🇸🇬 Singapore税务

印尼拟对棕榈油镍铜加征特别税以应对油价上涨冲击

来源：MoF-ID · CNA Singapore发布：2026/3/15

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

印尼经济统筹部长阿林加表示，若中东冲突持续推高国际油价，印尼财政赤字可能突破法定3%GDP上限，政府正评估对棕榈油、镍、黄金和铜等大宗商品加征额外税收，并考虑发布紧急法令豁免赤字限制。模型显示：若布伦特原油均价达115美元/桶，赤字将超4%GDP；若达97美元/桶，赤字为3.53%；86美元/桶时为3.18%。同时，总统普拉博沃提及将采取财政紧缩措施。该政策尚未正式立法，但已进入内阁应急预案讨论阶段。对在印尼运营的中资及外资企业而言，涉及棕榈油加工、镍冶炼、贵金属贸易或矿业供应链的企业需立即启动税务影响评估，并与印尼财政部（MoF）及财政政策局（BKF）保持政策跟踪，尤其关注2026年二季度前是否出台临时条例。

✅ 合规行动清单 · Compliance Checklist

›立即评估棕榈油、镍、铜及黄金相关业务在印尼的税务敞口，重点测算潜在附加税对利润率的影响
›于2026年第二季度前向印尼财政部（MoF）及财政政策局（BKF）提交合规咨询函，确认适用税目与过渡期安排
›更新2026年度财务预算，预留最高达GDP 1.5个百分点的额外财政负担缓冲（对应赤字超限情景）

›Conduct immediate tax exposure assessment for palm oil, nickel, copper, and gold operations in Indonesia, modeling surcharge impacts up to 3.5%+ GDP deficit scenarios
›Submit formal inquiry to Indonesia’s Ministry of Finance (MoF) and Fiscal Policy Agency (BKF) by end-Q2 2026 to confirm applicability, thresholds, and transitional rules
›Revise 2026 financial forecasts to include contingency buffer for commodity-specific levies—aligned with worst-case US$115/bbl oil scenario

English Summary

Indonesia’s Coordinating Minister for Economic Affairs, Airlangga Hartarto, warned on March 13, 2026, that sustained high oil prices—driven by Middle East conflict—could push the fiscal deficit beyond the legal cap of 3% of GDP. To offset budgetary pressure, the government is evaluating emergency measures including new commodity-specific taxes on palm oil, nickel, gold, and copper. Three oil-price scenarios were modeled: at US$86/bbl (deficit: 3.18%), US$97/bbl (3.53%), and US$115/bbl (>4%). While no tax has been enacted yet, an emergency presidential regulation may be issued if the deficit limit is breached. Foreign businesses engaged in palm oil exports, nickel processing, or mining-related trade in Indonesia must monitor developments from the Ministry of Finance (MoF) and the Fiscal Policy Agency (BKF), conduct immediate tax exposure assessments, and prepare contingency plans for potential surcharges effective as early as Q2 2026.

⚡ 这篇文章的要点太复杂？让 AI 帮你 30 秒解读

立即咨询 →

常见问题解答

印尼这次说要加税，是已经立法了吗？+

尚未立法。目前仅为内阁应急预案中的政策选项，由经济统筹部提出并建模分析。任何新税种均需经印尼国会批准或依据《财政法》第22条发布总统紧急条例，截至2026年3月14日无生效法规出台。

哪些中国企业最需要关注这项政策？+

在印尼从事棕榈油精炼出口、镍铁/电池材料生产、铜矿开采或黄金贸易的中资企业首当其冲。特别是使用印尼原产原料进行深加工并返销的企业，将面临成本重构与合同重谈压力。

如果印尼真的开征镍附加税，税率会是多少？+

官方未公布具体税率。但参考2022年镍出口禁令后的配套政策，预计将以FOB价为基数征收5–15%的特别税，或采用阶梯式从价税，取决于镍产品形态（矿石、中间品、阴极镍）及出口目的地。

这个政策会影响我在新加坡的公司吗？+

若贵司在新加坡注册但通过SPV控股印尼实体、参与采购或转口贸易，则需同步更新新加坡IRAS转让定价文档，并就新增税负在集团内重新分配利润，避免双重征税风险。

有没有办法提前规避这些潜在税负？+

短期无法规避，但可采取三项措施：① 加快现有镍/棕榈油订单执行节奏；② 与印尼本地伙伴签署长期包销协议锁定当前税制；③ 向印尼投资协调委员会（BKPM）申请‘战略产业’认定以争取过渡期豁免。

