Mandalika SEZ Strengthens Investment Appeal - BCA Securities

The Mandalika Special Economic Zone (SEZ), managed by InJourney Tourism Development Corporation (ITDC), continues to strengthen its position as a world-class tourism destination. This is manifested through a combination of competitive fiscal incentives, non-fiscal facilitations, and integrated regional infrastructure support, making it one of the most comprehensively investment-ready zones in the tourism and creative economy sectors in Indonesia. To support the investment climate, the Mandalika SEZ offers various fiscal incentives designed to enhance efficiency and certainty for investors. The facilities provided include Tax Holidays for primary business activities, as well as tax reduction schemes after the incentive period ends. In addition, there is a Tax Allowance in the form of reductions in taxable income from investment values, accelerated depreciation and amortisation, and adjustments to dividend tax rates for foreign investors. Facilitations are also provided in the indirect taxation sector. Investors receive 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. The Commercial and Marketing Director of ITDC, Febrina Mediana, emphasised that the Mandalika SEZ does not merely offer incentives but also presents a ready-to-operate investment ecosystem. “We are building the Mandalika SEZ as an investment-ready ecosystem, where competitive fiscal incentives are combined 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 area,” she stated.