The register · incentives
Indonesia investment incentives, 2026
The 2026 package centres on Special Economic Zones: headline corporate income tax reductions down to 0% for selected priority sectors, golden visa pathways, and customs and VAT facilities. Every one of those is conditional on zone, sector and structure.
Last updated 7 August 2026
01 — The headline numbers
What is on the table
Four figures that come up in every first conversation. Each is a ceiling, not an entitlement.
- Corporate income tax
- Down to 0%
- PT PMA capital
- IDR 10 billion
- Golden visa
- USD 350k+
- Licensing
- OSS
Qualifying activities, specified zones and sectors only
Minimum stated capital for most sectors
Route-dependent: shares, property or financial assets
National single-submission platform, KBLI-coded
This desk is an independent concierge and information platform, not a government SEZ authority. Which incentives apply to a given structure is a question for licensed Indonesian tax and legal advisers.
02 — Ground cost
What exploring it actually costs
Bands the desk quotes as of August 2026, before any structure exists.
03 — Order of operations
The three stages, in the order that works
Most serious investors run these in sequence. Skipping to stage three is where money gets spent on structures that do not fit the asset.
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01 Stage one
Information and alignment
Clarify which zones are relevant to the strategy and screen for sector fit — finance, hospitality, marine, logistics.
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02 Stage two
Structured field survey
Bali, Lombok, Labuan Bajo, Sumba and Raja Ampat, often by yacht or liveaboard, to inspect sites and operating standards in person.
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03 Stage three
Formalisation
Introductions to licensed PT PMA formation consultants, regulated tax advisers and notaries. The desk coordinates; it does not advise.
04 — Residency
The visa carries the structure
For most foreign investors the entry gate is a combination of investor visas, second-home visas and professional KITAS structures. An investor visa is usually tied to share ownership in a PT PMA, so residency and company formation get designed together rather than in sequence. Cost depends on visa class, agent fees and any VIP handling. Where school-age children, staff or a family-office liaison are involved, the answer is normally a mix of routes rather than one.
Talk to the consultant desk
- Investor KITAS
- Tied to PT PMA share ownership; one or two year classes
- Second Home
- Longer stay without an operating company
- Professional KITAS
- For management roles inside an existing entity
What incentives do Indonesian SEZs offer?
Typically reduced or 0% corporate income tax for qualifying activities, customs and excise facilities, simplified immigration for key staff, and streamlined licensing. The exact package varies by zone and sector.
What is the golden visa threshold?
It depends on the route — share ownership, property, or financial asset placement. Public ranges span several hundred thousand US dollars and above, varying by visa class and stay duration.
How does OSS licensing work?
OSS is Indonesia's national digital platform for business licensing. Once a PT PMA exists, core licences, sectoral permits and some SEZ approvals run through it against KBLI business codes.
Which incentives apply in Bali?
Proposed financial-centre incentives, SEZ-linked tourism projects such as Kura Kura, and national golden visa or second-home schemes. Potential benefits include tax holidays and PFII-aligned treatment — none of it settled in binding form.
Where do investors get formal advice?
From licensed Indonesian lawyers, notaries and tax consultants, plus home-country advisers. This desk provides orientation, logistics and introductions only.
Test an incentive against a real structure
Tell us the sector and the region. You will get a dated answer on what is available today, and a clear line on what is still only proposed.