Tourism Freelancers Can Claim Government PPh 21 Incentive

Kring Pajak confirmed that freelance workers in the tourism sector can receive a government‑funded PPh 21 tax incentive (DTP) if they meet the criteria set out in Ministerial Regulation No. 72/2025. The statement was made on 5 November 2025 in Jakarta.

Eligibility requires a valid Tax Identification Number (NPWP) integrated with the tax administration system, gross income below the prescribed limits, and no receipt of other similar incentives. Both permanent and non‑permanent staff qualify, with annual income caps of IDR 10 million or a daily cap of IDR 500,000.

The measure aims to reduce the tax burden for freelance tourism workers, potentially improving cash flow and supporting sector competitiveness. The government warned that applicants who do not satisfy the conditions will not receive the benefit.