Investor Presentaiton
MBTK
special economic zone
Corporate Income Tax
Categories
TAX HOLIDAY
TAX ALLOWANCE
Applied in all SEZ
Remarks
10 years zero CIT for minimum investment of For Developers
USD 6.9 million (IDR100 billion)
• 10 years zero CIT for minimum investment of
USD6.9 million (IDR100 billion)
• 15 years zero CIT for minimum investment of
USD34.5 million (IDR500 billion)
• 20 years zero CIT for minimum investment of
USD67 million (IDR1 trillion)
• Reduction in net income of 30% of the amount
invested, prorated at 5% for six years
• Losses carried forward for 5 years and could
be extended to 10 years
• Accelerated depreciation and amortization
Dividends tax 10% or lower for treaty countries
For Tenants
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