Government Provides DHE Rule Relaxation Specifically for These Companies

The government has officially implemented a policy requiring the placement of natural resource Export Proceeds (DHE) within the country, starting from 1 June 2026. This policy is stipulated in Government Regulation (PP) Number 21 of 2026.

Minister of Finance Purbaya Yudhi Sadewa revealed that non-oil and gas exporters are required to place DHE from natural resources into special accounts at state-owned banks (Himbara) for a minimum of 12 months. Meanwhile, oil and gas exporters are required to place at least 30% of their DHE for at least 3 months.

“Non-oil and gas exporters must place 100% of natural resource DHE in special domestic accounts for a minimum of 12 months. Oil and gas exporters must place at least 30% of natural resource DHE for at least 3 months,” Purbaya explained during a press conference in Jakarta on Sunday (31/5/2026).

However, he continued, the government is also providing relaxation for companies whose buyers are trade partners bound by bilateral agreements with Indonesia, such as the United States. He noted that exporters with buyers from countries that have established bilateral trade agreements or cooperation with Indonesia will be granted flexibility to place a portion of their natural resource DHE outside of Himbara banks.

“Relaxation is granted to exporters who have buyers from Indonesia’s Trade Partner countries that have established bilateral agreements or trade cooperation,” said Purbaya.

Under this scheme, exporters are permitted to place a portion of their natural resource DHE in non-Himbara banks, with a maximum portion of 30% of the total export proceeds. Furthermore, the duration for placing funds in non-Himbara banks is limited to a maximum of three months.

“The portion placed in non-Himbara banks is a maximum of 30%, with a placement period of no more than 3 months. Participants who have signed bilateral agreements can place 30% for 3 months in non-Himbara banks,” he clarified.

Despite the DHE regulations, he mentioned that the government will also provide tax incentives, including lower Income Tax (PPh) rates compared to regular instruments. The Income Tax rate on income and instruments for natural resource DHE placement can reach 0%.

“The rate adjusts according to the duration of the fund placement. The provision of Income Tax rates as low as 0% is in accordance with the placement period of income obtained from natural resource DHE placement instruments, compared to regular instruments which are taxed up to 20%,” he added.