Jakarta, Sept. 13 -- The Directorate General of Taxes at the Finance Ministry has confirmed that inheritance is not subject to income tax (PPh).

The clarification responds to recent public debate suggesting that inheritance tax would be imposed when heirs transfer ownership of land and buildings.

"The transfer of land and/or building rights due to inheritance is exempt from income tax. Heirs are not subject to PPh on land or buildings acquired from the decedent," Finance Ministry official Rosmauli said in Jakarta on Saturday.

She noted that the provision is stipulated in Finance Minister Regulation (PMK) No. 81 of 2024, Article 200, paragraph (1) letter d.

However, she explained, the exemption requires the issuance of a certificate of...