Investor Presentaiton
Fiscal Incentives
Rp
TAX:
Tax Holiday
Income Tax
Facility
VAT Facility
Import Tax
Facility
Property Tax
Several tax incentives to
promote green private
investment.
Instruments
100% tax discount for Up to 20 years depends
on the amount of investment for 17 pioneer
industries.
Tax Allowance for geothermal businesses,
renewable energy generators, and bioenergy
industries.
The exemption of article 22 income tax on
imported goods for geothermal business
activities.
VAT exemption on imported goods for
geothermal activities.
Import tax exemption on geothermal activities.
Fiscal Transfer
Strengthening the capacity of sub-national
governments in tackling climate change.
Profit Sharing Fund on Natural Resources (DBH SDA)
DBH SDA Forestry
DBH SDA Geothermal
Special Allocation Fund for Physical Development (DAK Fisik):
•
DAK Fisik Agriculture & Irrigation Development
•
DAK Fisik Environment Development
DAK Fisik Forestry Development
•
DAK Fisik Marine & Fisheries Development
Non Physical Special Allocation Fund (DAK Non Fisik)
DAK Non Fisik for Waste Management (for tipping fee
support)
Incentive Fund (DID)
•
Property tax deduction
exploration stage.
up to 100%
for
DID on Waste Management
Source: Ministry of Finance
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