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Indonesia: New rules governing placement of natural resource export proceeds

Government Regulation (GR) No. 21 of 2026, effective June 1, 2026

July 20, 2026

The Indonesian government officially introduced new rules governing the placement of natural resource export proceeds (DHE SDA)—effective June 1, 2026—through Government Regulation (GR) No. 21 of 2026.

To support compliance with these requirements, the government also provided tax incentives in the form of reduced income tax rates on income derived from eligible DHE SDA placement instruments, compared with those applicable to regular investment instruments. Tax incentives for the placement of DHE SDA funds were previously regulated under GR No. 22 of 2024.

The measure supports the retention of export proceeds within Indonesia’s financial system through designated placements, alongside updated repatriation and retention requirements for natural resource exporters.


For more information, contact a KPMG tax professional in Indonesia:

Andy Utomo | andy.utomo@kpmg.co.id

Diana Hutagaol | diana.hutagaol@kpmg.co.id

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