Tax Incentives – KEK Kura Kura Bali

Investing in KEK Kura Kura Bali unlocks Indonesia’s most comprehensive package of fiscal incentives under the Special Economic Zone framework. These incentives apply to all qualifying businesses established within the 498-hectare zone.

As of 2026, businesses operating in the Kura Kura Bali Special Economic Zone (KEK) can access a corporate income tax holiday of 10 to 20 years, exemption or deferral of import duty on capital goods, and non-collection of VAT on qualifying transactions inside the zone. These KEK Kura Kura tax incentives are not bespoke to the island — they flow from Indonesia’s national SEZ framework and are applied for through the OSS (Online Single Submission) system. The summary below covers the headline facilities; always confirm current terms with the SEZ Administrator or a licensed tax advisor before committing capital.

What tax holiday tiers apply in KEK Kura Kura Bali?

Kura Kura Bali on Serangan Island was designated a Special Economic Zone under Government Regulation No. 23 of 2023, which plugs it into the fiscal facilities of Indonesia’s SEZ regime (Government Regulation No. 40 of 2021 and its implementing Ministry of Finance rules). Under that framework, a Bali SEZ tax holiday takes the form of a 100% corporate income tax reduction on income from a main business activity, tiered by committed investment value as of 2026:

• IDR 100 billion to under IDR 500 billion — up to 10 years of full CIT reduction
• IDR 500 billion to under IDR 1 trillion — up to 15 years
• IDR 1 trillion and above — up to 20 years

After the holiday period ends, a 50% CIT reduction typically applies for a further two years. Investments below the tax holiday threshold, or in supporting activities, may instead qualify for a tax allowance: a deduction of 30% of the invested amount spread over six years, accelerated depreciation, extended loss carry-forward, and a reduced withholding rate on dividends paid to non-residents.

How do KEK facilities compare with standard Indonesian rates?

The gap between in-zone and standard treatment is the core of Indonesia SEZ tax benefits, and it is easiest to see side by side:

Import-related taxes on capital equipment brought in for zone construction and operations can also be non-collected, which materially lowers the upfront cost of marina, hospitality, and property developments.

Which sectors qualify, and how do you apply via OSS?

Kura Kura Bali is themed as a tourism and creative economy SEZ, so activities aligned with that designation — marina and yachting services, resorts and hospitality, wellness, education, MICE, and creative or digital industries — are the natural fit. For the zone’s broader master plan, see our Kura Kura Bali SEZ overview. The application route as of 2026 runs through OSS:

• Obtain a business identification number (NIB) via the OSS system
• Register as an SEZ business actor with the Kura Kura Bali SEZ Administrator
• Apply for fiscal facilities through OSS — tax holiday applications are generally submitted before commercial operation begins
• Maintain investment activity reporting (LKPM) and tax compliance to keep facilities in good standing

Entity structure matters here: the facilities attach to an Indonesian legal entity operating in the zone, so plan your business setup in the SEZ before locking in capital commitments. Investors weighing real estate should also note that SEZs carry distinct rules for foreign property rights — covered in our guide to property investment in Kura Kura Bali.

An honest note before you commit

This page is general information, not tax or legal advice. Incentive tiers, rates, and procedures are set by Indonesian regulation and can change; final eligibility is decided by the authorities based on your specific investment. Treat every figure above as a starting point for due diligence with the SEZ Administrator, the Directorate General of Taxes, and a licensed advisor.

Part of Juara Holding Group — operating from Bali across Indonesia since 2015 — our team can connect you with the right people on the ground and pressure-test your SEZ entry plan. Message us on WhatsApp (+62 811-3823-875) or email sales@komodoluxury.com to talk through your investment scenario.