The government has once again introduced a strategic policy to maintain public purchasing power amid rising aviation fuel (avtur) prices. Through PMK 24/2026, the government provides an incentive in the form of Value Added Tax Borne by the Government (VAT DTP) for domestic economy-class airline tickets.

What is VAT DTP for Airline Tickets?

VAT DTP is a tax incentive where the government covers the VAT that would normally be paid by consumers. Under this policy, the VAT is covered 100% for:

• Base fare
• Fuel surcharge

This policy aims to maintain airline ticket price stability and support public mobility.

Incentive Period

This incentive is only available for a limited time:

• Valid for 60 days
• Starting from April 25, 2026 (one day after enactment on April 24, 2026)

This means both the ticket purchase and travel period must fall within this timeframe to qualify for the incentive.

Obligations for Airlines (Taxable Entrepreneurs / PKP)

Airlines, as Taxable Entrepreneurs (PKP), are required to comply with the following:

1. Issue a tax invoice or an equivalent document
2. Report their monthly VAT return (SPT Masa PPN)
3. Prepare detailed reports of VAT DTP transactions as part of their tax reporting

Compliance with these requirements is essential for the proper implementation of the incentive.

When Does the Incentive Not Apply?

The VAT DTP incentive will not apply under the following conditions:

• Tickets are purchased or used outside the 60-day period
• The flight is not in economy class
• Airlines fail to submit transaction details on time

The deadline for submitting VAT DTP transaction details is July 31, 2026.

Conclusion

The VAT DTP policy for airline tickets is a government initiative aimed at:

• Reducing the impact of rising aviation fuel prices
• Maintaining public purchasing power
• Supporting the domestic air transportation sector

However, both airlines and the public must understand the requirements and conditions to fully benefit from this incentive.