Tax Holiday for Pioneer Industries — Indonesia Special Tax Regime
🇮🇩 TAX HOLIDAY FOR PIONEER INDUSTRIES
Indonesia — Special Tax Regime
Status
Active
Effective From
Nov 1, 2018
📋 DETAILS
Summary
CIT exemption of 100% for 5-20 years for new investments in pioneer industries, followed by a 50% reduction for 2 years.
Eligibility
New capital investment in pioneer industries (metals, oil refining, petrochemicals, machinery, renewable energy, telecom, etc.) with minimum IDR 100 billion investment.
Benefits
100% CIT exemption for 5-20 years based on investment size, then 50% CIT reduction for 2 years
Requirements
New taxpayer, minimum IDR 100B investment, pioneer industry classification, fiscal registration
Limitations
Only for new investments. Must maintain investment commitment.
Income Types Covered
Corporate income from pioneer industry activities
Duration Details
5-20 years exemption + 2 years reduction
💰 FINANCIAL
Duration
20 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
35.0%
Corporate Tax
22.0%
VAT
11.0%
Capital Gains
0.1%
Treaty Count
71
📚 SOURCE
Indonesia DJP
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