The Ministry Of Finance's DGT Brings Good News About Income Taxless Heritage Assets, See More Here

The Directorate General of Taxes (DGT) of the Ministry of Finance ensures that inheritance is not an object of income tax (PPh).

The statement was in response to discussions in the community regarding inheritance taxes, which were deemed imposed when the heirs renamed the land and buildings.

"The transfer of land and/or building rights due to inheritance is exempt from the imposition of PPh. Thus, the heirs are not subject to income tax on land or buildings obtained from heirs," said Director of Counseling, Services, and Public Relations of the Ministry of Finance Rosmauli as reported by ANTARA, Saturday, September 14.

This provision is contained in the Regulation of the Minister of Finance Number 81 of 2024 Article 200 paragraph (1) letter d.

However, said Rosmauli, the exception was given by issuing a PPh-free certificate on income from the transfer of inheritance or the sale and purchase agreement on land and/or buildings and their changes.

Details of the regulation can be found in PMK-81/2024 Article 200 paragraph (2).

Applications for a PPh-free certificate can be submitted by the heirs in writing to the registered KPP or online through the DGT beliax.

In submitting the application, the heirs must attach a document in the form of a statement of inheritance distribution, as stipulated in the Regulation of the Director General of Taxes Number PER-8/PJ/2025 Article 101 paragraph (5) letter c.

The application will be followed up within 3 working days after the application is received in full.

Rosmauli also explained that confusion often occurs between PPh and the duty to obtain land and building rights (BPHTB).

"It should be emphasized that the final income tax on the transfer of rights because the inheritance can be released through a PPh-free certificate. BPHTB remains valid on the acquisition of land/building rights due to inheritance," he added.

Menurut Rosmauli, BPHTB tetap berlaku lantaran merupakan pajak daerah sesuai Undang-Undang Nomor 1 Tahun 2022.

"DJP mengimbau masyarakat untuk memahami secara tepat ketentuan perpajakan terkait warisan. Tidak ada pajak penghasilan atas warisan, dan ahli waris memiliki hak untuk mengajukan surat keterangan bebas PPh agar terbebas dari pengenaan PPh final," tutur Rosmauli.

According to Rosmauli, BPHTB remains valid because it is a regional tax in accordance with Law Number 1 of 2022.

"DJP urges the public to understand correctly the tax provisions related to inheritance. There is no income tax on inheritance, and the heirs have the right to submit a PPh-free certificate to be free from the imposition of final income tax," said Rosmauli.