相关关键词

Indonesia taxpalm oil taxnickel export taxIndonesia fiscal deficitSoutheast Asia commodity regulation

📄 官方原文参考（英文）点击展开

Advertisement Asia Indonesia minister says sustained high oil prices could see budget deficit breach mandated limit Motorists queue at a petrol station in Surabaya, Indonesia's East Java province on Mar 9, 2026. (Photo: AFP/Juni Kriswanto) 14 Mar 2026 11:11AM Bookmark Bookmark Share WhatsApp Telegram Facebook Twitter Email LinkedIn Set CNA as your preferred source on Google Add CNA as a trusted source to help Google better understand and surface our content in search results. Read a summary of this article on FAST. Get bite-sized news via a newcards interface. Give it a try. Click here to return to FAST Tap here to return to FAST FAST JAKARTA: Indonesia's senior economic minister said on Friday (Mar 13) that the country may impose additional taxes on certain commodities, such as palm oil, if the government needs to reduce the impact on the budget from rising global oil prices.Airlangga Hartarto, speaking at a briefing of the national cabinet, said Indonesia, a global commodities powerhouse and the world's largest producer of palm oil and nickel, could also impose additional taxes on nickel, gold, and copper.At the briefing, President Prabowo Subianto said austerity measures could be taken to reduce the impact of rising global oil prices.Airlangga said government modelling showed that if the Iran war caused oil prices to stay high, it would be difficult to keep the fiscal deficit under a legal mandate of 3 per cent of GDP without cutting spending or reducing economic growth. Subscribe to CNA’s Morning Brief An automated curation of our top stories to start your day. This service is not intended for persons residing in the E.U. By clicking subscribe, I agree to receive news updates and promotional material from Mediacorp and Mediacorp’s partners. Loading "These are scenarios we may have to discuss," he said, and spoke about the option to issue an emergency order if the deficit limit needed to be breached.He said the government had forecast three scenarios to predict how the Middle East war could impact Southeast Asia's largest economy. Under the first scenario, where the war lasted for five months and crude oil averaged US$86 a barrel this year, the rupiah would fall to 17,000 per US dollar, which would mean that growth would be maintained at 5.3 per cent, but the fiscal deficit would hit 3.18 per cent, he said.In a scenario where crude averaged US$97, growth would drop to 5.2 per cent and the deficit would hit 3.53 per cent, Airlangga said. The worst-case scenario had crude averaging US$115, which would mean the deficit would cross 4 per cent of GDP.Oil prices extended their climb on Friday as disruptions in the Gulf from the Middle East war outweighed US and International Energy Agency measures to ease supply concerns.Brent futures for May LCOc1 were up 88 cents, or 0.9 per cent, to US$101.34 a barrel at 0918 GMT, heading for a weekly increase of 9 per cent. US West Texas Intermediate (WTI) crude for April CLc1 was up 26 cents, or 0.3 per cent, at $95.99 a barrel, set for a 6 per cent rise for the week.On Friday, Goldman Sachs predicted that Brent oil would average more than US$100 a barrel in March and US$85 in April due to the war, damage to Middle East energy infrastructure and disruptions in the Strait of Hormuz. Related: How exposed is Southeast Asia’s energy supply to the Iran war - who is most vulnerable and what’s next? Fuel subsidy bill rises over 4-fold to US$813 million monthly as Malaysia absorbs soaring price: Minister Source: Reuters/ia Newsletter Morning Brief Subscribe to CNA’s Morning Brief An automated curation of our top stories to start your day. Sign up for our newsletters Get our pick of top stories and thought-provoking articles in your inbox Subscribe here Get the CNA app Stay updated with notifications for breaking news and our best stories Download here Get WhatsApp alerts Join our channel for the top reads for the day on your preferred chat app Join here Related Topics Indonesia War on Iran global oil prices oil prices Advertisement Also worth reading Content is loading... Advertisement Expand to read the full story Get bite-sized news via a newcards interface. Give it a try. Click here to return to FAST Tap here to return to FAST FAST