October 2025 Tax Rules: Tourism Incentive and Export Duties

JAKARTA – In October 2025 the government issued a series of tax and customs regulations. The package includes an expansion of the government‑funded income‑tax (PPh 21) incentive for the tourism industry and new rules on taxpayer registration at large, special and medium tax offices.

Minister of Finance Regulation No 72/2025 adds 77 tourism activity codes (KLU) such as hotels, restaurants and travel transport, with the incentive effective from the October‑December 2025 tax periods. Director‑General of Taxation Regulation No PER‑17/PJ/2025, effective 1 September 2025, revises the registration location of individual and corporate taxpayers. Additionally, PMK 68/2025 imposes a 25 % export duty on pine resin and adjusts duties on cocoa beans and palm‑oil products.

These measures aim to boost tourism employment, improve tax administration and generate additional revenue from exports. Affected businesses should adjust payroll calculations and customs compliance to meet the new requirements.