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Recent Changes to Income Tax Treatments on Aid, Donations, and Grants

Perubahan terbaru Aspek PPH atas Hibah, Bantuan, dan Sumbangan

寄附、援 、贈与 助 に関する税制改正

TAX UPDATES - 03/2026

  • By Admin
  • 29 April 2026
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Effective December 31, 2025, the Government issued an amendment to tax regulations concerning Aid, Donations, or Grants through Minister of Finance (MoF) Regulation No. 114 Year 2025 (MoF Regulation- 114/2025). This regulation replaces four previous MoF Regulations that separately governed the tax treatment of Aid, Donations, or Grants, namely MoF Regulation No. 245/PMK.03/2008, 254/PMK.03/2010, 76/PMK.03/2011, and 90/PMK.03/2020.

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