Indonesia raises government-borne VAT on new homes to 100% for July–December 2025 under PMK 60/2025
This page records one dated change. For the rules in Indonesia as they stand today, see the Indonesia guide →
- Jurisdiction
- Indonesia
- Tax
- PPN
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 25 August 2025
- Effective
- 1 July 2025
- Instrument
- ID-MINISTERIAL-REGULATION-60-2025
- Authority
- Kementerian Keuangan Republik Indonesia
- Verified
- Fetched from official source · high confidence
VAT-registered developers delivering new, ready-to-occupy landed houses and apartment units priced up to Rp 5 billion from July to December 2025, and individual buyers (one unit per person).
No action — expired December 2025.
PMK 60/2025 (signed 15 August 2025, promulgated 25 August 2025, BN 2025/626) provided an additional government-borne VAT (PPN DTP) incentive of 100% on transfers of landed houses and apartment units priced up to Rp 5 billion, for deliveries from 1 July to 31 December 2025. This increased the Jul–Dec 2025 PPN DTP rate from the 50% set by PMK 13/2025 to 100%.
What changed in detail
Minister of Finance Regulation (PMK) No. 60 of 2025 provides an additional government-borne VAT incentive for budget year 2025 on deliveries of landed houses and apartment units. It was set on 15 August 2025 and promulgated on 25 August 2025 (Berita Negara 2025 No. 626). It took effect on promulgation.
The Finance Ministry’s official abstract summarises the incentive:
- It covers new, ready-to-occupy landed houses and apartment units with a selling price of no more than Rp 5 billion.
- It applies to transactions from July to December 2025.
- The government bears 100% of the VAT on the part of the selling price up to Rp 2 billion per unit.
- Each individual may use it for one unit.
The regulation also sets the conditions the house must meet, how the incentive is given, and the developer’s duties to issue tax invoices and report realisation. Article 7 sets the period as Masa Pajak July to December 2025.
PMK 60/2025 is a standalone regulation and does not amend PMK 13/2025. PMK 13/2025 had set the government-borne share for July to December 2025 at 50%. This regulation adds an extra incentive so that the share for that period reaches 100%.
What it means
The relief is spent: it ended with Masa Pajak December 2025. It repeated the 2024 pattern, where PMK 61/2024 topped up the second half of the year. Here the top-up came almost two months into the period it covered, so deliveries from July 2025 qualified once the regulation was promulgated.
For 2026, the government set the full 100% from the start of the year. PMK 90/2025, set on 18 December 2025 and in force from 1 January 2026, covers Masa Pajak January to December 2026 on the same Rp 2 billion and Rp 5 billion limits. See also the 2025 base regulation, id-ppn-dtp-housing-pmk13-2025.
Proof
Peraturan Menteri ini ditetapkan pada tanggal 15 Agustus 2025 dan diundangkan pada tanggal 25 Agustus 2025.This Ministerial Regulation was enacted on 15 August 2025 and promulgated on 25 August 2025.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Abstrak Peraturan, Permenkeu RI 60 Tahun 2025 (BN Tahun 2025 No. 626), JDIH Kemenkeu · jdih.kemenkeu.go.id