Indonesia offers 100% corporate income tax relief for PFII businesses
Law No. 6 of 2026 allows 35 business activities at the centre, covering finance, supporting services and other sectors.
Indonesia’s government is offering businesses operating at the Indonesia International Financial Centre (PFII) a 100% reduction in corporate income tax under Law No. 6 of 2026. The measure is among the tax incentives provided to investors committing capital to the centre.
The government has authorised 35 business activities at PFII across three categories: finance, services supporting the financial sector and other business activities. Article 49 of the law provides the corporate income tax incentive for the financial sector, which comprises 18 activities.
Those financial activities include banking, insurance, Islamic finance, capital markets, financial derivatives and carbon exchanges. Pension funds, financing, venture capital, financial technology innovation, guarantees, international commodity trading and bullion are also covered. Other eligible activities include trust fund management, financial instrument management, financial holding companies, money and foreign exchange markets and their derivatives, family offices, investment management and other financial businesses.
The tax reduction also extends to supporting services, including public accountants, valuers, notaries, legal consultants, financial consultants, investment managers, tax consultants, actuaries and Islamic financial services experts, as well as other businesses supporting finance.
Outside those categories, eligible activities include transport, accommodation, healthcare, waste and refuse management, tourism, and food and beverages. Other business activities designated by the PFII Council can also receive the incentive.
