Indonesia's official VAT rates for different goods objects

The following goods are subject to 12% VAT:Luxury residences such as mansions, apartments, condominiums, townhouses, etc., with a selling price of 30 billion rupiahs or more; hot-air balloon complexes and maneuverable hot-air balloons, other flying machines without propulsion; cartridges and parts thereof for firearms and other firearms in cartridge groups (other than those for state use), excluding air rifle cartridges; helicopters not subject to the tariff of 40%, and other flying machines, used for state use or for commercial air transportation except for state use; firearms and other firearms of all kinds, other than for state use: cannons, revolvers and pistols; firearms (other than cannons, revolvers and pistols) and such equipment operated by explosive launching; luxury cruise ship sets, other than for state use or for public transportation: cruise ships, excursion boats and similar vessels of all types designed primarily for the transportation of persons, except for use in state public transportation; pleasure craft, except for use in public transportation or for commercial purposes of tourism, are excluded.

Goods that have been exempted from VAT or VAT 0% will remain.Including basic necessities (rice, meat, fish, eggs, vegetables, milk) education services, medical services, public transportation services, simple houses, drinking water, with an estimated total value of 265.6 trillion rupiahs. There are also train tickets, transportation of people, public transportation services, river and transit transportation services, travel agency services, government and private education services, textbooks, holy books, health services, government and private healthcare services. Daily necessities that have been subjected to 111 TP3T VAT will not be raised to 121 TP3T, such as shampoo and soap, purchase of cell phones, recharging of phone bills and subscription to streaming services.