Film Tax Incentive Indonesia: A Guide to Indonesia's Film Tax Incentives
30% Base Tax Rebate — Up to 40% for VFX & Animation Projects
This guide covers the key film tax incentives and production rebates available for international productions.
30% indonesian film incentive program base rebate · 40% enhanced rate · 60% potential savings
Common Questions
Can I combine the cash rebate with the tax credit?
Yes. The 30% base Indonesian Film Incentive Program rebate (or 40% enhanced rate) can be paired with Indonesian Film Agency (Badan Perfilman Indonesia) national tax credits when structured as an approved Indonesia co-production. Expenses cannot be double-counted.
When will I receive the cash rebate?
The Indonesian Film Agency (Badan Perfilman Indonesia) typically releases the rebate 6–9 months after receipt of complete audited cost reports and compliance documentation.
Is there a cap on the rebate amount?
The rebate is capped at Rp30 million per audiovisual work and is paid as a single disbursement.
Do I need a Indonesia production company?
Yes. Work with a Indonesia production services company. Fixers in Indonesia can serve as your local partner and handle all requirements.
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Include Indonesia or Southeast Asian cultural elements to pass the cultural test. Eligible digital processing covers VFX elements, environment changes, and camera POV adjustments. Approved works must align with cultural criteria set for each genre.