Indonesia Extends PPh 21 DTP Incentive to Tourism October 2025

JAKARTA – The government, through Minister of Finance Regulation (PMK) No 72/2025, expands the tax‑free PPh 21 incentive borne by the state (DTP) to the tourism sector. The incentive covers 77 KLU codes and is effective for the October‑December 2025 tax period.

Tourism was not included in the earlier PMK 10/2025, prompting the amendment to stimulate economic growth and job creation. Eligible employers must have a primary KLU listed in the annex of PMK 72/2025, and qualifying employees are permanent staff earning ≤ IDR 10 million per month or non‑permanent staff earning ≤ IDR 500 thousand daily. Employees must also have a valid NIK/NPWP in the DJP system and cannot receive another DTP incentive.

Under the DTP scheme, the PPh 21 tax is paid by the government, allowing employees to receive their full salary. The measure aims to boost the competitiveness of tourism businesses and expand employment opportunities in late 2025.