These are the Requirements for Houses Eligible for PBB Exemption in 2026 in Jakarta

The DKI Jakarta Provincial Government has established several requirements for residents seeking incentives for exemption from Rural and Urban Land and Building Tax (PBB-P2) in the 2026 tax year.

This policy forms part of a tax relief programme designed to alleviate the burden on residents while encouraging tax payment compliance.

Head of the DKI Jakarta Regional Revenue Agency (Bapenda), Lusiana Herawati, stated that this programme continues previous policies deemed effective in improving taxpayer compliance.

The DKI Provincial Government has set several provisions that taxpayers must meet to obtain up to 100% PBB-P2 exemption, namely:

In addition to the PBB exemption, the DKI Provincial Government continues to offer other incentive schemes, such as automatic reductions in principal tax by the system, including a 50% discount for residents who had no PBB arrears in the previous year.

The government is also limiting tax increases for 2026, with a maximum rise of only 5% for most tax objects.

If there is an addition to the land or building area, the increase is capped at a maximum of 25%.

Furthermore, PBB arrears from 2021–2025 receive a 5% discount if paid by the end of 2026.

The DKI Provincial Government is also waiving administrative sanctions in the form of late payment fines and instalment interest for PBB-P2 payments, particularly for previous years’ arrears. This programme applies from 1 April to 31 December 2026.

“Besides easing the burden, timely payments also contribute to the development of Jakarta as a global city,” she said.

With this scheme, the DKI Provincial Government hopes to increase tax compliance rates while strengthening the contribution of local taxes to city development.