BRIN Urges Industry to Use Supertax Deduction for R&D

JAKARTA, 29 October 2025 – The National Research and Innovation Agency (BRIN) again urged industry players to use the supertax deduction for research and development (R&D) activities. The supertax deduction is a tax incentive that allows a gross income reduction of up to three hundred percent of R&D expenses. BRIN highlighted the need for industry‑research collaboration to boost national competitiveness.

Under Minister of Finance Regulation No 81/2024, taxpayers conducting R&D may claim a deduction of one hundred percent of actual costs plus an additional reduction of up to two hundred percent, resulting in a total possible deduction of three hundred percent. The scheme covers eleven R&D focus areas and one hundred five themes, and proposals must be submitted through the Online Single Submission (OSS) portal managed by the Ministry of Investment. BRIN issued detailed guidelines in Head Decision No 60/I/HK/2025, outlining eligibility, proposal procedures, and monitoring mechanisms.

By sharing part of the risk and providing laboratories and researchers, BRIN aims to let companies concentrate on product challenges without building their own facilities. The incentive is expected to raise R&D investment, speed up commercialization of research outcomes, and strengthen Indonesia’s global competitive position. Authorities will track implementation through regular evaluations.