Government Covers PPh 21 for Heritage, Museum and Theatre Staff

JAKARTA – The Ministry of Finance issued Regulation No. 72/2025 (PMK 72/2025), which provides a government‑funded PPh 21 (income tax) incentive for employees in the tourism sector. The incentive covers the entire gross income earned by eligible staff in the 2025 fiscal year.

The tourism industries covered are listed in Annex A of the regulation and include privately managed heritage sites, museums, and performing‑arts facilities such as theatres. Employers must operate a labor‑intensive business and hold the appropriate business field classification codes (KLU), for example KLU 91024 for heritage sites, 91022 for museums, and 90040 for arts facilities.

A total of 77 tourism‑related activities qualify, allowing staff of qualifying companies to reduce their income‑tax burden. The benefit applies to both permanent and non‑permanent employees who meet the criteria set out in the regulation.