Accelerating Strategic Investment Realisation, Mandalika SEZ Offers Competitive Fiscal Incentives

Jakarta, VIVA – The Mandalika Special Economic Zone (SEZ), managed by the InJourney Tourism Development Corporation (ITDC), offers competitive fiscal incentives, non-fiscal facilitations, and integrated zone infrastructure support to strengthen its position as a world-class tourism destination.

ITDC’s Commercial and Marketing Director, Febrina Mediana, stated that this makes the Mandalika SEZ one of the most comprehensive investment-ready zones, particularly in Indonesia’s tourism and creative economy sectors.

“The Mandalika SEZ offers various fiscal incentives designed to enhance investment efficiency and certainty, including Tax Holiday facilities for primary business activities, as well as tax reduction schemes after the incentive period ends,” said Febrina in her statement on Sunday, 29 March 2026.

Additionally, there is a Tax Allowance scheme in the form of reductions in taxable income based on investment value, accelerated depreciation and amortisation, and arrangements for dividend tax rates for foreign investors.

She added that from the indirect taxation perspective, investors also receive various facilitations such as exemptions from Value Added Tax (VAT) on imports of capital goods and certain taxable goods, exemptions from import duties, and exemptions from luxury goods sales tax for properties in the SEZ area.

Febrina conveyed that the Mandalika SEZ not only offers incentives but also presents an investment ecosystem ready for execution.

“We are building the Mandalika SEZ as an investment-ready ecosystem, where competitive fiscal incentives combine with infrastructure readiness, regulatory certainty, and continuously growing demand. This provides confidence for investors to enter more quickly, more efficiently, and to develop businesses sustainably in the zone,” she said.

Beyond the fiscal aspects, the Mandalika SEZ also provides various non-fiscal facilitations that accelerate the investment process. These include integrated one-stop licensing services, facilitations for foreign worker permits, and legal certainty through bankable land rights with terms of up to 80 years.

“The development of the Mandalika SEZ is carried out through an integrated masterplan divided into several strategic zones, including the Circuit District, Kuta District, and lifestyle and leisure-based development areas,” said Febrina.