The New Regime of Investing in Indonesia: Positive List Investment

The Negative List (prohibited business fields to foreign investor) is now superseded with the Positive List. The Positive List is made to facilitate the prospective investors in investing in Indonesia. The facilities provided will also be integrated, such as providing incentives for tax breaks or tax holidays, and super-deduction taxes for those that drive innovation.

With the exception of the various business fields which are specifically closed to investment and activities which may only be conducted by the central government, all other business fields are now open to investment. The minimum foreign-investment value has been set at IDR 10 billion but can be lower if investments are undertaken within special economic zones or involve technology-based startups.

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