The following goods are subject to 12% VAT: luxury residences such as mansions, apartments, condominiums, and townhouses priced at IDR 30 billion or more; hot air balloon groups and navigable hot air balloons, other aircraft without propulsion; firearms and ammunition sets for other firearms (excluding those for state use), bullets and their parts, excluding air rifle bullets; helicopters and other aircraft not subject to 40% import duty, except those used for state purposes or commercial air transport; various firearms and other weapons (excluding state use): cannons, revolvers, and pistols; firearms (excluding artillery, revolvers, and pistols) and explosive devices; luxury cruise ship groups, excluding state use or public transport: vessels primarily designed for passenger transport, all types of cruise ships, excursion boats, and similar vessels (excluding those for state public transport); yachts, except those used for public transport or commercial tourism purposes.
Goods that have been exempted from VAT or subject to 0% VAT will continue as before, including basic necessities (rice, meat, fish, eggs, vegetables, milk), education services, medical services, public transport services, low-cost housing, and drinking water, with a total estimated value of IDR 265.6 trillion. Also included: train tickets, passenger transport, public transport services, river and ferry transport services, travel agency services, government and private education services, textbooks, holy books, healthcare services, government and private healthcare services. Daily necessities that have been subject to 11% VAT will not be increased to 12%, such as shampoo and soap, mobile phone purchases, prepaid phone top-ups, and streaming service subscriptions.
The following goods are subject to 12% VAT: luxury residences such as mansions, apartments, condominiums, and townhouses priced at IDR 30 billion or more; hot air balloon groups and navigable hot air balloons, other aircraft without propulsion; firearms and ammunition sets for other firearms (excluding those for state use), bullets and their parts, excluding air rifle bullets; helicopters and other aircraft not subject to 40% import duty, except those used for state purposes or commercial air transport; various firearms and other weapons (excluding state use): cannons, revolvers, and pistols; firearms (excluding artillery, revolvers, and pistols) and explosive devices; luxury cruise ship groups, excluding state use or public transport: vessels primarily designed for passenger transport, all types of cruise ships, excursion boats, and similar vessels (excluding those for state public transport); yachts, except those used for public transport or commercial tourism purposes.
Goods that have been exempted from VAT or subject to 0% VAT will continue as before, including basic necessities (rice, meat, fish, eggs, vegetables, milk), education services, medical services, public transport services, low-cost housing, and drinking water, with a total estimated value of IDR 265.6 trillion. Also included: train tickets, passenger transport, public transport services, river and ferry transport services, travel agency services, government and private education services, textbooks, holy books, healthcare services, government and private healthcare services. Daily necessities that have been subject to 11% VAT will not be increased to 12%, such as shampoo and soap, mobile phone purchases, prepaid phone top-ups, and streaming service subscriptions.