Unified Mining Tariffs Introduced: Holders of IUPK as a Continuation of KK/PKP2B Now Subject to Six-Tier PNBP Royalty Rates

In 2022, the Indonesian Government introduced Regulation No. 15 of 2022 on the Treatment of Tax and/or Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – “PNBP”) Within the Coal-Mining Business Sector (“Regulation 15/2022”). As its title suggests, Regulation 15/2022 sets out the various provisions on the treatment of tax and PNBP that apply to business actors who have secured coal-mining-related licenses (“Coal-Mining Business Actors”).[1]  

However, in an effort to ensure improved legal and business certainty, as well as to optimize state revenue, as specifically mandated under the framework of Law No. 4 of 2009 on Mineral and Coal Mining and its amendments, the government has now issued Regulation No. 18 of 2025 on the Amendment to Regulation 15/2022 (“Amendment”), which has been in force since 26 April 2025.[2]