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Regulation No. 141/PMK.010/2021 over the Determination of Types of Motorized Vehicles Subject to Sales Tax on Luxury Goods and Procedures for Imposition, Granting and Administration of Exemption, and Refund of Sales Tax on Luxury Goods

Source: International Energy Agency
Last updated: 5 December 2022

Regulation No. 141/PMK.010/2021 aims to provide adjustments to former regulations on the exemption of Luxury-Goods Sales Tax (LGST). 

This applies to:

  • Gasoline and diesel ICEs with a cylinder capacity not exceeding 3,000 cc, including hybrid vehicles (15% LGST rate)
  • Motor vehicles with a dual cabin with a spark-ignition internal combustion piston engine, GVW not exceeding 5 tons, including hybrid vehicles (10-30%)
  • Motor vehicles with a dual cabin with a compression ignition internal combustion piston engine (diesel or semi-diesel), GVW not exceeding 5 tons, including hybrid vehicles (10-30%)
  • Motor vehicle with double cabin with only electric motor for propulsion, GVW not exceeding 5 tons  (10%)
  • Two- or three-wheeled motor vehicles with a reciprocating internal combustion piston engine with a cylinder capacity exceeding 250 cc but not exceeding 500 cc  (60%)
  • Two- or three-wheeled motor vehicles with a reciprocating internal combustion piston engine with a cylinder capacity exceeding 500 cc (95%). 


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