PPh 21 DTP Incentive for Non‑Permanent Tourism Workers

JAKARTA – The government has introduced a tax‑subsidy (PPh 21 DTP) for non‑permanent employees in the tourism sector, applicable for the October to December 2025 tax periods. The measure is stipulated in Treasury Regulation (PMK) No 72/2025, which builds on the earlier PMK No 10/2025.

Eligible workers must possess a Taxpayer Identification Number (NPWP) or a National Identity Number (NIK), earn an average daily wage of no more than Rp500,000 or a monthly salary not exceeding Rp10 million, and must not receive any other PPh 21 DTP subsidies. These three conditions target low‑income, temporary staff within tourism‑related businesses.

The subsidy reduces the income‑tax burden for such workers, helping to sustain employment in tourism activities that include 77 classified businesses such as hotels, restaurants, and travel agencies. Authorities expect the policy to stabilize seasonal jobs during the year‑end period.