JAKARTA, DMTAX – The Ministry of Finance is again providing encouragement for the housing sector by stimulating public purchasing power through the VAT DTP incentive instrument for landed houses or apartment units.

Through PMK 60/2025, the government offers a 100% VAT DTP incentive on the selling price of up to IDR 2 billion, with the maximum selling price of property eligible for this facility being IDR 5 billion.

"VAT is borne by the government, […], which meets the provisions, […], is given at 100% of the VAT owed from the Selling Price portion of up to IDR 2,000,000,000 for landed houses or apartment units with a maximum Selling Price of IDR 5,000,000,000," reads Article 7 of PMK 60/2025, quoted Saturday (11/10/2025).

The incentive applies to the handover of new landed houses or new ready-to-occupy flats carried out in the period from July 1, 2025 to December 31, 2025.

The handover must be proven by a handover report (BAST) as a sign of the actual transfer of rights to use or control the house or apartment unit.

The transfer is deemed to have occurred under two conditions. First, the deed of sale and purchase is signed by a Land Deed Official (PPAT). Second, the full sale and purchase agreement is signed before a notary.

It is important to note that if a down payment or installment has been made to the Taxable Entrepreneur for a landed house or apartment unit before PMK 60/2025, the DTP VAT incentive can still be enjoyed with several conditions.

The down payment or first installment to the PKP seller must be made no earlier than July 1, 2025. Then, fulfillment of the provisions related to the handover occurs.