Indonesian Government to Continue Tax Holiday Incentive to 2026

The Indonesian government will continue the tax holiday incentives in 2026 and currently is preparing the regulation for the incentive extension. However, the new regulation will not only extend the duration of the incentive but will also refer to the global minimum tax regime of 15%, thus the concept of tax holiday for investors will no longer be 100% or that the corporate revenue tax tariff of 22% is not fully exempted.