Regulation No. 42/PMK.010/2022 concerning the Determination of Types of Motorized Vehicles Subject to Sales Tax on Luxury Goods

Country / jurisdiction: Indonesia · Year: 2022 · Status: In force · Level: National · Type: Voluntary

Regulation No. 42/PMK.010/2022 amends a former 2021 regulation to provide adjustments on the exemption of Luxury-Goods Sales Tax (LGST).

This tax exemption applies partially to:

Gasoline and diesel ICEs with a cylinder capacity not exceeding 3,000 cc, including hybrid vehicles (15% of the LGST rate)

Motor vehicles with a dual cabin with a spark-ignition internal combustion piston engine, GVW not exceeding 5 tons, including hybrid vehicles (10-30% of the LGST rate)

Motor vehicles with a dual cabin with a compression ignition internal combustion piston engine (diesel or semi-diesel), GVW not exceeding 5 tons, including hybrid vehicles (10-30% of the LGST rate)

Motor vehicle with double cabin with only electric motor for propulsion, GVW not exceeding 5 tons  (10% of the LGST rate)

Two- or three-wheeled motor vehicles with a reciprocating internal combustion piston engine with a cylinder capacity exceeding 250 cc but not exceeding 500 cc  (60% of the LGST rate)

Two- or three-wheeled motor vehicles with a reciprocating internal combustion piston engine with a cylinder capacity exceeding 500 cc (95% of the LGST rate).

Official source: https://jdih.kemenkeu.go.id/in/dokumen/peraturan/4a1c16fa-d054-4e6c-3fa1-08da12caba33