The Ministry of Finance issued a regulation No. 60/2025 on August 15, 2025, effective from August 25, 2025, to continue the policy of VAT borne by the Government for the housing sector, with an extended incentive period effective from July 1 to December 31, 2025. The policy aims to sustain economic growth by stimulating household purchasing power and supporting the housing industry.

The Government bears 100% of the VAT on the portion of the selling price of landed houses or apartment units up to IDR 2 billion, provided that the total selling price of the unit does not exceed IDR 5 billion and the property is in a ready-for-occupancy condition. This VAT incentive may only be utilized by one individual for one housing unit, and is available to both Indonesian citizens and foreign nationals who meet the requirements for property ownership in Indonesia.

The mechanism for granting this incentive is through valid transactions, namely a sale and purchase deed or a fully paid sale and purchase binding agreement signed before a notary, accompanied by an official handover report. The VAT-able entrepreneur (developer) is required to issue a VAT invoice using code 07, include the statement “VAT BORNE BY THE GOVERNMENT AS EXECUTION OF PMK NO. 60 OF 2025”, and report it in the monthly VAT return.

Failure to meet the specified requirements will result in the revocation of the VAT incentive, and the tax authority reserves the right to collect the payable VAT. Furthermore, this incentive cannot be combined with other VAT exemptions that the property may qualify for.

关于2025年政府承担住房领域增值税优惠的补充规定

财政部于2025年8月15日发布第60号条例，并自2025年8月25日起生效，继续实施政府承担住房领域增值税政策，并将优惠期限延长至2025年7月1日至12月31日。该政策旨在通过刺激居民购买力和支持住房产业来维持经济增长。

政府将对独立住宅或公寓单元销售价格中最高达20亿印尼盾部分的增值税予以全额承担，前提是单元总销售价格不超过50亿印尼盾，且该房产处于可立即交付使用状态。此项增值税优惠仅限一人享受一套住房，适用于符合印度尼西亚房产所有权条件的印尼公民及外国公民。

该激励的授予机制须通过合法交易实现，即以经公证人签署的买卖契约或已全额付款的买卖预售合同为依据，并须附有正式的交付验收报告。应税增值税企业（开发商）须开具使用07代码的增值税发票，并在发票中注明“政府承担增值税，依照2025年第60号财政部条例执行”，同时在月度增值税申报中进行申报。

如未满足相关规定要求，则该增值税优惠将被撤销，税务机关有权追缴应纳增值税。此外，该优惠不得与该房产可能享受的其他增值税免税政策叠加使用。