated

To align with the imposition of the global minimum tax, provisions for the 50% and 100% Income Tax reduction facilities have been revised.

Nov 5, 2024

Implementing Minimum Tax Provisions, Indonesia Changes Tax Holiday Scheme

The government will change the scheme of providing tax exemption facilities or tax holidays, as a result of the implementation of the 15% global minimum tax provision.

Oct 7, 2024

Tax Holiday and Tax Allowance Facilities in Indonesia Generate IDR 370 Trillion Investment

During 2018-2022, the Indonesian government provided IDR 20 trillion worth of corporate income tax reduction facilities, including tax holidays and tax allowances. 

Jun 14, 2024

Tax Holiday at IKN: Longer Duration, Lower Investment Value

May 28, 2024

Sri Mulyani Releases Regulation on Tax Facilities at IKN, Here are the Details

Minister of Finance Sri Mulyani released a regulation regarding the provision of tax facilities in the Nusantara Capital City (IKN). The provisions are contained in Minister of Finance Regulation (PMK) Number 28 of 2024, effective since its promulgation on 16 May 2024. 

May 21, 2024

The Report Released, The 2022 Tax Expenditure Increase 4,4%

The Ministry of Finance's Fiscal Policy Agency (BKF) announced that Indonesia's tax expenditure in 2022 increased by 4.4% compared to 2021 to IDR 323.5 trillion. The amount equals 1.65% of Indonesia's Gross Domestic Product (GDP).

Jan 2, 2024

Sri Mulyani Ensures 18 Sectors Continue to Receive Fiscal Incentives in 2024

Minister of Finance Sri Mulyani confirmed that she will continue to provide fiscal incentives to 18 industrial sectors in 2024. The number of recipients of these incentives is the same as this year.

Nov 30, 2023

Building Nusantara Capital City, Government Exempts Corporate Income Tax for Up to 30 Years

The government exempts Income Tax or a tax holiday, for up to 30 years for companies investing in the Nusantara Capital City (IKN), with a minimum investment value of IDR 10 billion.

Mar 13, 2023

Government Attempts to Get IDR 1,573 Tax Holiday Facility Investment Commitment

The level of realization of investment commitments that get a tax holiday facility remains very low. The tax holiday is a corporate income tax reduction facility ranging from 50% to 100%, with varying durations depending on the investment value submitted by the taxpayer.

Oct 31, 2022

Anticipating Pillar 2 of Global Tax Rules, Domestic Minimum Tax Instruments Are Prepared

The government has begun to prepare a strategy to minimize the impact of the imposition of the minimum tax rate contained in Pillar 2 of the global tax consensus.

Oct 28, 2022

Government Prepares 30-year Tax Holiday Facility at IKN

A number of tax incentives are being prepared by the Head of the Nusantara Capital Authority (IKN), for the development of IKN to be able to attract investors. Some of the incentives prepared include tax holidays and super deduction tax.

Oct 20, 2022

The Value of Tax Expenditure is Not Comparable to The Increase in Investment

Last year, the realization of tax expenditure to improve the investment climate was recorded to be up 14.21% from the realization in 2020. Meanwhile, the realization of investment throughout 2021 was recorded to only grow 8.91% to IDR 826.3 trillion.

Aug 24, 2022

US Implements Tax Holiday for Petrol

The gasoline tax exemption is a form of financial assistance in the midst of soaring commodity prices, including fuel. Rising oil prices are considered to be the cause of the surge in inflation in the US, which reached a record high in nearly 41 years.

Jun 24, 2022

Tax Holiday Realization Deadline To Be Trimmed

The Indonesia Investment Coordinating Board (BKPM) will cut the period of investment realization that gets tax exemption facilities or tax holiday. 

Jan 27, 2021