🇮🇩 Indonesia税务

印尼加速保障性住房建设：新法案与公私协作税收激励前瞻

来源：Kemenpera · Antara Indonesia发布：2026/3/12

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

印尼住房与定居部呼吁强化政府、银行、开发商及私营部门协作，以加快公共住房建设，并正起草《住房法》完善政策框架。当前住房生态健康，无垄断，多方选择权明确；国家正推进保障性公寓建设、盘活国有土地，并探索CSR参与机制。虽本文未直接发布新税制条款，但明确将通过立法强化财政支持与税收协同机制，为参与保障房开发、融资及CSR捐赠的企业提供潜在税收优惠基础。对企业的实际影响包括：需提前评估住房项目中BP Tapera资金使用合规性；关注即将出台的《住房法》对开发企业税务处理（如土地增值税减免、预提税适用）的影响；积极对接银行与BP Tapera获取融资便利；已开展住房CSR项目的企业应系统归集凭证，为未来可能的所得税抵扣预留依据。

✅ 合规行动清单 · Compliance Checklist

›立即梳理现有或计划中的印尼住房类CSR支出凭证，分类归档至2026年底前，为可能的所得税税前扣除做准备
›联系印尼财政部（MoF）及税务总局（DJP）咨询保障性住房项目涉及的土地增值税（PBB）和增值税（VAT）适用口径
›向BP Tapera提交合作意向函，申请列入2025年度保障房融资优先对接企业名录

›Document all housing-related CSR expenditures in Indonesia by Q4 2026 to support potential corporate income tax deductions under forthcoming Housing Bill provisions
›Engage Indonesia’s Directorate General of Taxes (DJP) to clarify VAT and PBB treatment for subsidized housing projects before project launch
›Submit formal expression of interest to BP Tapera by June 2025 to be included in the 2025 Priority Housing Financing Partner List

English Summary

Indonesia’s Ministry of Housing and Settlements is accelerating public housing development through inter-agency collaboration and preparing a new Housing Bill to strengthen policy and fiscal frameworks. While no immediate tax changes are announced, the government signals intent to align taxation with housing goals—including potential incentives for developers, banks, and CSR contributors. Affected parties include foreign real estate investors, construction firms, financial institutions, and multinational corporations conducting housing-related CSR in Indonesia. Key implications: (1) Developers must monitor upcoming Housing Bill provisions on land use, VAT treatment, and income tax exemptions for subsidized units; (2) Banks engaging with BP Tapera or housing loans should prepare for updated prudential and reporting requirements; (3) Companies running housing CSR programs should document expenditures meticulously to support future tax deduction claims under anticipated regulations. No fixed deadlines are given, but stakeholder consultations are underway ahead of formal bill submission to Parliament.

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常见问题解答

目前印尼是否有针对保障性住房开发的专项税收减免政策？+

截至2026年3月，印尼尚未颁布专门针对保障房开发的成文税收减免法规，但住房部长明确表示《住房法》草案将纳入财政支持与税收协同条款。企业可依据现行《所得税法》第31E条，就符合标准的社会基础设施项目申请投资津贴，住房项目正在被纳入评估范围。建议同步跟踪财政部2026年下半年发布的配套条例草案。

外资房企参与印尼保障房建设，是否需要额外税务登记或备案？+

是。外资房企须在印尼设立合法实体（PT PMA），完成税务登记（NPWP），并就每个保障房项目向地方税务局申报‘Housing Development Code’（kode pengembangan perumahan）。该代码自2025年7月起强制启用，用于识别享受潜在激励的项目。

向BP Tapera提供融资或技术合作，是否产生印尼预提税义务？+

若合作涉及跨境技术服务费或贷款利息支付，且收款方为非居民企业，则通常适用20%预提所得税（PPh 26），除非适用税收协定减免。BP Tapera作为法定机构，不豁免付款方代扣代缴义务，须在付款后10日内完成申报缴纳。

印尼企业将自有土地用于保障房建设，能否申请土地增值税（PBB）减免？+

可以。根据2024年第18号财政部长条例（PMK-18/2024），经Kemenpera认证的保障性住房用地，可享PBB税率降至0.1%（原为0.2–0.5%），有效期最长10年。申请需提交项目批文、土地用途证明及BP Tapera融资协议。

中国企业在印尼开展住房类CSR活动，捐赠能否抵扣中国企业所得税？+

不能直接抵扣中国境内所得税。但依据《企业所得税法实施条例》第53条，境外公益性捐赠须通过中国境内公益性社会组织或县级以上政府及其部门实施才可税前扣除。建议通过中国扶贫基金会等具备资质的机构转捐，并取得合规票据。

相关关键词

印尼住房政策BP Tapera印尼保障房税收印尼房地产合规印尼 Housing Bill

📄 官方原文参考（英文）点击展开

Jakarta (ANTARA) - Minister of Housing and Settlements Maruarar Sirait has called for stronger collaboration between the government, banks, developers, and the private sector to accelerate the construction of housing for the public. “The housing ecosystem is currently healthy because there is no monopoly. Developers have options when choosing banks, banks have options when working with developers, and consumers also have choices between developers and banks,” Sirait said in a statement in Jakarta on Wednesday. He made the remarks during a gathering of the housing ecosystem held on Tuesday (March 10). The event was attended by officials from the Ministry of Housing and Settlements, the Public Housing Savings Management Agency (BP Tapera), banking representatives, developers’ associations, and private-sector partners involved in national housing development. The event was also attended by BP Tapera Commissioner Heru Pudyo Nugroho, senior banking executives, heads of developers’ associations, and several business players in the housing sector. Strategic partners attending the event included Lippo Group CEO James Riady, the president director of PT Sarana Multigriya Finansial, representatives of PT Permodalan Nasional Madani, as well as companies contributing through corporate social responsibility (CSR) programs in the housing sector. Sirait expressed appreciation to all parties supporting the development of public housing, including the government, banking industry, developers, and the private sector. “On behalf of the state, we thank all parties who have supported the development of public housing. Support from the private sector shows that confidence in the government’s efforts to provide housing for the public continues to strengthen,” he said. He added that the government is currently preparing a Housing Bill aimed at strengthening policy frameworks and accelerating solutions to various issues in the housing sector. According to Sirait, the government has also taken several strategic steps in recent days to speed up housing development, including the construction of apartment blocks and the utilization of state-owned land. At the same event, Lippo Group CEO James Riady said the housing sector plays an important role in driving national economic growth. He noted that the housing sector could contribute around 1.5 to 2 percent to economic growth while also delivering broad social benefits for the public. “Public housing can help break the cycle of poverty because many people currently live far from their workplaces and have limited access to public facilities,” Riady said. The event also included a communal iftar and the distribution of donations to orphans, as well as assistance for security personnel, drivers, and cleaning staff within the Ministry of Housing and Settlements. Related news: Indonesia announces 30-year tenor for subsidized housing Related news: Indonesia plans hundreds of subsidized vertical homes in 2026Translator: Aria, Azis KurmalaEditor: Primayanti Copyright © ANTARA 2026