Income Tax Facilities for Finance Professionals at IIFC

JAKARTA, DDTCNews – The government has introduced special income tax facilities for financial sector professionals at the Indonesia International Financial Centre (IIFC).

Referring to Law 6/2026, income tax facilities are granted to financial sector professionals who fulfil certain criteria. The facilities apply to professionals who are Indonesian citizens (warga negara Indonesia/WNI in Indonesian) as well as foreign nationals (warga negara asing/WNA in Indonesian).

"In the context of attracting investments:...b. fprofessionals in the financial sector of foreign national and Indonesian citizen status, who fulfil certain criteria…shall be granted tax facilities," reads Article 47 letter b of Law 6/2026, cited on Saturday (7/11/2026).

There are 2 forms of income tax facility provided. First, the exclusion from income tax on income sourced from outside Indonesia. This facility is granted exclusively to financial sector professionals of foreign national status.

Second, a 0% final income tax. This facility is granted to financial sector professionals, both Indonesian citizens and foreign nationals, who are employed by financial sector entrepreneurs at the IIFC. However, both facilities are available only insofar as the professionals fulfil certain criteria and qualifications.

Law 6/2026 does not yet set out the specific criteria and qualifications in question. Further provisions regarding the specific criteria and qualifications for financial sector professionals will be governed by a minister of finance regulation (MoF Reg.).

"The specific qualifications referred to...shall be stipulated after considering the IIFC Council's proposal to the Minister," reads Article 55 paragraph (2) of Law 6/2026.

In addition to tax facilities, Law 6/2026 also provides for other special facilities available to financial sector professionals. These facilities include immigration; employment; permits; residency; golden visa; residence permits; and other facilities.

Further provisions on those other special facilities will be governed by an IIFC Council regulation. The IIFC Council will coordinate with relevant ministries and/or institutions to enact regulations concerning those special facilities. (dik)