The government has extended its Government-Borne VAT facility (PPN DTP) for the purchase of landed homes and apartment units through December 31, 2026. The terms are set out in Minister of Finance Regulation (PMK) No. 90 of 2025, signed on December 18, 2025, and effective from January 1, 2026. Unlike the previous year's scheme, this year the incentive is granted in full — 100% for the entire year, with none of the half-and-half period split that applied in 2025.
For a prospective buyer, the value here is real. The VAT on a home, normally an extra charge on top of the sale price, can come to zero rupiah. But behind that 100% figure sits one administrative mechanism people often miss, and that's exactly where the risk lives. The benefit doesn't attach to the day you sign the contract — it attaches to the day the home is actually handed over.
The Size and Limits of the Incentive
PMK No. 90 of 2025 sets the Government-Borne VAT at 100% of the VAT due on the portion of the sale price up to Rp 2 billion, for homes priced no higher than Rp 5 billion. So for a home priced up to Rp 2 billion, the entire VAT is covered by the government. For a home in the Rp 2 billion to Rp 5 billion range, the waiver applies only to the first Rp 2 billion; the rest remains the buyer's obligation.
Several core conditions must be met for a home to qualify:
- A new, ready-to-occupy home, handed over for the first time by the developer, never previously transferred.
- Sale price of no more than Rp 5 billion, with the full 100% waiver applying only to the portion up to Rp 2 billion.
- Proven by a paid-up Deed of Sale (AJB) or Sale and Purchase Binding Agreement (PPJB), plus a Handover Report (BAST).
- The handover takes place within the January 1 to December 31, 2026 window.
- One individual is entitled to a single unit only.
The core of PMK 90/2025: VAT borne by the government at 100% on the portion of the sale price up to Rp 2 billion, for homes priced at most Rp 5 billion. Valid throughout January 1–December 31, 2026, proven by a paid-up AJB/PPJB plus a BAST issued within that window. One buyer, one unit.
The Detail People Miss: It's the Handover Date, Not the Contract
This is where many people read it wrong. Under PMK 90/2025, the incentive attaches to the actual transfer of the right to occupy the home, evidenced by the BAST. The BAST is the document marking that the home has genuinely passed from developer to buyer. So what counts isn't when you sign or when you start paying — it's when the home is finished and handed over.
The consequence shows up immediately when you compare two purchase types. An off-plan (indent) home, built after the order is placed, carries a construction gap of many months. If its handover lands in early 2027, the BAST is issued in 2027 too, and the home falls outside the incentive window automatically. VAT that could have been zero turns into a real added cost.
A ready-stock home sits on the opposite side. The building is already complete, so the BAST can be issued within the current year, well before December 31, 2026. Its VAT benefit is locked because the date condition is satisfied. That's why, for a buyer serious about chasing the full 100% waiver this year, a home's build status matters just as much as its price.
Ready-stock vs off-plan, viewed through the BAST deadline
| Aspect | Ready-Stock Home | Off-Plan (Indent) Home |
|---|---|---|
| Build status | Complete, ready to occupy | Built after the order is placed |
| When the BAST issues | Can fall within 2026 | Depends on construction; risks slipping past 2026 |
| Risk to the VAT benefit | Locked as long as the BAST is before Dec 31, 2026 | Can be lost if handover lands in 2027 |
| Cost certainty | Zero VAT can be calculated upfront | VAT depends on handover timing |
Why This Matters for Buyers in North Bekasi
For anyone weighing options in North Bekasi, two Kingspoint products happen to fit this logic, and both sit below Rp 2 billion — so both get the full 100% waiver.
The Emerald 70 house is priced in the Rp 700-million range (VAT included), a two-story home with a land area of 47.25 m² and a building area of 70 m², a 4.5 × 10.5 m plot, bored-pile foundations, and installments starting from Rp 5 million per month. Because the unit is ready-stock, the BAST can be processed within the current year — exactly the position you need to secure the VAT benefit before the deadline.
The Sapphire shophouse sits in the Rp 1.9 billion range — still under the Rp 2 billion threshold, so it too falls within the full 100% waiver. It's a three-story building plus rooftop, land area 72 m², building area 172 m², a 4.5 × 16 m plot, with a 2200 VA electrical supply. For a buyer who needs commercial space and wants to chase this year's tax efficiency at the same time, that combination is worth running the numbers on.
Because Emerald 70 (Rp 700-million range) and the Sapphire shophouse (Rp 1.9 billion) both sit below Rp 2 billion, both qualify for the full 100% VAT waiver — not a partial one. And because both are ready-stock, the BAST can be issued before December 31, 2026.
Location: A Factor Beyond Tax
The tax incentive may be the trigger, but a home-buying decision rarely stops at the VAT figure. Kingspoint's location on Jl. Raya Perjuangan, North Bekasi, sits in a flood-free area, 5 minutes from Bekasi Station (KRL commuter access), 5 minutes from Summarecon Mall, and 10 minutes from the Bekasi Barat toll gate. The area also sits near the planned MRT Phase 3 corridor, with stations at Harapan Baru and Karangsatria. The developer is Mandiri Development.
So the calculation stacks up: a 100% VAT waiver locked in through ready-stock status, a price below the Rp 2 billion threshold, plus a location close to transit hubs. Those three things make the decision more measurable than guessing when an off-plan unit will be finished.
What to Confirm Before the Deadline
This incentive is legitimate and still running, but the clock keeps ticking toward December 31, 2026. To use it safely, a few practical points need confirming early on: make sure the unit is genuinely ready with a BAST scheduled within the current year, make sure the sale price falls within the limit (below Rp 2 billion for the full waiver), and make sure the paid-up AJB/PPJB documents and the BAST are handled on time by the developer. The seller's registration of the BAST has its own administrative deadline in the tax system, so the earlier the process runs, the lower the risk of cutting it close.
The most sensible move: match the unit you have your eye on against the three conditions above first, then ask for a simulation that factors in zero VAT and a realistic handover schedule — not just the brochure price.
Want to lock in the 100% VAT waiver before Dec 31, 2026?
Just tell the Kingspoint team which unit you have in mind. We'll help check the ready-stock status, the BAST schedule, and an Emerald 70 installment simulation so the VAT benefit doesn't slip away — straight over WhatsApp.
Chat on WhatsAppAlso read: Off-Plan vs Ready Stock: Which One Fits? · Notary & PPAT Costs When Buying a Home in Bekasi · See the Emerald 70 house type