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• August 27, 2025

REGULATION OF THE MINISTER OF FINANCE NUMBER 60 OF 2025 CONCERNING ADDITIONAL VALUE-ADDED TAX INCENTIVES FOR THE DELIVERY OF LANDED HOUSES AND APARTMENT UNITS BORNE BY THE GOVERNMENT IN FISCAL YEAR 2025 (PMK No.60/2025)

SUMARRY:

• PMK No. 60/2025 was issued to strengthen people’s purchasing power and maintain national economic growth through additional Government-borne VAT (DTP) incentives in the housing sector in the second semester of 2025.
• This PMK No.60/2025 regulates about:

1. 1. 1. VAT on the transfer of landed houses and apartment units is borne by the government for transactions carried out between 1 July and 31 December 2025, as long as the requirements are met;
      2. Main requirements: maximum selling price of IDR 5 billion, ready-to-occupy house, first time handover (never been transferred), and has a house identity code;
      3. The incentive is given at 100% of DTP VAT on the price portion up to IDR 2 billion;
      4. The incentive applies only to one individual for one landed house or one apartment unit. It also applies to foreign nationals who meet the ownership requirements.
      5. Taxable Entrepreneurs are required to issue Tax Invoices with a special transaction code, include the house identity code, and report it in the VAT Periodic Tax Return.
      6. The minutes of handover must be registered in the application of the relevant ministry of housing no later than the end of the following month after the handover; and
      7. The incentive does not apply if the transaction is made before July 1, 2025, after December 31, 2025, more than 1 unit per person, or the house is transferred within 1 year of handover.

OTHER PROVISIONS:

– PMK No. 60/2025 comes into effect from the date of promulgation.

– PMK No. 60/2025 was stipulated on August 15, 2025.

– This PMK is a complement to PMK No. 13 of 2025 concerning VAT DTP for housing which will be effective in the first semester of 2025.

 Author:

Estomihi

Editor:

Muhammad Arief Ramadhan, S.H.

Download: 

PMK Nomor 60 Tahun 2025.pdf

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