JAKARTA - Minister of Finance Purbaya Yudhi Sadewa issued a regulation on the provision of value added tax facilities borne by the government (PPN DTP) of 100 percent for the purchase of property in 2026.
"The government-borne VAT is provided for 100 percent of the VAT due from the selling price up to Rp2 billion for terraced houses or terraced units with a selling price of up to Rp5 billion," said Article 7 paragraph (1) of Minister of Finance Regulation (PMK) Number 90 of 2025, quoted by Antara, in Jakarta, Tuesday, January 6.
The DTP VAT facility for home purchases has been running since 2023 with different amounts of incentives.
In 2025, PMK 13/2025 stipulates that the government will bear 100 percent of the VAT for the delivery of units on January 1-June 30, 2025.
Meanwhile, for the delivery of units on July 1-December 31, 2025, the applicable DTP VAT incentive is 50 percent.
However, in the middle of the fiscal year, the government decided to extend the amount of the incentive by 100 percent until December 2025.
Purbaya previously had conveyed the discourse of extending the DTP house VAT facility by 100 percent until December 31, 2027.
In the PMK 90/2025, the policy applies to the purchase of freehold houses or apartment units that are handed over during the tax period from January to December 2026.
People who have enjoyed the DTP VAT facility for housing purchases during the previous incentive period are still allowed to enjoy this facility for the purchase of another house in 2026.
If the public cancels the purchase of a house whose transaction is carried out before January 1, 2026, the DTP VAT facility cannot be applied to the purchase of the same unit.
This PMK was enacted by Purbaya on December 18, 2025 and promulgated on December 31, 2025, which means that the policy is effective as of January 1, 2026.
This policy is a series of follow-up economic policy packages for 2025-2026 under the title "Economic Package 2025" which aims to maintain the sustainability of Indonesia's economic growth through the stimulation of people's purchasing power.
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