使用当地生产的机器(最小为30%)的公司2年免征进口税;或者直接申请4年。

对于生产货物和/或服务的行业,包括:

1. 旅游与文化

2. 公共交通

3. 公共卫生服务

4. 矿业

5. 施工

6. 电信

7. 港口

需求:

进口机器、货物和原材料是:

  • 尚未在当地生产
  • 如果本地机器可用,但无法满足所需机器的标准
  • 如果本地机器可用,但无法满足所需的机器总数

30%的投资价值

有145个符合税收津贴的商业领域,从先前规定的143个领域扩展到另外一个领域:纺织工业。

在其他的一些条件下:投资价值或出口导向,人力吸收,本地内容,和项目地点(特别是在爪哇岛外)。

扣除总投资30%的净公司收入,超过6年(相当于每年5%的扣除额)

税收津贴计算例证:ABC
有限公司

总投资:10,000,000美元

每年扣除:5%x 10,000,000美元 = 500,000美元

扣除6年:6
x 500,000 美元= 300,000美元

The Minister of Finance (MoF) has issued an updated Tax Holiday policy through Regulation No. 150/PMK.010/2018 on 27 November 2018. This regulation revokes the MoF Regulation No. 35/PMK.010/2018.

The Corporate Income Tax reduction can be given for 5 - 20 fiscal years, based on investment value and eligible for projects that considered strategic for the Indonesian economy.

The 18 eligible pioneer industries are:

  1. Upstream basic metal
  2. Oil and gas refinery
  3. Petrochemicals from oil, gas, or coal
  4. Organic basic chemicals from agriculture, plantation, or forestry products
  5. Inorganic basic chemicals
  6. Pharmaceutical raw materials
  7. Irradiation, electromedical, or electrotherapy equipment
  8. Main components of electronics or telematics equipment, such as semiconductor wafer, backlight for LCD, electrical driver, or display
  9. Machinery and main components of machinery
  10. Robotics components that support the creation of manufacturing machinery
  11. Main components of power plant machinery
  12. Motor vehicles and main components of motor vehicles
  13. Main components of vessels
  14. Main components of trains
  15. Main components of aircraft and activities supporting the aerospace industry
  16. Agricultural, plantation, or forestry-based processing that produce pulp
  17. Economic infrastructure
  18. Digital economy which includes data processing, hosting, and related activities


Click here for the infographic


Click here for the regulation