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PMA & INVESTMENT

Tax Holiday, Tax Allowance & Investment Incentive Facilities

Processing of Tax Holiday, Tax Allowance, Master List for machinery import duty exemption, and BKPM investment fiscal incentives.

3-9 Months Consultative
What's Included

What this service covers

Tax Holiday application (Corporate Income Tax 5-20 years)
Tax Allowance application (30% net income reduction)
Master List for machinery/equipment imports
SEZ & Free Trade Zone facilities
Super tax deduction for R&D & vocational
Other sectoral incentive consultation
Package Scope

What's included in this package

Tax Holiday Application

Assistance with Tax Holiday facility application for pioneer industries at BKPM/Ministry of Finance.

3-6 Months Starting from Rp 100 Million

Tax Allowance Application (Corporate Income Tax)

Application for Tax Allowance facility providing 30% net income reduction from investment value.

2-4 Months Starting from Rp 50 Million

Master List for Machinery & Equipment Import

Processing of import duty exemption facility for machinery and equipment imports for new industry.

2-4 Months Starting from Rp 35 Million
Preparation

Documents you'll need to prepare

Our team will guide you through each item — providing templates and format standards where needed.

NIB & BKPM Principal Permit
Business plan & feasibility study
List of machinery/equipment to be imported
EPC/supplier contracts for machinery
Company deed & share structure
Why Bizmark.ID?

Without Bizmark vs. With Bizmark

See the real difference in process speed, outcomes, and risk exposure.

Without Bizmark

  • Slower process — independent research takes weeks, often with dead ends.
  • Document rejection risk due to incorrect format or missing requirements.
  • No status visibility — uncertain when permits will be issued.
  • Error costs can reach IDR 50–200M if a wrong step is taken.

With Bizmark.ID

  • Accelerated process — experienced team knows exact requirements and workflows.
  • Documents prepared to standard — 96% approval rate across all clients.
  • Weekly SLA reports — you always know your permit status.
  • Staged payment: 50% upfront, 50% on permit issuance.
FAQ

Frequently Asked Questions

What are the criteria for obtaining Tax Holiday?
Pioneer industries with minimum investment of Rp 100-500 billion, high value-added contribution, technology transfer, and significant workforce absorption. Pioneer industry list is stipulated by PMK No. 130/2020.
What is the difference between Tax Holiday and Tax Allowance?
Tax Holiday exempts 50-100% of Corporate Income Tax for 5-20 years. Tax Allowance provides additional 30% net income reduction from investment value amortized over 6 years.
What is Master List?
A list of machinery and goods exempted from import duties and import taxes when imported for new industry development. Regulated by PMK No. 188/2015.
Is Tax Holiday mandatory for PMA companies?
Not mandatory. Tax Holiday is an incentive that must be applied for and approved. Many PMA companies do not require/qualify for tax holiday.
How long does the Tax Holiday approval process take?
Generally 3-6 months from complete submission, depending on project complexity and supporting document completeness.

Ready to move your permits forward?

Our team guides you from the first consultation through to permit issuance — on schedule, every time.

ISO 9001:2015 · NDA available · 96% on-time delivery · Bilingual EN/ID