PMK 72/2025 Expands Tax Incentive for Tourism Workers

The Ministry of Finance issued Minister of Finance Regulation No. 72/2025 on 28 October 2025. The regulation expands the government‑funded PPh 21 tax incentive for workers in the tourism sector and several related industries.

The DTP incentive now covers businesses in footwear, textile and apparel, furniture, leather and tourism, provided the employer’s main business classification code (KLU) is listed in Annex A of PMK 72/2025. For industries other than tourism, the incentive applies for the tax period January‑December 2025; for tourism workers, it is limited to October‑December 2025. The provision replaces the earlier PMK 10/2025, which had a narrower scope.

The measure aims to boost economic growth and generate employment in the targeted sectors. Eligible companies can lower employee income‑tax liabilities during the specified periods. PMK 72/2025 took effect on the date of its promulgation, 28 October 2025.