On Tuesday, 14 October 2025, at the APBN KiTa press conference held at the Ministry of Finance in Jakarta, Finance Minister Purbaya Yudhi Sadewa said the government-borne VAT facility for home purchases would not stop at the end of 2026.
His words, in Indonesian, were that the facility covering homes up to Rp5 billion for the first Rp2 billion had originally been granted through 31 December 2026 and was now extended to 31 December 2027. The Ministry of Finance put the reach at roughly 40,000 commercial housing units a year.
This is where buyers quietly lose the plot. What the minister announced is a policy decision. What binds your transaction at the notary's table is a regulation that has been promulgated. As of this writing, those two are not yet at the same place.
What is in force today
The active legal basis is Minister of Finance Regulation No. 90 of 2025 on VAT borne by the government for the transfer of landed houses and apartment units, fiscal year 2026. It was signed on 18 December 2025, promulgated on 31 December 2025, and took effect on 1 January 2026.
Look at the last three words of that title: fiscal year 2026. Its tax periods run January to December 2026, and not one article inside it mentions 2027. So when someone asks whether the rule already covers 2027, the honest answer is that the announcement does and the regulation does not.
| Promulgated | Announced only | |
|---|---|---|
| Form | PMK No. 90 of 2025 | Minister's statement at an APBN KiTa press conference |
| Date | Promulgated 31 December 2025 | Tuesday, 14 October 2025 |
| Period covered | Tax periods January–December 2026 | Through 31 December 2027 |
| Weight at the notary's table | Binding | Not yet, until its regulation is issued |
| Substance | 100% of VAT on the price portion up to Rp2bn, house capped at Rp5bn | Same substance, longer period |
The Ministry of Finance has said the technical rules for the extension will be set out in their own regulation. Last year's rhythm is worth noting: the fiscal-2026 regulation was signed in mid-December 2025 and promulgated on the final day of the year. If that pattern repeats, a fiscal-2027 regulation would plausibly land late in 2026.
Before signing anything, re-check the current status of the fiscal-2027 regulation at pajak.go.id or with your local tax office. Regulatory status can change after this piece is published, and what governs your entitlement is the rule in force on the date the unit is handed over.
Why the gap matters for a buyer in Bekasi
Because the two readings pull you in opposite directions.
Read "extended to 2027" and the temptation is to wait, since there is more than a year left. Read "the regulation only closes 2026" and the temptation flips: rush the handover before December on whatever terms are offered.
Both are decisions made on half the information. The saner position sits in between. Treat 31 December 2026 as a deadline that already has a legal basis, and treat 2027 as a continuation that is very likely but cannot yet carry the weight of a contract.
The stakes are not trivial. On a house priced around Rp700 million, the entire selling price sits inside the Rp2 billion band, so the VAT is covered in full rather than partially. The difference between qualifying and missing runs to tens of millions of rupiah — for many families, a kitchen renovation and a fence.
What does not change, whatever the next regulation says
A longer period does not loosen the conditions on the unit. The framework used since PMK 90 of 2025 holds, and this is where buyers most often fall at the last hurdle:
- Selling price capped at Rp5 billion. Above that, the unit leaves the scheme entirely.
- Relief is measured on the price portion up to Rp2 billion. A Rp3 billion house still qualifies, but only on its first Rp2 billion.
- New, ready to occupy, first transfer from the developer. A unit that has already changed hands does not count.
- One individual, one unit. Not per transaction, and not per year.
- The handover date governs, not the booking date. This is the most common failure point, covered separately in our note on the handover-minutes deadline.
That is why off-plan and ready-stock units sit at very different risk levels. A finished building can have its handover scheduled within weeks. A unit still under construction depends on build progress, and that date is not entirely in your hands.
Four questions worth asking before you sign
- What date is this unit scheduled for handover? Ask for it in writing rather than in conversation. That date sets the tax period, not the day you pay the booking fee.
- If handover slips into 2027, who carries the VAT? No brochure answers this. The answer belongs in the agreement, not in a chat thread.
- Has this unit ever been transferred before? A first transfer from the developer is a core condition.
- Is the estate's identification code registered in the system? The facility runs through the developer's tax administration. A developer whose units are already registered has been through the process before.
The second question gets skipped most often and costs the most when it is wrong. If the answer stays vague, that vagueness is itself information.
Note: this article is general and educational, not tax advice. Government-borne VAT terms are set by the Ministry of Finance and can change. For a transaction you are considering, confirm with a tax consultant, a notary or PPAT, and the developer before signing an agreement.
If you are weighing a unit in Bekasi Utara
If the goal is to use this facility on a legal basis that is already settled, the working calendar is simple: a unit that is already built, a handover date someone will put in writing, and a mortgage process started well before November. Not because 2027 is impossible, but because 2026 already has its regulation.
The Emerald 70 house on Jl. Raya Perjuangan, Bekasi Utara, sits in the Rp700 million range, with 70 m² of floor area on a 47.25 m² plot. Its entire selling price falls inside the Rp2 billion band, so the question is not what share is covered but when the unit gets handed over.
Want the handover schedule for available units?
The Kingspoint team can walk you through construction status and the expected handover timing for ready-stock Emerald 70 units on Jl. Raya Perjuangan, Bekasi Utara.
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