Criteria for Tourism Employees to Get PPh 21 DTP Incentive

JAKARTA – The Ministry of Finance Regulation No. 72/2025 introduces a government‑covered PPh 21 (income tax) incentive for permanent staff employed in the tourism industry. The incentive applies to the tax periods from October to December 2025.

The measure aims to stimulate economic growth and create jobs in tourism. To be eligible, employees must meet at least three conditions: hold a Taxpayer Identification Number (NPWP) or National ID (NIK), have annual gross income not exceeding IDR 10 million, and not receive any other PPh 21 DTP incentive.

The regulation lists 77 tourism‑related activities, such as hotels, restaurants, cafés, bars, and MICE organizers, that can apply. Qualified workers will have their income tax liability waived for the three‑month period.