Indonesia Tax Holiday 2026: Status for Building-Material Factories
For building-material makers — including Chinese investors planning ceramic, glass, steel or cement plants in Indonesia — the 2026 tax holiday status shapes feasibility. Summary as of 22 October 2026 from public sources: the corporate income-tax reduction for pioneer industries under PMK 130/2020 as amended by PMK 69/2024 accepted applications only until 31 December 2025. On 15 April 2026 the tax office said harmonisation of the replacement draft was complete, pending the Finance Minister’s signature. On 8 September 2026 BKPM said the general tax holiday is still on hold, while SEZ (KEK) and free-trade-zone (KPBPB) incentives remain because their government regulations still apply.
Incentive status summary (Oct 2026)
| Scheme | Status / rule | Source | Source |
|---|---|---|---|
| Tax holiday industri pionir (PMK 69/2024) | Usulan paling lambat 31 Des 2025 | JDIH Kemenkeu | JDIH Kemenkeu – PMK 69/2024 |
| Pengurangan PPh 100% | Investasi ≥ Rp500 miliar; 5–20 tahun | MUC Consulting | MUC Consulting |
| Pengurangan PPh 50% | Investasi Rp100–<500 miliar; 5 tahun | MUC Consulting | MUC Consulting |
| RPMK pengganti | Harmonisasi selesai 15 Apr 2026, menunggu penetapan | Ortax | Ortax |
| Tax holiday umum | Masih terhenti (8 Sep 2026) | ANTARA | ANTARA |
| KEK dan KPBPB | Insentif tetap berlaku | ANTARA | ANTARA |
| Alternatif yang dikaji | QRTC, subsidi energi | ANTARA | ANTARA |
| Pajak minimum global | 15% sejak 2025 (PMK 136/2024) | Ortax | Ortax |
Summary of public news and regulations as of 22 October 2026, not tax advice. Confirm with a tax adviser and BKPM before investing.
Do building-material plants count as pioneer industries?
The PMK 69/2024 pioneer list includes upstream base metals (iron and steel) and basic chemicals; ceramic, glass or cement plants are not named explicitly in the summary list, so check the detailed KBLI annex or the score ≥80 route assessed by BKPM.
Investor strategy during the transition
Consider SEZ locations (incentives still apply), plan TKDN for the government procurement market, and watch for the replacement regulation. For multinational groups with revenue ≥ €750 million, the 15% global minimum tax limits the value of tax exemptions.
Buyer tips
- Check the latest status on OSS and with BKPM.
- Compare SEZ vs ordinary industrial-estate incentives.
- Model the 15% global minimum tax impact.
- Keep investment realisation records from day one.
Request a Indonesia tax holiday 2026 quote for your project
homeX can compare several brands at once and prepare a written quote for projects, renovations or shop stock. Send your needs (brand, size, quantity, location) via WhatsApp +62 821 1818 998, or visit the homeX showroom: Priskilla Tower, 6th floor, Jl. Atang Sanjaya No.21, Benda, Kota Tangerang, Banten 15125.
Disclaimer: prices change without notice and differ by store, city, pack size, grade and promotion. Data as of 22 October 2026; always confirm with the seller before buying.
FAQ
Is the tax holiday available in 2026? The general route ended 31 Dec 2025 and was still on hold as of Sep 2026; KEK/KPBPB incentives still apply.
Minimum investment for tax holiday? Rp100 billion (50% reduction); Rp500 billion for 100%.
What will replace it? The government is studying QRTC and energy subsidies; no official rule as of 22 Oct 2026.
Indonesia tax holiday 2026: related articles and products
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Price sources (checked 22 October 2026): JDIH Kemenkeu – PMK 69/2024 — Regulation summary; MUC Consulting — Tax holiday tiers; Ortax — Draft harmonisation, 17 Apr 2026; ANTARA — BKPM, 8 Sep 2026.