The government sets the motor vehicle tax (PKB) and transfer of motor vehicle fee (BBNKB) for battery-based electric vehicles at 0% of the imposition base.
This provision is stipulated in the Minister of home affairs regulation (Permendagri) number 6 of 2023 which came into force on May 11, 2023.
In its consideration, the government said this regulation was issued as an implementation of Article 9 paragraph (9), Article 14, and Article 19 paragraph (4) of Law (UU) Number 1 of 2022.
Read: Effective in April, VAT Incentives for Electric Cars and Buses Released
In detail, the regulation states that this 0% motor vehicle tax and transfer of motor vehicle fee facility does not include vehicles converted from fossil fuels to battery-based electric vehicles.
The vehicles that get this facility include vehicles for people, goods, and public transportation.
This regulation also revokes the old regulation, namely Permendagri Number 82 of 2022 concerning the imposition base of motor vehicle tax, transfer of motor vehicle fees and heavy equipment in 2022.
In the previous regulation, the government set the motor vehicle tax for battery-based electric vehicles for people, goods, and public transportation at a maximum of 10%.
Meanwhile, motor vehicle tax (PKB) and transfer of motor vehicle fee (BBNKB) rates for non-electric vehicles remain the same, with details:
- PKB and BBNKB for public transportation for people maximum of 30% of the imposition base
- PKB and BBNKB for public transportation for goods maximum of 60% of the imposition base
- PKB and BBNKB for the ambulance, fire department, and cleaning services of the central government, Indonesian national army, Indonesian national police, and local government are 0% of the imposition base
- PKB and BBNKB for ambulances, fire department, and cleaning services owned by state-owned enterprises, regionally-owned enterprises, and private parties for commercial purposes are stipulated by Governor Regulation.
