YOGYAKARTA - In 2026, people who buy houses and apartments still get a value-added tax incentive borne by the government alias PPN DTP. Not to mention, the incentive given is 100 percent. The provision of tax-free house purchase 2026 is one of them related to the maximum property price of Rp. 5 billion. To find out other provisions, read the following article.
Tax-Free House Purchase 2026The DTP VAT incentive is not obtained by everyone. The provisions are regulated in Minister of Finance Regulation (PMK) Number 90 of 2025 concerning Value Added Tax on Government-Funded House Plots and Housing Units in the 2026 Fiscal Year. The following are the conditions and criteria for recipients of tax exemptions on the purchase of houses in 2026.
Criteria for recipientsThe recipient of tax exemption in the provision of this house is not only limited to Indonesian citizens (WNI), foreign citizens (WNA) also have the same rights. Buyers will get a PPN DTP exemption but a maximum of only one house or apartment purchase.
Validity of the rulesThe DTP VAT incentive will be given as long as the rules are still in force. The validity period of the rules is from January 1, 2026 to December 31, 2026.
"The transfer of rights in a tangible manner to use or control the ready-to-live-in plot house or ready-to-live-in unit of a condominium is evidenced by the transfer report from January 1, 2026 to December 31, 2026," reads OMK No. 90 of 2025.
Meet the maximum property priceThe exemption from the DTP VAT is given to houses or apartments with a maximum price of Rp5 billion. Meanwhile, the discount on the maximum sales portion of the PPN is Rp2 billion.
New and ready to live objectsAnother criterion for properties that receive the DTP VAT incentive is in the form of a new terraced house or a new terraced house that is ready to be inhabited. In addition, the object has never been transferred and is the first delivery by the seller's PKP.
Has the ministry application identity codeProperty objects, whether terraced houses or flats, must have a house identification code listed in the ministry's application, especially government affairs in the housing sector, namely the People's Housing Savings Management Agency (BP Tapera).
That's the information related to the 2026 tax-free home purchase provision. Visit VOI.id for other interesting information.
The English, Chinese, Japanese, Arabic, and French versions are automatically generated by the AI. So there may still be inaccuracies in translating, please always see Indonesian as our main language. (system supported by DigitalSiber.id)
