Housing VAT Incentive 2026: PMK 90/2025, 9,618 Units & 2027
The 2026 housing VAT incentive (PPN DTP) matters to developers, building-material suppliers and investors — including from China — because it supports demand for new ready homes. Finance Minister Regulation (PMK) No. 90 of 2025 was set on 18 December 2025 and took effect on 1 January 2026. Unlike 2025 (100% in 1H then 50%), the 2026 incentive is a full 100% all year.
2026 housing VAT incentive summary
| Item | Detail | Source | Source |
|---|---|---|---|
| Dasar hukum | PMK 90/2025, berlaku 1 Jan 2026 | DJP | Direktorat Jenderal Pajak |
| Besaran | 100% PPN atas bagian harga s.d. Rp2 miliar | DJP | Direktorat Jenderal Pajak |
| Harga jual maksimal | Rp5 miliar | DJP | Direktorat Jenderal Pajak |
| Syarat unit | Baru, siap huni, punya KIR (SiKumbang), penyerahan pertama | DJP | Direktorat Jenderal Pajak |
| Periode BAST | 1 Jan–31 Des 2026 | JDIH Kemenkeu | JDIH Kemenkeu |
| Tidak berlaku | Uang muka sebelum 1 Jan 2026; >1 unit per orang; dijual lagi <1 tahun | JDIH Kemenkeu | JDIH Kemenkeu |
| Realisasi semester I 2026 | 9.618 unit; hemat hingga ±Rp220 juta per unit | DDTC News | DDTC News |
| 2027 | Diumumkan lanjut 100%; PMK 2027 belum terbit per Okt 2026 | CNBC Indonesia | CNBC Indonesia |
Summary of public information as of 22 October 2026. Not tax advice; check the latest PMK before transacting.
Impact on building materials
Because only ready-to-occupy homes qualify, developers are pushed to finish stock before handover — demand for finishing materials (tiles, paint, sanitary ware, doors) tends to rise toward year-end.
Opportunities for Chinese suppliers
Demand is strongest for mid-range homes ≤Rp2bn. Suppliers that meet SNI and can deliver quickly to Java warehouses have an edge; also watch TKDN for government projects.
Buyer tips
- Check the home’s KIR on SiKumbang.
- Ensure handover before 31 Dec 2026.
- Watch for the 2027 PMK.
- Keep the code-07 tax invoice.
Request a Indonesia housing VAT incentive 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
How large is the 2026 incentive? 100% of VAT on the first Rp2bn for homes ≤Rp5bn.
Does it continue in 2027? The government announced a 100% extension, but the 2027 PMK had not been issued as of 22 Oct 2026.
How many units used it? 9,618 units in 1H 2026.
Indonesia housing VAT incentive 2026: related articles and products
Related articles:
- 3 million homes program
- FLPP subsidised mortgages
- House building cost per m²
- Building materials market trends
Related products at homeX:
Price sources (checked 22 October 2026): Direktorat Jenderal Pajak — PMK 90/2025 explainer; JDIH Kemenkeu — PMK 90/2025 summary; DDTC News — 1H 2026 uptake; CNBC Indonesia — 2027 extension plan.