Rate
—
Duration
20 years
Prior non-residency
—
required before applying
Standard top income tax
35.0%
Indonesia, without the regime
Overview
- Regime
- Tax Holiday for Pioneer Industries
- Country
- Indonesia
- Type
- Exemption
- Status
- Active
- Effective from
- Nov 1, 2018
- Expires on
- —
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
View source Indonesia DJP