The government, through the Minister of Finance, issued Regulation number 81/PMK.010/2019 on 20 May 2019 concerning exemption from Value Added Tax on the following types of deliveries:

1. The simple housing and very simple housing that is exempted from the imposition of Value Added Tax is housing that fulfils the following provisions:
   1. Building area not exceeding 36 m2 (Thirty-Six square meters);
   2. Selling price not exceeding the limit on selling price, with the provision that the limit on selling price is based on an adjusted combination of zone and year;
   3. Is the first home owned by an individual in the category of low-income residents, is used by the individual himself as a residence, and is not transferred within a period of 4 (Four) years from when it is first owned;
   4. Land area not less than 60 m2 (Sixty square meters); and
   5. Acquired in cash or financed through a subsidized credit facility, or through financing based on sharia principles.
2. The workers’ temporary housing that is exempted from imposition of Value Added Tax is simple buildings, whether of one story or more, which are built or financed by individuals or employee cooperatives, which are intended for low-income permanent employees or workers in the informal sector with an agreed-on rental price, and not transferred within a period of 4 (Four) years from when they are first owned.
3. The student dormitories that are exempted from imposition of Value Added Tax are simple buildings, whether of one story or more, which are built or financed by a university or school, individuals, and/or Regional Government, which are specifically intended for housing of students, and not transferred within a period of 4 (Four) years from when they are first acquired.
4. Other housing that is exempted from imposition of Value Added Tax includes:
   1. Workers’ houses, i.e. residences in the form of buildings of one story or more, which are built and financed by a company and intended for its own employees and not of a commercial nature, with certain requirements; and
   2. Buildings intended for victims of natural disasters which are financed by the government and/or a non-governmental organization.

This Ministerial Regulation came into force on 5 June 2019.