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Warehouse and Factory Leases in Indonesia: Terms, Tax and Bonded Zones

Leasing a warehouse or factory in Indonesia comes down to three questions: what the lease really costs and which terms to check, how rental income tax and VAT are charged, and whether a bonded zone suits your operation. These Yard Zeal guides answer them in plain language: what to check before you sign a lease in an industrial estate, how the 10% final income tax on rent works and who withholds it, and what a bonded zone (kawasan berikat) is, how it differs from a bonded warehouse and which sites qualify. Start with the leasing guide, then open the others. Our team can help you shortlist sites that fit your plans.

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Bonded Zone in Indonesia: What It Is and How a Site Qualifies
Gudang & Pabrik05 Oct 2026

Bonded Zone in Indonesia: What It Is and How a Site Qualifies

A bonded zone in Indonesia (kawasan berikat) is a customs-licensed site where materials are processed for export with import duty suspended and import taxes not collected. This guide explains the facilities, how bonded zones differ from bonded warehouses, free trade zones and KEKs, which sites qualify, and how leasing works.

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Rental Income Tax in Indonesia: How Warehouse Rent Is Taxed
Warehouse & Factory02 Oct 2026

Rental Income Tax in Indonesia: How Warehouse Rent Is Taxed

Renting out a warehouse or factory in Indonesia triggers a 10% final income tax on the gross rent, including service charges. This guide explains who withholds it, how VAT on rent works, the 2026 payment and reporting deadlines, the lease mistakes that cause disputes, and a worked example of what each side pays.

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