Land Sales Under 60 Million Rupiah Exempt from Final Income Tax

JAKARTA – Individuals whose income falls below the non‑taxable threshold can be exempted from final income tax on land or building sales valued under 60 million rupiah, according to Article 100 paragraph 3 of Directorate General of Tax Regulation No PER‑8/PJ/2025 issued on 6 November 2025. The exemption applies only when the transaction is not fragmented into multiple smaller sales.

The exemption is granted via a Tax‑Free Certificate (SKB), which must be submitted for each sale or binding purchase agreement and its amendments. Applicants must already hold a Fiscal Certificate (SKP) and attach documents such as an income statement confirming earnings below the PTKP, a copy of the family card, and the land and building tax notice for the relevant year.

With an SKB, the taxpayer is not required to pay the final income tax on the transaction, reducing the tax burden for low‑income sellers. When the transfer is made to the government, the tax is collected directly by the responsible government agency.