PPh Article 21 DTP Expanded for Tourism, Eligibility Criteria

The government issued Minister of Finance Regulations (PMK) No. 10/2025 through PMK No. 72/2025 on 28 October 2025, expanding the PPh Article 21 tax‑free‑by‑the‑government (DTP) incentive for the tourism sector.

Permanent employees qualify if they (i) have an NPWP or NIK integrated with the tax authority, (ii) earn a gross income of no more than Rp10 million, and (iii) have not received any other DTP incentive. Non‑permanent employees are eligible when they (i) possess an integrated NPWP/NIK, (ii) receive an average daily wage of ≤ Rp500 thousand or a monthly income of ≤ Rp10 million, and (iii) have not obtained other DTP benefits. Employers must operate in specified industries, including tourism, and hold the primary business field classification (KLU) listed in the regulation’s annex.

The expansion widens the pool of tourism workers who can enjoy income‑tax exemption, lowering their tax burden. Companies must ensure compliance with NPWP/NIK integration and KLU requirements to claim the incentive.